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ATT Budget Representation - Mileage Allowances

5 September, 2024

The ATT has submitted a Budget Representation recommending changes to the Approved Mileage Allowance Payment (AMAP) rates that can paid to employees tax free. 

The main AMAP rate has been frozen at 45p/mile for over 13 years, during which time the cost of running a car has increased substantially. As a result, employees are no longer being reimbursed the true cost of their business travel. Employers who choose to pay above the AMAP rates to better reflect the current cost of motoring create a tax costs for themselves and their employee, as well as additional administrative burdens. 

We recommend that all of the AMAP rates should be uprated to better reflect the current costs of running and maintaining a personal vehicle. Thereafter, AMAPs should be reviewed and updated on an annual basis