Tax Free Mileage Allowances

	First 10,000 business miles in the tax year	Each mile over 10,000 miles in the tax year	Extra passenger making same trip
Cars and vans	45p	25p	5p
Motorcycles	24p	24p	N/A
Bicycles	20p	20p	N/A

These rates represent the maximum tax-free mileage allowances for employees using their own vehicles for business. Any excess is taxable. If the employee receives less than the statutory rate, tax relief can be claimed on the difference.