Point in time view as at 22/07/2020.
Income Tax (Earnings and Pensions) Act 2003, Section 231 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)An employee is entitled to mileage allowance relief for a tax year—
(a)if the employee uses a vehicle to which this Chapter applies for business travel, and
(b)the total amount of all mileage allowance payments, if any, made to the employee for the kind of vehicle in question for the tax year is less than the approved amount for such payments applicable to that kind of vehicle.
(2)The amount of mileage allowance relief to which an employee is entitled for a tax year is the difference between—
(a)the total amount of all mileage allowance payments, if any, made to the employee for the kind of vehicle in question, and
(b)the approved amount for such payments applicable to that kind of vehicle.
(3)Subsection (1) does not apply if—
(a)the employee is a passenger in the vehicle, or
(b)the vehicle is a company vehicle.
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