The Approved Mileage Allowance Payment (AMAP) rates are the HMRC-approved per-mile rates at which a self-employed person can claim tax relief for using their own vehicle for business travel, without having to keep records of actual fuel and running costs.
For 2026/27, following the change made in Finance Act 2026 effective from 6 April 2026, the AMAP rates are:
- Cars and vans: 55p per mile for the first 10,000 business miles in the tax year. Previously 45p, the rate increased from 6 April 2026.
- Cars and vans: 25p per mile for every business mile above 10,000 in the tax year. This rate is unchanged.
- Motorcycles: 24p per mile (all miles, unchanged).
- Bicycles: 20p per mile (all miles, unchanged).
For a CIS subcontractor travelling between their home (or a base) and various temporary sites, these miles are generally allowable business mileage. The legal position is that travel to a temporary workplace, one where you work for under 24 months, qualifies. Regular commuting to a fixed permanent workplace does not.
At the new 55p rate, a subcontractor who drives 15,000 business miles in 2026/27 can claim:
- 10,000 miles at 55p = £5,500
- 5,000 miles at 25p = £1,250
- Total mileage claim: £6,750
This claim reduces taxable profit directly. At the 20% basic rate, a £6,750 mileage deduction saves £1,350 in income tax, plus Class 4 NIC savings. It is one of the largest single expense claims available to most sole-trader subcontractors and is frequently under-claimed because mileage records have not been kept.
Keep a contemporaneous mileage log (date, destination, purpose, miles) for every business journey. HMRC expects to see this in any compliance check. For a full breakdown of allowable vehicle and travel expenses, see our guide to expenses CIS subcontractors can claim.