Business mileage in a private car: reimbursement rates in 2008/9
April 4, 2008 Posted by: Lee Sibbald
The 2008/9 Tax and National Insurance-exempted amounts claimable under the HM Revenue & Customs Authorised Mileage Allowances Payments (AMAPS) for business mileage in a private car remains the same as for 2007/8 (see below).If your employer reimburses you at a lower rate than the AMAP rates, you are entitled to claim tax relief on the difference. Conversely, reimbursements made at a higher level than the AMAPs will incur tax.
The incentive to drive fewer miles will be strengthened by increasing the fuel benefit charge at least in line with the Retail Prices Index from April 2009.
AMAP rates 2008/9
| Up to 10,000 miles | Over 10,000 miles | |
| All cars | 40p | 25p |
- Vehicle excise duty (VED) in 2008/9
- 2009 vehicle excise duty reform
- Company car tax in 2008/9
- Company car tax: calculating your benefit-in-kind liability in 2008/9
- Business mileage in a private car: reimbursement rates in 2008/9
- Employer-provided ‘free’ fuel for private mileage: benefit or liability?
- Capital allowances to be based on emissions of CO2 from April 2009
- Calculation of employers’ Class 1A National Insurance Contributions
- Company vans
- Biofuels
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