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    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
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  "figure": {
    "id": "employment.mileage.amap.passenger",
    "name": "Approved mileage allowance: passenger payments",
    "category": "employment",
    "jurisdiction": "GB",
    "unit": "GBP/passenger_mile",
    "value_type": "money",
    "currency": "GBP",
    "cadence": null,
    "source_type": "act",
    "act_probe": {
      "verdict": "ACT-HOLDS",
      "provision": "section-234-1",
      "probed": "2026-07-29",
      "source_url": "https://www.legislation.gov.uk/ukpga/2003/1/section/234/data.xml",
      "content_hash": "sha256:02e18fddf6c1dc81aa0e0fe3ee213ad712a883e7d344293b8e2da8bf295b9769",
      "tokens": [
        "R is a rate of 5p per mile"
      ],
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      "expires": null
    },
    "values": [
      {
        "value": "£0.05",
        "value_minor": 5,
        "effective_from": "2003-04-06",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": null,
        "status": "corroborated",
        "sources": [
          {
            "role": "legislation",
            "citation": "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",
            "uri": "https://www.legislation.gov.uk/ukpga/2003/1/section/234",
            "retrieved": "2026-07-29T13:28:31Z",
            "content_hash": "sha256:ce0da8e8003c072e9d0852cbde1d9339c31c4a673505735954d25eac8e8a8914"
          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax (\"5p per passenger per business mile for carrying fellow employees\")",
            "uri": "https://www.gov.uk/api/content/expenses-and-benefits-business-travel-mileage/rules-for-tax",
            "retrieved": "2026-07-29T12:33:02Z",
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    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "The approved rate for passenger payments: the amount an employer may pay tax-free, per mile of business travel by car or van, for EACH fellow employee carried as a passenger on business travel. The approved amount is M × R, where M is the qualifying mileage and R this rate; s.234(2) applies the calculation separately per passenger, which is why GOV.UK states it as 5p per passenger per mile.",
        "instrument": "Income Tax (Earnings and Pensions) Act 2003 s.234"
      }
    ],
    "applicability": {
      "basis": "pay_period_start",
      "note": "Applies to passenger payments for business travel undertaken in the tax year; the approved amount is computed over the year's qualifying mileage.",
      "article": "Income Tax (Earnings and Pensions) Act 2003 s.234(1)"
    },
    "scope_note": "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.",
    "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.",
    "record_version": 3
  },
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    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.mileage.amap.passenger.json",
    "sources": [
      {
        "role": "legislation",
        "citation": "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",
        "uri": "https://www.legislation.gov.uk/ukpga/2003/1/section/234",
        "retrieved": "2026-07-29T13:28:31Z",
        "content_hash": "sha256:ce0da8e8003c072e9d0852cbde1d9339c31c4a673505735954d25eac8e8a8914"
      },
      {
        "role": "guidance",
        "citation": "https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax (\"5p per passenger per business mile for carrying fellow employees\")",
        "uri": "https://www.gov.uk/api/content/expenses-and-benefits-business-travel-mileage/rules-for-tax",
        "retrieved": "2026-07-29T12:33:02Z",
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      "guidance": "2026-09-21T10:07:35Z",
      "legislation": "2026-09-21T10:07:35Z"
    },
    "last_verified": "2026-09-21T10:07:35Z"
  }
}