HMRC AMAP guide
HMRC AMAP Rates 2022-23
Rate tiers and vehicle categories for UK tax year 2022-23.
This 2022-23 HMRC AMAP guide focuses on Approved Mileage Allowance Payments for United Kingdom. The key detail is not just the headline rate, but whether your journey stays within the main threshold or moves into the lower post-threshold tier for cars and vans.
At a glance
Country: United Kingdom
Tax year: 2022-23
Scenarios covered: 3
Primary rates
Business / Car: 0.450/mi -> 0.250/mi
Business / Motorcycle: GBP 0.240/mi
Business / Bicycle: GBP 0.200/mi
Official sources
Current rate reference
Business / Car
First 10,000 miles (up to 10,000 mi) · GBP 0.450/mi; Over 10,000 miles · GBP 0.250/mi
Source: GOV.UK AMAP rates (2022-23)Year-over-year comparison
Business / Car
No rate change versus the previous published year.
Business / Motorcycle
No rate change versus the previous published year.
Business / Bicycle
No rate change versus the previous published year.
How to use this rate page
- Check whether the vehicle is a car, motorcycle, or bicycle before quoting the rate.
- For cars and vans, watch the first-threshold split before estimating totals.
- Use the UK calculator or relief tool when you need an estimate rather than a reference table.
Practical notes
AMAP guidance is often used for employee reimbursement planning, but recordkeeping still matters for any claim or policy review.
If your employer reimburses less than the approved amount, mileage allowance relief may still be relevant.
Rate guide FAQ
What does the 2022-23 rate cover on this page?
This page covers Business / Car, Business / Motorcycle, Business / Bicycle for United Kingdom using the published 2022-23 rate set tied to the listed source link.
Should I use the HMRC AMAP Rates 2022-23 page or the calculator?
Use this page when you want the published reference rate and source context. Use the calculator when you want a total estimate based on distance, year, and scenario selection.
What records should I keep with the 2022-23 rate?
Keep trip date, destination, purpose, and distance records, plus any policy or filing notes that explain why this rate applies to the claim.
How does 2022-23 compare with 2021-22?
Use the year-over-year comparison section on this page to see whether the rate changed from 2021-22 and whether the tier structure stayed the same.