Increase to Approved Mileage Allowance Payments (AMAPs) and self employed simplified mileage rates

This measure details that:

• the per mile rates for cars and vans (cars and goods vehicles for simplified mileage rates) for the first 10,000 miles will be increased from 45 pence per mile to 55 pence per mile
• for business miles over 10,000 miles, the rate will remain at 25 pence per mile

The increase is retrospective taking effect from 6 April 2026.