Set out below are details of the HMRC mileage rates together with the fuel element for each mile claimed from December 2018, we have also shown the amounts of VAT that can be claimed for each mile.
The amount that can be claimed is 45 pence per mile for the first 10,000 miles and 25 pence for any miles over 10,000 miles.
When claiming VAT it is important to keep petrol receipts for the amount of fuel claimed.
| Petrol Engine | Claim per mile | Fuel Element | VAT per mile | |||
|---|---|---|---|---|---|---|
|
1400cc or less |
45p or 25p |
12p |
|
2.00p |
||
|
1401cc to 2000cc |
45p or 25p |
15p |
|
2.50p |
||
|
Over 2000cc |
45p or 25p |
22p |
|
3.67p |
||
| Diesel Engine | Claim per mile | Fuel Element | VAT per mile | |||
|
1600cc or less |
45p or 25p |
10p |
|
1.67p |
||
|
1601cc to 2000cc |
45p or 25p |
12p |
|
2.00p |
||
|
Over 2000cc |
45p or 25p |
14p |
|
2.33p |
||
| LPG Engine | Claim per mile | Fuel Element | VAT per mile | |||
|
1400cc or less |
45p or 25p |
7p |
|
1.33p |
||
|
1401cc to 2000cc |
45p or 25p |
10p |
|
1.67p |
||
|
Over 2000cc |
45p or 25p |
15p |
|
2.50p |
||
If you have any queries regarding mileage rates or any other related matter, please do not hesitate to contact us.