Mileage rates

Up to 10,000 per year: 45p

Above 10,000 per year: 25p

Public transport: 30p (Where a person could use public transport but chooses instead to use their private vehicle, the amount reimbursed per mile will be reduced to 30p. The balance up to the full HMRC rate can be treated as an allowable expense in the individual’s tax return.)

Motor cycle rate: 24p

Bicycle rate: 20p

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