Mileage allowance: passenger payment per mile

What an employer can pay tax-free, per mile, for each colleague carried on a business journey.

£0.05per passenger per mile

Corroborated Act of Parliament Great Britain in force since 2003-04-06

Checked against its sources: statute verified 2026-09-21·guidance verified 2026-09-21

Scope: Unlike the AMAP car and van rates in s.230, which a statutory instrument has substituted, this rate still stands in the Act's own text. s.234(3) gives the Treasury power to amend subsection (1) by regulations to alter it, so an act carry here is true today and is re-probed nightly.

Current sources

Source A · LegislationIncome Tax (Earnings and Pensions) Act 2003, c. 1 s. 234(1) ("R is a rate of 5p per mile"), with s. 234(2) totalling the subsection (1) calculation separately for each passenger

retrieved 2026-07-29

Source B · Official guidancehttps://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax ("5p per passenger per business mile for carrying fellow employees")

retrieved 2026-07-29

History

Value	From	To	Status	Sources
£0.05	2003-04-06	—	Corroborated	Legislation: Income Tax (Earnings and Pensions) Act 2003, c. 1 s. 234(1) ("R is a rate of 5p per mile"), with s. 234(2) totalling the subsection (1) calculation separately for each passenger retrieved 2026-07-29 Official guidance: https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax ("5p per passenger per business mile for carrying fellow employees") retrieved 2026-07-29

Receipt

Everything above is reproducible and independently checkable — no trust in this site required (how verification works).

Figure ID: employment.mileage.amap.passenger
Name in the API: Approved mileage allowance: passenger payments
Record fields (source type · unit · jurisdiction · status): act·GBP/passenger_mile·GB·corroborated
Record hash (canonical JSON, SHA-256): sha256:3c25b2070f3430e862079bf8f91d94bf311ab443200bec4c6e845d5854def816
Source snapshots (SHA-256): Legislation: sha256:ce0da8e8003c072e9d0852cbde1d9339c31c4a673505735954d25eac8e8a8914; Official guidance: sha256:efb4bb93ec47bcf83442a47a95c8dbf874e63d864edc79192109004f4c114a09
Listed in the signed manifest: release 3.0.0 manifest · record_hashes["employment.mileage.amap.passenger"]
Machine-readable record: /v1/figures/employment.mileage.amap.passenger · current only: /v1/figures/employment.mileage.amap.passenger/current

Compiler's notes

Payments above the approved amount are earnings; there is no National Insurance equivalent of passenger payments, so this figure is income-tax only. effective_from is read from the archived current view's own version scoping: the P1group holding s.234 carries RestrictStartDate="2003-04-06", and no F-note touches s.234(1) — the rate is the Act's original text, in force since ITEPA took effect.