HMRC AMAP guide
HMRC AMAP Rates 2024-25
Rate tiers and vehicle categories for UK tax year 2024-25.
This 2024-25 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: 2024-25
Scenarios covered: 3
Primary rates
Business / Car: 45 cents per mile -> 25 cents per mile
Business / Motorcycle: 24 cents per mile
Business / Bicycle: 20 cents per mile
Official sources
2024-25 HMRC mileage rates
Business / Car
First 10,000 miles (up to 10,000 mi) · 45 cents per mile; Over 10,000 miles · 25 cents per mile
Source: GOV.UK AMAP rates (2024-25)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.
Use this rate for your next step
- 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 2024-25 rate cover on this page?
This page covers the Business / Car, Business / Motorcycle, Business / Bicycle for United Kingdom, based on the HMRC source linked on this page.
Should I use the rate guide or the calculator?
Use the rate guide 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 2024-25 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 2024-25 compare with 2023-24?
Use the year-over-year comparison section on this page to see whether the rate changed from 2023-24 and whether the tier structure stayed the same.