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2-4 Stoneleigh Park Road Epsom, Surrey KT19 0QT
MAPs represent the maximum tax free mileage allowances an employee can receive from their employer for using their own vehicle for business journeys.
An employer is allowed to pay an employee a certain amount of MAPs each year without having to report payments to HMRC.
If the employee receives less than the statutory rate, tax relief can be claimed on the difference.
MAP rates per business mile 2020/21 and 2019/20
Cars and vans
Rate per mile
Up to 10,000 miles
Over 10,000 miles
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