Question to the HM Treasury:

To ask His Majesty's Government when they plan to conclude their workers-first review into HMRC-approved mileage allowance payment rate; and whether they plan to make changes to the rates ahead of the Budget.

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee's expenses for business mileage in their private vehicle. These rates are also used by self-employed drivers to claim tax relief on business mileage (simplified motoring expenses) and can be used by organisations to reimburse volunteers who use their own vehicle for voluntary purposes.

Employees can claim up to 45p/mile for the first 10,000 miles annually, followed by 25p/mile thereafter. An additional 5p/mile can be claimed for each passenger transported.

The Government recognises that, while AMAP rates have not changed since 2011, the motoring landscape has evolved significantly and it is an important issue for many people who claim motoring expenses. As the Chancellor announced in March 2026, the Government will review this issue and will consider this matter further as part of a future fiscal event.