HMRC mileage rates for 2026/27 and 2025/26, explained
Figures checked on gov.uk on 11 November 2026
You can claim
£6,000.00
- 10,000 miles at 55p = £5,500.00
- 2,000 miles at 25p = £500.00
Kev makes sure you claim every one of those miles
Forget one 20-mile trip a week and that’s 1,040 miles, or £260.00, missing from your claim. Tap start and stop on your phone and Kev logs each trip at these rates. Free plan, no card needed.
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If you’re self-employed and use your own vehicle for work, you can claim a flat rate for every business mile instead of adding up fuel, insurance, servicing and wear. HMRC calls this simplified expenses.
The rates for 2026 to 2027
| Vehicle | Rate per business mile |
|---|---|
| Car or van, first 10,000 miles | 55p (it was 45p before 6 April 2026) |
| Car or van, after 10,000 miles | 25p |
| Motorbike | 24p |
The 10,000 miles count across the whole tax year, which runs from 6 April to 5 April. So if you drive 12,000 business miles in a van, that’s 10,000 at 55p and 2,000 at 25p: £5,500 plus £500, a claim of £6,000.
The rates for 2025 to 2026 (2025/26)
For journeys between 6 April 2025 and 5 April 2026, which go on the tax return due by 31 January 2027, the rates were:
- Car or van: 45p a mile for the first 10,000 business miles, then 25p
- Motorbike: 24p a mile
Want the sum done for you? Use the free HMRC mileage allowance calculator for either year.
Earlier years (2024/25 and before)
Before 6 April 2026 the rates were 45p a mile for the first 10,000 business miles in a car or van, 25p after that, and 24p for motorbikes. So 2024/25 used the same rates as 2025/26. If you’re catching up on an older tax return, use 45p.
If you’re employed and use your own car
Employers use the same figures, called approved mileage allowance payments. From 6 April 2026 they can pay you up to these amounts a business mile without tax:
- Car or van: 55p for the first 10,000 miles (45p before 6 April 2026), then 25p
- Motorbike: 24p
- Bicycle: 20p
If your employer pays less than this, you may be able to claim tax relief on the difference from HMRC.
The rules worth knowing
- Once you use the flat rate for a vehicle, you have to keep using it for as long as you use that vehicle for your business.
- You can’t use it for a vehicle you’ve already claimed capital allowances on, or put through your business as an expense.
- Parking, tolls and train fares for business trips can still be claimed on top.
- Bicycles have no simplified expenses rate for the self-employed. The 20p a mile you may have seen is what employers can pay employees, so check with your accountant before claiming bike miles.
Which miles count
Driving to customers, to sites, and to pick up materials is business mileage. Driving for personal reasons isn’t, and nor is ordinary commuting to a regular place of work. Where you have a yard or workshop you go to every day, the drive there is usually commuting. If you’re not sure, ask an accountant.
What to record
HMRC can ask to see how you worked the claim out, so keep a record of each business journey: the date, where you started and finished, the miles, and what it was for. Writing it up from memory at the end of the year is where most claims go wrong. See what HMRC needs in a mileage log, and whether the flat rate or actual costs suits your van.
How Kev does it
Tap start when you set off and stop when you arrive. Kev records where and when, works out the road distance, and prices it at the HMRC rate for that tax year, switching to 25p after your first 10,000 miles. Your mileage report is ready whenever you or your accountant need it.
Common questions
What is the HMRC mileage rate for 2026/27?
From 6 April 2026, self-employed people using simplified expenses can claim 55p a mile for the first 10,000 business miles in a car or van, and 25p a mile after that. Motorbikes are 24p a mile.
What was the HMRC mileage rate for 2025/26?
For 6 April 2025 to 5 April 2026 it was 45p a mile for the first 10,000 business miles in a car or van, then 25p. Motorbikes were 24p.
What was the HMRC mileage rate for 2024/25?
The same as 2025/26: 45p a mile for the first 10,000 business miles in a car or van, then 25p, and 24p for motorbikes. The car and van rate only went up to 55p from 6 April 2026.
What is the mileage rate if I’m employed and use my own car?
From 6 April 2026 your employer can pay you up to 55p a mile for the first 10,000 business miles and 25p after that without tax, the same as the self-employed rate. Motorbikes are 24p and bicycles 20p. If your employer pays less, you may be able to claim tax relief on the difference.
Is the rate for a van the same as for a car?
Yes. HMRC uses one rate for cars and goods vehicles such as vans, so a van gets 55p a mile for the first 10,000 business miles in 2026/27.
Can I claim fuel on top of the mileage rate?
No. The flat rate is instead of the actual cost of buying and running the vehicle, fuel included. You can still claim parking, and other travel such as train fares, on top.
Can I switch between the mileage rate and actual costs?
Not for the same vehicle. Once you use the flat rate for a vehicle, you keep using it for as long as you use that vehicle for your business. You also can’t use it for a vehicle you’ve already claimed capital allowances on.
Does every vehicle qualify?
Cars, vans and motorbikes do. Cars designed for commercial use, such as black cabs and dual control driving instructor cars, can’t use the flat rate.
Sources
This is general guidance, not tax advice. Rules can change, so check gov.uk or ask an accountant about your own situation.
Kev claims every mile at these rates
Tap start and stop on your phone. Kev logs the journey and prices it at 55p a mile, then 25p after 10,000. Free plan, no card needed.
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