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Income Tax (Earnings and Pensions) Act 2003

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Changes over time for: Section 230

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Version Superseded: 06/04/2007

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Point in time view as at 03/08/2005. This version of this provision has been superseded. Help about Status

Changes to legislation:

Income Tax (Earnings and Pensions) Act 2003, Section 230 is up to date with all changes known to be in force on or before 06 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. Help about Changes to Legislation

230The approved amount for mileage allowance paymentsU.K.
This section has no associated Explanatory Notes

(1)The approved amount for mileage allowance payments that is applicable to a kind of vehicle is—

where—

M is the number of miles of business travel by the employee (other than as a passenger) using that kind of vehicle in the tax year in question;

R is the rate applicable to that kind of vehicle.

(2)The rates applicable are as follows—

Table
Kind of vehicleRate per mile
Car or van40p for the first 10,000 miles
 25p after that
Motor cycle24p
Cycle20p

(3)The reference in subsection (2) to “the first 10,000 miles” is to the total number of miles of business travel in relation to the employment, or any associated employment, by car or van in the tax year in question.

(4)One employment is associated with another if—

(a)the employer is the same;

(b)the employers are partnerships or bodies and an individual or another partnership or body has control over both of them; or

(c)the employers are associated companies within the meaning of section 416 of ICTA.

(5)In subsection (4)(b)—

(a)control”, in relation to a body corporate or partnership, has the meaning given by section 840 of ICTA (in accordance with section 719 of this Act), and

(b)the definition of “control” in that section of that Act applies (with the necessary modifications) in relation to an unincorporated association as it applies in relation to a body corporate.

(6)The Treasury may by regulations amend subsection (2) so as to alter the rates or rate bands.

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