2020/21

  • 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 vansRate per mile
Up to 10,000 miles45p
Over 10,000 miles25p
Bicycles20p
Motorcycles24p