[{"data":1,"prerenderedAt":27471},["ShallowReactive",2],{"blog-list":3},[4,282,466,751,1090,1251,1344,1528,1665,1929,2234,2439,2574,2686,2973,3303,3545,4135,4636,5079,5450,5796,6151,6491,6711,7047,7301,7775,8059,8270,8550,8859,9140,9362,9583,9798,9988,10280,10586,10824,11089,11403,11655,11892,12127,12375,12657,12864,13073,13377,13644,13866,14255,14470,14704,14861,15051,15398,15597,15813,16039,16264,16559,16959,17278,17582,17873,18113,18466,18762,19042,19276,19458,19699,19894,20118,20343,20546,20775,21009,21320,21612,21838,22074,22320,22526,22741,22901,23050,23186,23346,23548,23786,23994,24264,24445,24596,24823,25039,25263,25546,25781,25983,26216,26433,26641,26849,27035,27242],{"id":5,"title":6,"author":7,"body":8,"category":258,"date":259,"description":260,"draft":261,"extension":262,"image":263,"imageAlt":264,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":261,"imageLicence":265,"imageLicenceUrl":265,"meta":266,"navigation":267,"path":268,"ratesFor":269,"readTime":270,"reviewed":259,"reviewedAgainst":271,"seo":273,"seoTitle":274,"stem":275,"tags":276,"updated":259,"__hash__":281},"blog\u002Fblog\u002Fus-accountable-plans-mileage.md","Accountable plans: how American employers pay mileage tax free","Liam @ The Milometry Team",{"type":9,"value":10,"toc":247},"minimark",[11,15,23,28,31,53,60,63,67,70,122,125,129,140,147,154,158,161,178,181,184,188,191,194,198,201,204,207,211],[12,13,14],"p",{},"A British employee who is paid less than the approved rate can claim the shortfall back from HMRC. An American employee in the same position generally cannot. Unreimbursed employee business expenses stopped being deductible for most employees from 2018, and the One Big Beautiful Bill Act of 2025 made that permanent. So in the United States the question that matters is not what you can claim, it is how your employer pays you, because the way the money is paid decides whether it is taxed.",[12,16,17,18,22],{},"The answer the IRS gives is the ",[19,20,21],"strong",{},"accountable plan",".",[24,25,27],"h2",{"id":26},"what-an-accountable-plan-is","What an accountable plan is",[12,29,30],{},"An accountable plan is an employer's reimbursement arrangement that meets three conditions set out in IRS Publication 463:",[32,33,34,41,47],"ol",{},[35,36,37,40],"li",{},[19,38,39],{},"Business connection."," The expenses were incurred while performing services as an employee.",[35,42,43,46],{},[19,44,45],{},"Adequate accounting."," The employee accounts for the expenses to the employer within a reasonable period of time.",[35,48,49,52],{},[19,50,51],{},"Return of any excess."," Anything paid over what was accounted for is returned within a reasonable period of time.",[12,54,55,56,59],{},"Meet all three and the reimbursement is not wages. It does not go in box 1 of the employee's Form W-2, and the employee does not report it or the expenses on their own return. Miss any one of them and the arrangement is a ",[19,57,58],{},"nonaccountable plan",": the whole payment is reported as wages, taxed like salary, and the employee is left with expenses they generally cannot deduct.",[12,61,62],{},"None of this is a separate scheme an employer signs up to. It is a description of how reimbursements are handled, and the employer either handles them that way or does not.",[24,64,66],{"id":65},"what-a-reasonable-period-is","What a reasonable period is",[12,68,69],{},"The IRS does not leave \"reasonable period\" entirely open. Publication 463 gives safe harbour periods that are treated as reasonable:",[71,72,73,86],"table",{},[74,75,76],"thead",{},[77,78,79,83],"tr",{},[80,81,82],"th",{},"Step",[80,84,85],{},"Treated as reasonable if done within",[87,88,89,98,106,114],"tbody",{},[77,90,91,95],{},[92,93,94],"td",{},"Receiving an advance",[92,96,97],{},"30 days of the expense",[77,99,100,103],{},[92,101,102],{},"Accounting for the expense",[92,104,105],{},"60 days after it was paid or incurred",[77,107,108,111],{},[92,109,110],{},"Returning any excess",[92,112,113],{},"120 days after the expense",[77,115,116,119],{},[92,117,118],{},"Responding to a periodic statement (sent at least quarterly)",[92,120,121],{},"120 days after the statement",[12,123,124],{},"An employer can run a different timetable, but these are the ones the IRS has already accepted. A monthly mileage claim submitted at the end of each month sits comfortably inside them.",[24,126,128],{"id":127},"how-mileage-fits-the-76-cent-ceiling","How mileage fits: the 76 cent ceiling",[12,130,131,132,135,136,139],{},"For 2026 the IRS business standard mileage rate is ",[19,133,134],{},"72.5 cents a mile"," for driving from 1 January to 30 June, and ",[19,137,138],{},"76 cents a mile"," from 1 July to 31 December. The midyear rise came in Announcement 2026-11, which the IRS put down to recent increases in the price of fuel.",[12,141,142,143,146],{},"The rate matters to employees for a different reason than it matters to the self employed. When an employer pays a mileage allowance at or below the federal rate, under an accountable plan, the allowance is generally treated as proof of the ",[19,144,145],{},"amount"," of the expense. The employee does not have to show what the fuel, insurance and wear actually cost.",[12,148,149,150,153],{},"What the allowance does not prove is everything else. Publication 463 is clear that the employee must still prove the ",[19,151,152],{},"time, place and business purpose"," of the travel. Paying 76 cents a mile does not remove the need for a log; it removes the need for receipts behind each mile. The mileage itself, where you drove, when, and why, is still the employee's to record and the employer's to keep.",[24,155,157],{"id":156},"paid-more-than-the-federal-rate","Paid more than the federal rate",[12,159,160],{},"Some employers pay above the IRS rate, often a flat figure that has not been revisited. That does not break the plan, but it splits the payment in two:",[162,163,164,171],"ul",{},[35,165,166,167,170],{},"the amount up to the federal rate is shown in ",[19,168,169],{},"box 12 of Form W-2 under code L"," and is not taxable;",[35,172,173,174,177],{},"the excess is included in ",[19,175,176],{},"box 1"," as wages.",[12,179,180],{},"So an employer paying 85 cents a mile in the second half of 2026 is paying 76 cents tax free and 9 cents as salary on every business mile. The employee does not need to do anything about it, but the payslip will show more taxable pay than the headline rate suggests, and that surprises people.",[12,182,183],{},"Paid less than the federal rate, the whole allowance is tax free and the employee generally has nothing to claim on top. This is the clearest difference from Britain, where the gap between what the employer pays and 55p is relief the employee can ask HMRC for.",[24,185,187],{"id":186},"the-self-employed-are-a-separate-case","The self employed are a separate case",[12,189,190],{},"Everything above is about employees. A self employed driver files Schedule C and deducts their own car costs, and for them the standard mileage rate is a method of calculating the deduction: business miles multiplied by the rate, in place of a share of actual costs. Publication 463 adds a condition that catches people out: to use the standard rate for a car you own, you must choose it in the first year the car is used in your business. Choose actual costs that year and you cannot switch to the standard rate for that car later.",[12,192,193],{},"The self employed driver also needs the log. The standard rate replaces the record of costs, never the record of the trips.",[24,195,197],{"id":196},"why-the-record-carries-the-weight","Why the record carries the weight",[12,199,200],{},"In both cases the IRS is relying on the same thing: a contemporaneous record of the business miles. For an employee, the log is what turns an allowance into an accountable reimbursement. For the self employed, it is what supports the deduction. The rate does the arithmetic; the log is the evidence that the arithmetic was applied to real business trips.",[12,202,203],{},"Milometry records each drive with its date, start, end and distance and lets you mark it business or personal, which is the record both routes rely on. Whether the result goes to an employer as an accountable claim or to a Schedule C is up to you and your adviser.",[12,205,206],{},"This is general information, not legal or tax advice. Claim figures are estimates, and how a particular reimbursement is treated depends on the plan your employer actually runs.",[24,208,210],{"id":209},"sources","Sources",[162,212,213,223,231,239],{},[35,214,215,222],{},[216,217,221],"a",{"href":218,"rel":219},"https:\u002F\u002Fwww.irs.gov\u002Fpublications\u002Fp463",[220],"nofollow","Publication 463, Travel, Gift, and Car Expenses",", IRS. Chapter 6 covers accountable and nonaccountable plans, the reasonable period safe harbours, mileage allowances and Form W-2 reporting; chapter 4 covers the standard mileage rate and the first year rule.",[35,224,225,230],{},[216,226,229],{"href":227,"rel":228},"https:\u002F\u002Fwww.irs.gov\u002Ftax-professionals\u002Fstandard-mileage-rates",[220],"Standard mileage rates",", IRS. The 2026 rates for both periods.",[35,232,233,238],{},[216,234,237],{"href":235,"rel":236},"https:\u002F\u002Fwww.irs.gov\u002Fnewsroom\u002Firs-sets-2026-business-standard-mileage-rate-at-725-cents-per-mile-up-25-cents",[220],"IRS sets 2026 business standard mileage rate at 72.5 cents per mile",", IRS news release IR-2025-128.",[35,240,241,246],{},[216,242,245],{"href":243,"rel":244},"https:\u002F\u002Fwww.irs.gov\u002Firb\u002F2026-29_irb",[220],"Internal Revenue Bulletin 2026-29",", IRS. Announcement 2026-11, raising the business rate to 76 cents from 1 July 2026.",{"title":248,"searchDepth":249,"depth":249,"links":250},"",2,[251,252,253,254,255,256,257],{"id":26,"depth":249,"text":27},{"id":65,"depth":249,"text":66},{"id":127,"depth":249,"text":128},{"id":156,"depth":249,"text":157},{"id":186,"depth":249,"text":187},{"id":196,"depth":249,"text":197},{"id":209,"depth":249,"text":210},"HMRC & tax","2026-10-23","Most US employees cannot deduct a business mile themselves, so the tax free route runs through the employer. What an accountable plan is, the three conditions it has to meet, and what happens to a payment above 76 cents.",false,"md","\u002Fblog\u002Fplaceholder.svg","The Milometry dashed route motif on a warm paper background",null,{},true,"\u002Fblog\u002Fus-accountable-plans-mileage","2026",5,[272],"us",{"title":6,"description":260},"US accountable plans and mileage reimbursement","blog\u002Fus-accountable-plans-mileage",[277,278,279,280],"united states","irs","employers","rates","4QaYJhTYLnJKpVvsW5zF6k26s-N0mdBdONWsdgg_ONw",{"id":283,"title":284,"author":7,"body":285,"category":444,"date":445,"description":446,"draft":261,"extension":262,"image":447,"imageAlt":448,"imageCredit":449,"imageCreditUrl":450,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":453,"navigation":267,"path":454,"ratesFor":265,"readTime":455,"reviewed":265,"reviewedAgainst":456,"seo":457,"seoTitle":458,"stem":459,"tags":460,"updated":265,"__hash__":465},"blog\u002Fblog\u002Ftelematics-box-is-not-a-mileage-log.md","Your fleet tracker is not your mileage log",{"type":9,"value":286,"toc":436},[287,290,296,300,317,327,330,334,341,344,348,368,371,375,378,385,388,392,395,398,400],[12,288,289],{},"A lot of company vans and cars now carry a telematics box: a small unit wired behind the dashboard that records position, distance, time and often speed and harsh braking. Fleet managers like them for routing, fuel and insurance. Drivers sometimes assume that, because the box records every mile, the mileage claim takes care of itself.",[12,291,292,293,22],{},"It does not, and the reason is simple. A tracker records where a vehicle went. A tax authority wants to know ",[19,294,295],{},"why",[24,297,299],{"id":298},"what-the-tax-authorities-ask-for","What the tax authorities ask for",[12,301,302,305,306,309,310,313,314,22],{},[19,303,304],{},"United Kingdom."," HMRC's guidance for employees claiming tax relief on a vehicle they use for work says to keep records of the dates and mileage of your work journeys, and that a mileage log sent with a claim must show, for every journey, the ",[19,307,308],{},"reason"," for it, the ",[19,311,312],{},"postcode where it started"," and the ",[19,315,316],{},"postcode where it ended",[12,318,319,322,323,326],{},[19,320,321],{},"United States."," IRS Publication 463 lists the elements for car expenses: the mileage for each business use and the total miles for the year, the date of each use, the business destination and the ",[19,324,325],{},"business purpose",". It also says the record should be made \"at or near the time\" of the use, that a weekly log counts as timely, and that a record kept on a computer is an adequate record.",[12,328,329],{},"Line those up against a telematics export and most boxes are already there on date, start point, end point and distance. Some are more precise than a hand-written log ever was. The gap is the purpose column, which is the one that decides whether a trip is business travel or ordinary commuting.",[24,331,333],{"id":332},"why-purpose-is-the-whole-question","Why purpose is the whole question",[12,335,336,337,22],{},"The same drive can be claimable on Monday and not on Tuesday. A trip from home to a client's site is usually business travel. The same trip to a permanent workplace is commuting, and commuting is private. A tracker cannot tell the difference, because the difference is not in the road; it is in what you were going there to do. We covered where that line falls in ",[216,338,340],{"href":339},"\u002Fblog\u002Fwhat-counts-as-a-business-mile","what counts as a business mile",[12,342,343],{},"So a tracker export on its own is a list of journeys, not a claim. It becomes evidence once each journey has a purpose attached, ideally added at the time, or within the week, as the IRS puts it.",[24,345,347],{"id":346},"where-tracker-data-genuinely-helps","Where tracker data genuinely helps",[162,349,350,356,362],{},[35,351,352,355],{},[19,353,354],{},"Distance you can stand behind."," Odometer-to-odometer or GPS distance beats a guess from a route planner, and an estimate is exactly what the IRS says you cannot deduct.",[35,357,358,361],{},[19,359,360],{},"Total miles."," The IRS asks for total annual miles as well as business miles, so it can see the split. A tracker records both without effort.",[35,363,364,367],{},[19,365,366],{},"Back-up for a query."," If a log is ever questioned, an independent record of the same journeys on the same dates is useful corroboration.",[12,369,370],{},"Treat it as the spine of the log, then add the reason for each business trip.",[24,372,374],{"id":373},"the-other-side-what-your-employer-must-tell-you","The other side: what your employer must tell you",[12,376,377],{},"In the UK, a tracker in a vehicle you drive is processing your personal data, and the Information Commissioner's Office says so plainly in its guidance on monitoring workers: telematics data that records a driver's activities is personal information and is covered by data protection law.",[12,379,380,381,384],{},"The same guidance says employers ",[19,382,383],{},"must inform"," workers and passengers of any vehicle monitoring. Where a work vehicle can also be used privately, it says monitoring during private use will rarely be justified, and its worked example is a tracker the driver can switch off outside working hours. Monitoring driver behaviour, or adding cameras or audio, is treated as high risk and needs a data protection impact assessment first.",[12,386,387],{},"None of that stops an employer using tracker data to check a mileage claim. It does mean you are entitled to know the box is there, what it records and what it is used for.",[24,389,391],{"id":390},"the-short-version","The short version",[12,393,394],{},"A telematics box answers where, when and how far. A mileage log has to answer why. Keep the tracker data, because it makes the distances hard to argue with, and keep your own note of the purpose of each business trip, because that is the part nobody can record for you.",[12,396,397],{},"General information, not legal or tax advice. Rules differ by country and change over time, so check your own position with the tax authority or a qualified adviser.",[24,399,210],{"id":209},[162,401,402,409,415,422,429],{},[35,403,404],{},[216,405,408],{"href":406,"rel":407},"https:\u002F\u002Fwww.gov.uk\u002Ftax-relief-for-employees\u002Fvehicles-you-use-for-work",[220],"Claim tax relief for your job expenses: vehicles you use for work (HMRC)",[35,410,411],{},[216,412,414],{"href":218,"rel":413},[220],"Publication 463, Travel, Gift, and Car Expenses (IRS)",[35,416,417],{},[216,418,421],{"href":419,"rel":420},"https:\u002F\u002Fwww.irs.gov\u002Ftaxtopics\u002Ftc510",[220],"Topic no. 510, Business use of car (IRS)",[35,423,424],{},[216,425,428],{"href":426,"rel":427},"https:\u002F\u002Fico.org.uk\u002Ffor-organisations\u002Fuk-gdpr-guidance-and-resources\u002Femployment\u002Fmonitoring-workers\u002Fspecific-data-protection-considerations-for-different-ways-or-methods-of-monitoring-workers\u002F",[220],"Monitoring workers: specific considerations for different methods (ICO)",[35,430,431],{},[216,432,435],{"href":433,"rel":434},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fordinary-commuting-and-private-travel-490-chapter-3",[220],"Ordinary commuting and private travel (490: Chapter 3) (HMRC)",{"title":248,"searchDepth":249,"depth":249,"links":437},[438,439,440,441,442,443],{"id":298,"depth":249,"text":299},{"id":332,"depth":249,"text":333},{"id":346,"depth":249,"text":347},{"id":373,"depth":249,"text":374},{"id":390,"depth":249,"text":391},{"id":209,"depth":249,"text":210},"Driving & the law","2026-10-21","A telematics box knows where the van went and how far. It does not know why, and why is the part a tax authority asks about. What tracker data can prove, what it cannot, and what an employer must tell you about it.","\u002Fblog\u002Ftelematics-box-is-not-a-mileage-log.jpg","A lit car instrument cluster at night showing the speedometer, rev counter and odometer","Photo by Paul Jerry","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F43774613@N00\u002F4210992025","CC BY 2.0","https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby\u002F2.0\u002F",{},"\u002Fblog\u002Ftelematics-box-is-not-a-mileage-log",4,[],{"title":284,"description":446},"Is telematics data a valid mileage log?","blog\u002Ftelematics-box-is-not-a-mileage-log",[461,462,463,464,278],"technology","telematics","records","hmrc","Zut-3StzxXk2xYNJhjYjcfqV6GaICaoQPirrsOABVko",{"id":467,"title":468,"author":7,"body":469,"category":444,"date":734,"description":735,"draft":261,"extension":262,"image":736,"imageAlt":737,"imageCredit":738,"imageCreditUrl":739,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":740,"navigation":267,"path":741,"ratesFor":265,"readTime":270,"reviewed":265,"reviewedAgainst":742,"seo":743,"seoTitle":744,"stem":745,"tags":746,"updated":265,"__hash__":750},"blog\u002Fblog\u002Fintelligent-speed-assistance-explained.md","Intelligent speed assistance: the speed limiter in every new European car, and why Britain is next",{"type":9,"value":470,"toc":726},[471,478,485,489,496,499,512,519,522,526,529,535,541,587,590,596,599,603,606,617,620,634,637,641,644,648,651,659,662,672,678,680,717,720],[12,472,473,474,477],{},"Buy a new car anywhere in the European Union and it will know the speed limit. Go over it and the car will tell you, by a chime, a buzz, a stiffer accelerator pedal or by easing off the power itself. That has been the law for every new car registered in the EU since ",[19,475,476],{},"7 July 2024",", and Great Britain has now said it will do the same.",[12,479,480,481,484],{},"The system is called ",[19,482,483],{},"intelligent speed assistance",", ISA for short. It is the piece of the European rules that gets the headlines, usually under the word \"limiter\", which is half right.",[24,486,488],{"id":487},"where-the-rule-comes-from","Where the rule comes from",[12,490,491,492,495],{},"ISA is one of a set of driver assistance systems required by the EU's ",[19,493,494],{},"General Safety Regulation",", Regulation (EU) 2019\u002F2144. The requirements applied first to new vehicle types from July 2022, then to every new vehicle sold in the EU from 7 July 2024.",[12,497,498],{},"The European Commission lists what that means for all new motor vehicles:",[162,500,501,503,506,509],{},[35,502,483],{},[35,504,505],{},"reversing detection, by camera or sensors",[35,507,508],{},"a warning for driver drowsiness and inattention",[35,510,511],{},"an emergency stop signal, the flashing brake lights under hard braking",[12,513,514,515,518],{},"Cars and vans also have to carry lane keeping, automated emergency braking and an ",[19,516,517],{},"event data recorder",". Lorries and buses add blind spot and tyre pressure systems of their own. The Commission expects the package to save more than 25,000 lives and avoid at least 140,000 serious injuries by 2038.",[12,520,521],{},"The rule applies to vehicles when they are new. A car registered before the dates above does not have to be fitted with anything.",[24,523,525],{"id":524},"what-isa-actually-does","What ISA actually does",[12,527,528],{},"The detail sits in a second piece of law, Commission Delegated Regulation (EU) 2021\u002F1958, which sets out how the system must behave. Three points matter to a driver.",[12,530,531,534],{},[19,532,533],{},"It works from the car's own reading of the limit."," The regulation talks about the speed limit as the system perceives it. Where the car has misread a sign, or the limit has changed and the data has not, ISA will be wrong with complete confidence. The driver remains responsible for the limit actually in force.",[12,536,537,540],{},[19,538,539],{},"It warns or it intervenes, and the manufacturer chooses which."," The regulation allows several kinds of feedback, treated as comparable:",[71,542,543,553],{},[74,544,545],{},[77,546,547,550],{},[80,548,549],{},"Type",[80,551,552],{},"What you notice",[87,554,555,563,571,579],{},[77,556,557,560],{},[92,558,559],{},"Visual plus cascaded acoustic",[92,561,562],{},"A symbol, then a chime that becomes more insistent",[77,564,565,568],{},[92,566,567],{},"Visual plus cascaded vibration",[92,569,570],{},"A symbol, then a buzz through the car",[77,572,573,576],{},[92,574,575],{},"Haptic pedal",[92,577,578],{},"The accelerator pushes back against your foot",[77,580,581,584],{},[92,582,583],{},"Speed control",[92,585,586],{},"The car reduces power to hold you at the limit",[12,588,589],{},"None of them applies the brakes. Where the car limits power, the driver can override it by pressing the accelerator deliberately, harder or further than normal. The regulation is specific that a full kick down alone is not the override it has in mind.",[12,591,592,595],{},[19,593,594],{},"You can switch it off, but it comes back."," The driver may turn ISA off, fully or in part, and a constant light shows when it is off. Every time the car is started it switches itself back on. Turning it back on must not take more steps than turning it off did. Switching it off is a choice made trip by trip, never a setting the car remembers.",[12,597,598],{},"So a \"limiter\" is the wrong word for most cars. In the majority it is a warning that can be overridden, ignored or turned off for the trip, and a speed cap only where the maker has chosen the speed control option.",[24,600,602],{"id":601},"britain-is-following","Britain is following",[12,604,605],{},"Great Britain left the EU type approval system and the General Safety Regulation did not take effect there. Northern Ireland is different: the EU requirements apply there under the Windsor Framework, so a new car registered in Belfast already has to meet them.",[12,607,608,609,612,613,616],{},"That gap is closing. In January 2026 the Department for Transport consulted on making manufacturers fit a package of safety technologies to qualify for GB type approval, and its response, last updated on ",[19,610,611],{},"16 July 2026",", says it will go ahead with ",[19,614,615],{},"18"," of them. ISA is on the list, alongside distraction and drowsiness warnings, emergency braking for vehicles, pedestrians and cyclists, emergency lane keeping, the emergency stop signal, reversing detection, tyre pressure monitoring and an event data recorder. It decided not to require an interface for alcohol interlocks, for now.",[12,618,619],{},"The timing runs from the day the legislation comes into force, which has not been fixed:",[162,621,622,628],{},[35,623,624,627],{},[19,625,626],{},"new vehicle types",": 12 months after",[35,629,630,633],{},[19,631,632],{},"all newly registered complete vehicles",": 24 months after, with direct vision and the event data recorder at 36 months",[12,635,636],{},"The government gives its reason as aligning safety standards between Great Britain and Northern Ireland. Until the law lands, whether a new car in Britain has ISA is the manufacturer's choice, so check the specification rather than assuming either way.",[24,638,640],{"id":639},"the-rest-of-the-world","The rest of the world",[12,642,643],{},"The General Safety Regulation is European. It applies to the EU member states Milometry covers (Germany, Austria, Belgium, Spain, the Netherlands, France and Ireland) and, through the Windsor Framework, to Northern Ireland. It does not apply in the United States, Canada, Australia, New Zealand or Japan, each of which sets its own vehicle standards. A car built for those markets may have a speed sign reader, but it is a feature there rather than a requirement.",[24,645,647],{"id":646},"what-it-changes-for-a-business-driver","What it changes for a business driver",[12,649,650],{},"For a mileage claim, nothing. Every rate system Milometry supports pays per mile or per kilometre of business driving, never by speed. HMRC's approved rate is 55p a mile for the first 10,000 business miles in the tax year and 25p after that, for journeys from 6 April 2026, whether the car beeped at you or not.",[12,652,653,654,658],{},"For running costs, a little. Speed is one of the biggest levers on fuel consumption, which we look at in ",[216,655,657],{"href":656},"\u002Fblog\u002Fwhat-speed-costs-in-fuel","what speed costs in fuel",". A car that nags at every limit nudges a driver toward the cheaper end of that curve.",[12,660,661],{},"Two things are worth being clear about, because they are often confused.",[12,663,664,667,668,22],{},[19,665,666],{},"The event data recorder is not a mileage log."," It is triggered by a collision and keeps a short window of data from just before, during and just after it. It does not record where you went, why you went or how far, which is what a tax authority asks a log to show. See ",[216,669,671],{"href":670},"\u002Fblog\u002Fwhat-a-mileage-log-must-prove","what a mileage log must prove",[12,673,674,677],{},[19,675,676],{},"ISA does not report you."," The system acts inside the car. Nothing in the regulation sends your speed to the police, an insurer or an employer. Telematics boxes and fleet tracking are a separate thing, fitted by choice.",[24,679,210],{"id":209},[162,681,682,689,696,703,710],{},[35,683,684],{},[216,685,688],{"href":686,"rel":687},"https:\u002F\u002Fsingle-market-economy.ec.europa.eu\u002Fnews\u002Fmandatory-drivers-assistance-systems-expected-help-save-over-25000-lives-2038-2024-07-05_en",[220],"Mandatory drivers assistance systems expected to help save over 25,000 lives by 2038 (European Commission, 5 July 2024)",[35,690,691],{},[216,692,695],{"href":693,"rel":694},"https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg\u002F2019\u002F2144\u002Foj",[220],"Regulation (EU) 2019\u002F2144, the General Safety Regulation (EUR-Lex)",[35,697,698],{},[216,699,702],{"href":700,"rel":701},"https:\u002F\u002Feur-lex.europa.eu\u002Feli\u002Freg_del\u002F2021\u002F1958\u002Foj",[220],"Commission Delegated Regulation (EU) 2021\u002F1958 on intelligent speed assistance (EUR-Lex)",[35,704,705],{},[216,706,709],{"href":707,"rel":708},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fconsultations\u002Fmandating-vehicle-safety-technologies-in-gb-type-approval\u002Foutcome\u002Fmandating-vehicle-safety-technologies-in-gb-type-approval-government-response",[220],"Mandating vehicle safety technologies in GB type approval: government response (Department for Transport)",[35,711,712],{},[216,713,716],{"href":714,"rel":715},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fpublications\u002Fincrease-to-approved-mileage-allowance-payments-amaps-and-self-employed-simplified-mileage-rates\u002Fincreasing-mileage-rates",[220],"Increasing mileage rates (HMRC policy paper)",[718,719],"hr",{},[12,721,722],{},[723,724,725],"em",{},"General information, not legal or tax advice. Vehicle standards and their dates change: check the current rules with the authority for the country where the car is registered.",{"title":248,"searchDepth":249,"depth":249,"links":727},[728,729,730,731,732,733],{"id":487,"depth":249,"text":488},{"id":524,"depth":249,"text":525},{"id":601,"depth":249,"text":602},{"id":639,"depth":249,"text":640},{"id":646,"depth":249,"text":647},{"id":209,"depth":249,"text":210},"2026-10-19","Since July 2024 every new car sold in the EU has had to know the speed limit and tell you when you pass it. Britain has now said it will follow. What the system does, what it does not, and how to switch it off.","\u002Fblog\u002Fintelligent-speed-assistance-explained.jpg","The lit instrument panel of a car seen from the driver's seat at night","Photo by davedehetre","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F22433418@N04\u002F5037675054",{},"\u002Fblog\u002Fintelligent-speed-assistance-explained",[],{"title":468,"description":735},"Intelligent speed assistance explained","blog\u002Fintelligent-speed-assistance-explained",[461,747,748,749],"europe","speed","safety","M2QQKyVKgeFEtjM_yc3GbjKBF3d250cdpQMT3Equb3s",{"id":752,"title":753,"author":7,"body":754,"category":258,"date":1073,"description":1074,"draft":261,"extension":262,"image":1075,"imageAlt":1076,"imageCredit":1077,"imageCreditUrl":1078,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":1079,"navigation":267,"path":1080,"ratesFor":1081,"readTime":270,"reviewed":1073,"reviewedAgainst":1082,"seo":1083,"seoTitle":1084,"stem":1085,"tags":1086,"updated":1073,"__hash__":1089},"blog\u002Fblog\u002Fnew-zealand-kilometre-rates.md","New Zealand's kilometre rates: $1.20 a kilometre, and the 14,000 km that counts private driving too",{"type":9,"value":755,"toc":1064},[756,759,763,766,827,830,834,837,840,843,854,857,861,864,867,870,874,877,883,889,893,896,907,910,913,917,988,1005,1007,1057,1059],[12,757,758],{},"New Zealand pays for business driving with a per kilometre rate, much like the UK's approved mileage rate. Two details make it quite different in practice. The rate changes with the type of vehicle, and the threshold where it drops counts every kilometre the vehicle travels in the year, private driving included.",[24,760,762],{"id":761},"the-2025-26-rates","The 2025-26 rates",[12,764,765],{},"Inland Revenue publishes the rates after the income year has ended, using cost data from that year. The rates for the 2025-26 income year (which for most people ran from 1 April 2025 to 31 March 2026) were set by an instrument made on 2 June 2026 and published on 5 June:",[71,767,768,781],{},[74,769,770],{},[77,771,772,775,778],{},[80,773,774],{},"Vehicle",[80,776,777],{},"Tier 1 (per km)",[80,779,780],{},"Tier 2 (per km)",[87,782,783,794,805,816],{},[77,784,785,788,791],{},[92,786,787],{},"Petrol",[92,789,790],{},"$1.20",[92,792,793],{},"37 cents",[77,795,796,799,802],{},[92,797,798],{},"Diesel",[92,800,801],{},"$1.30",[92,803,804],{},"38 cents",[77,806,807,810,813],{},[92,808,809],{},"Petrol hybrid",[92,811,812],{},"90 cents",[92,814,815],{},"24 cents",[77,817,818,821,824],{},[92,819,820],{},"Electric",[92,822,823],{},"$1.22",[92,825,826],{},"23 cents",[12,828,829],{},"Every Tier 1 rate went up on the year before. For 2024-25 they were $1.17 (petrol), $1.26 (diesel), 86 cents (petrol hybrid) and $1.08 (electric). The electric rate moved most, by 14 cents a kilometre.",[24,831,833],{"id":832},"tier-1-and-tier-2","Tier 1 and Tier 2",[12,835,836],{},"The two tiers exist because a car costs money in two different ways. Tier 1 combines the fixed costs (depreciation, insurance, registration) with the running costs (fuel, servicing, tyres). Tier 2 covers running costs only, on the reasoning that once a vehicle has done a full year's worth of driving, the fixed costs have been paid for.",[12,838,839],{},"Tier 1 applies to the first 14,000 kilometres the vehicle travels in the income year. Tier 2 applies to anything over that. The important word is travels: the 14,000 includes private use, not just business kilometres. You apply your business share to each part.",[12,841,842],{},"So for a petrol car that covers 20,000 kilometres in the year, half of them for business:",[162,844,845,848,851],{},[35,846,847],{},"First 14,000 km: 14,000 x 50% x $1.20 = $8,400",[35,849,850],{},"Remaining 6,000 km: 6,000 x 50% x 37 cents = $1,110",[35,852,853],{},"Total claim: $9,510",[12,855,856],{},"Compare that with the UK, where the 10,000 mile threshold counts business miles only. A British driver who does a lot of private driving still gets the full 55p rate on their first 10,000 business miles. A New Zealand driver with heavy private use reaches the Tier 2 drop sooner than their business driving alone would suggest.",[24,858,860],{"id":859},"why-the-rate-depends-on-the-vehicle","Why the rate depends on the vehicle",[12,862,863],{},"The UK has one car rate for petrol, diesel, hybrid and electric alike: 55p a mile for the first 10,000 business miles, for journeys from 6 April 2026. New Zealand sets a separate rate for each type of vehicle, which reflects the real differences in what they cost to own and run.",[12,865,866],{},"The pattern in the table is worth a second look. A petrol hybrid gets the lowest Tier 1 rate, because it is cheaper to fuel without being much dearer to buy. An electric vehicle gets a Tier 1 rate above petrol, because its higher purchase price feeds the fixed cost part, but by far the lowest Tier 2 rate, because the running costs are low. The effect is that an electric car is paid well for moderate driving and less generously for very high distances.",[12,868,869],{},"Electric vehicles in New Zealand have also paid road user charges since 1 April 2024, bought in units of 1,000 kilometres. It is a per kilometre charge in place of the fuel excise a petrol driver pays at the pump.",[24,871,873],{"id":872},"who-uses-the-rates","Who uses the rates",[12,875,876],{},"The rates serve two groups.",[12,878,879,882],{},[19,880,881],{},"Businesses and the self employed"," can use them as a simpler alternative to adding up actual vehicle costs. Instead of tracking every fuel receipt and insurance bill, you multiply your business kilometres by the published rate. You need to know your business share, which brings in the logbook (below).",[12,884,885,888],{},[19,886,887],{},"Employers"," can use them to reimburse staff who drive their own vehicles for work. Inland Revenue's view is that some employers use the kilometre rates as a reasonable estimate of what the employee actually spent, which is what keeps the payment free of tax. The catch is timing. Because the rates are published after the year closes, any reimbursement paid now is being paid in a year whose rates do not exist yet. Inland Revenue says employers can keep using the 2025-26 rates, or any other method that gives a reasonable estimate, and that it is considering further guidance for the 2027 income year.",[24,890,892],{"id":891},"the-90-day-logbook","The 90 day logbook",[12,894,895],{},"To claim a business share, you need to establish it. Inland Revenue's route is a logbook kept for at least 90 consecutive days, recording:",[162,897,898,901,904],{},[35,899,900],{},"the start date and the odometer reading on that day",[35,902,903],{},"the date, distance and reason for each business trip",[35,905,906],{},"the end date and the odometer reading at the end of the period",[12,908,909],{},"The business percentage from that logbook can then be used for up to three years, as long as your business use does not change by more than 20%. After three years you keep a new one.",[12,911,912],{},"That is a lighter requirement than the UK, where HMRC expects a record of every business journey throughout the year. But it puts a lot of weight on those 90 days. If the sample period happens to be unusually quiet or unusually busy, the error is carried for three years. Keeping a full record as you go means the 90 day sample is easy to produce and easy to defend, and it shows straight away when the pattern has shifted enough to need a new one.",[24,914,916],{"id":915},"how-it-compares","How it compares",[71,918,919,931],{},[74,920,921],{},[77,922,923,925,928],{},[80,924],{},[80,926,927],{},"New Zealand",[80,929,930],{},"United Kingdom",[87,932,933,944,955,966,977],{},[77,934,935,938,941],{},[92,936,937],{},"Rate",[92,939,940],{},"Varies by vehicle type",[92,942,943],{},"One car rate for all fuel types",[77,945,946,949,952],{},[92,947,948],{},"Higher rate",[92,950,951],{},"First 14,000 km, all driving",[92,953,954],{},"First 10,000 business miles",[77,956,957,960,963],{},[92,958,959],{},"Lower rate",[92,961,962],{},"Running costs only, above 14,000 km",[92,964,965],{},"25p above 10,000 business miles",[77,967,968,971,974],{},[92,969,970],{},"When set",[92,972,973],{},"After the year ends, from that year's costs",[92,975,976],{},"Changed rarely (45p from 2011, 55p from 6 April 2026)",[77,978,979,982,985],{},[92,980,981],{},"Business share",[92,983,984],{},"90 day logbook, valid up to 3 years",[92,986,987],{},"Record of every business journey",[12,989,990,991,995,996,1000,1001,22],{},"For other countries' approaches, see ",[216,992,994],{"href":993},"\u002Fblog\u002Faustralia-cents-per-kilometre","Australia's cents per kilometre method",", ",[216,997,999],{"href":998},"\u002Fblog\u002Fcanada-cra-automobile-allowance-rates","Canada's automobile allowance rates"," and ",[216,1002,1004],{"href":1003},"\u002Fblog\u002Fuk-vs-us-mileage-rates","UK vs US mileage rates",[24,1006,210],{"id":209},[162,1008,1009,1016,1023,1030,1037,1044,1051],{},[35,1010,1011],{},[216,1012,1015],{"href":1013,"rel":1014},"https:\u002F\u002Fwww.ird.govt.nz\u002Fincome-tax\u002Fincome-tax-for-businesses-and-organisations\u002Ftypes-of-business-expenses\u002Fclaiming-vehicle-expenses\u002Fkilometre-rates-2025-2026",[220],"Kilometre rates 2025-2026 (Inland Revenue)",[35,1017,1018],{},[216,1019,1022],{"href":1020,"rel":1021},"https:\u002F\u002Fwww.ird.govt.nz\u002Fupdates\u002Fnews-folder\u002F2026\u002Fkilometre-rates-for-the-2025-2026-income-year",[220],"Kilometre rates for the 2025-2026 income year (Inland Revenue news, 5 June 2026)",[35,1024,1025],{},[216,1026,1029],{"href":1027,"rel":1028},"https:\u002F\u002Fwww.taxtechnical.ird.govt.nz\u002Foperational-statements\u002F2026\u002Fos-19-04-km-2026",[220],"Kilometre Rates for the Business Use of Vehicles for the 2025-26 income year, Instrument 2026 (Inland Revenue)",[35,1031,1032],{},[216,1033,1036],{"href":1034,"rel":1035},"https:\u002F\u002Fwww.taxtechnical.ird.govt.nz\u002Foperational-statements\u002F2025\u002Fos-19-04-km-2025",[220],"Kilometre rates for the business use of vehicles for the 2025 income year (Inland Revenue)",[35,1038,1039],{},[216,1040,1043],{"href":1041,"rel":1042},"https:\u002F\u002Fwww.ird.govt.nz\u002Fincome-tax\u002Fincome-tax-for-businesses-and-organisations\u002Ftypes-of-business-expenses\u002Fclaiming-vehicle-expenses\u002Fuse-a-logbook",[220],"Use a logbook (Inland Revenue)",[35,1045,1046],{},[216,1047,1050],{"href":1048,"rel":1049},"https:\u002F\u002Fwww.govt.nz\u002Fbrowse\u002Ftransport\u002Fkeeping-a-vehicle-on-the-road\u002Fvehicle-licensing-and-road-user-charges\u002F",[220],"Vehicle licensing and road user charges (govt.nz)",[35,1052,1053],{},[216,1054,1056],{"href":714,"rel":1055},[220],"Increasing mileage rates (HMRC policy paper), for the British comparison",[718,1058],{},[12,1060,1061],{},[723,1062,1063],{},"General information, not legal or tax advice. New Zealand vehicle expense rules have conditions this article does not cover: check Inland Revenue's guidance or take advice on your own situation.",{"title":248,"searchDepth":249,"depth":249,"links":1065},[1066,1067,1068,1069,1070,1071,1072],{"id":761,"depth":249,"text":762},{"id":832,"depth":249,"text":833},{"id":859,"depth":249,"text":860},{"id":872,"depth":249,"text":873},{"id":891,"depth":249,"text":892},{"id":915,"depth":249,"text":916},{"id":209,"depth":249,"text":210},"2026-10-16","Inland Revenue's 2025-26 kilometre rates for petrol, diesel, hybrid and electric vehicles, how Tier 1 and Tier 2 work, the 90 day logbook, and how it compares with the UK.","\u002Fblog\u002Fnew-zealand-kilometre-rates.jpg","A straight two lane road through pine forest in New Zealand","Photo by dennis","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F41894190608@N01\u002F61524189",{},"\u002Fblog\u002Fnew-zealand-kilometre-rates","2025-26",[],{"title":753,"description":1074},"New Zealand IRD kilometre rates 2025-26 explained","blog\u002Fnew-zealand-kilometre-rates",[1087,1088,280],"new zealand","comparison","EZoShD5DUaMbZ7xlfOF9ZRQ6_5zmQIJqMuzZ_F888oI",{"id":1091,"title":1092,"author":7,"body":1093,"category":1233,"date":1234,"description":1235,"draft":261,"extension":262,"image":1236,"imageAlt":1237,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":1238,"navigation":267,"path":1239,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":1241,"seo":1242,"seoTitle":1243,"stem":1244,"tags":1245,"updated":1234,"__hash__":1250},"blog\u002Fblog\u002Fmilometry-1-2-0-whats-new.md","Milometry 1.2.0: Thai, vehicle types, motorbike rates and electric cars",{"type":9,"value":1094,"toc":1226},[1095,1098,1102,1105,1112,1115,1119,1122,1143,1146,1150,1153,1156,1176,1188,1192,1203,1206,1208],[12,1096,1097],{},"Version 1.2.0 is the biggest change to Milometry since it launched, and almost all of it comes from one question that kept arriving in different forms: \"my vehicle is not a petrol car, what happens to my figures?\" Here is what happens now.",[24,1099,1101],{"id":1100},"thai-and-thailand","Thai, and Thailand",[12,1103,1104],{},"Milometry reads in Thai, its seventh language after English, French, Spanish, German, Dutch and Japanese. Every screen, the exports, the reminders, the Siri phrases and the permission prompts are in Thai, and so is this site, including the tutorials.",[12,1106,1107,1108,22],{},"Thailand is the thirteenth country with a scheme built in. The figure is the Thai government's reimbursement for official travel in a private vehicle, 4 baht a kilometre for a car and 2 baht for a motorcycle, set by the Ministry of Finance in 2007. It is a benchmark, not a tax-free allowance for private employers, and the app says so in every place the figure appears. There is a ",[216,1109,1111],{"href":1110},"\u002Fblog\u002Fthailand-mileage-rate-four-baht","separate post on what the Thai rate is and is not",[12,1113,1114],{},"As always, language and rates are separate choices. A Thai speaker working in Britain reads Thai and claims HMRC rates.",[24,1116,1118],{"id":1117},"every-vehicle-has-a-type","Every vehicle has a type",[12,1120,1121],{},"A vehicle is now a car, a van, a motorbike, a scooter or a company car, and that decides how its business trips are priced:",[162,1123,1124,1130,1137,1140],{},[35,1125,1126,1129],{},[19,1127,1128],{},"HMRC"," pays motorbikes 24p a mile with no 10,000-mile threshold, on a distance pool of their own, so a motorbike's miles never eat into the car's band. Germany publishes 20 cents for a motorbike and Austria 50 cents under the same 30,000 km ceiling as a car, and the app applies each.",[35,1131,1132,1133,1136],{},"The ",[19,1134,1135],{},"Dutch, Belgian and Spanish"," allowances pay any vehicle the same per kilometre, so a scooter there is priced from the car figure.",[35,1138,1139],{},"Where an authority publishes nothing for motorbikes (the IRS, the CRA, the ATO, Ireland, France), those trips are recorded and counted but left out of the figure, and every total says how many it left out. Nothing is silently priced at the car rate.",[35,1141,1142],{},"A company scheme or a custom rate prices whatever you drive.",[12,1144,1145],{},"Each vehicle also has a default category for its trips, so a van used only for work files its drives as business without a swipe, and an include-in-mileage switch for a vehicle you track but do not claim.",[24,1147,1149],{"id":1148},"electric-cars-charged-and-costed","Electric cars, charged and costed",[12,1151,1152],{},"Tell Milometry a car is electric or a plug-in hybrid and the fill-up screen becomes a charge screen: kWh, cost, where you plugged in, and the battery percentage before and after. A plug-in gets both.",[12,1154,1155],{},"Three things make this more than a renamed fill-up:",[162,1157,1158,1164,1170],{},[35,1159,1160,1163],{},[19,1161,1162],{},"A tariff book"," holds your home, off-peak, work and public rates, with the hours your off-peak window runs. A charge prices itself from the kWh, and every journey is costed at your cheapest home rate rather than the last motorway rapid charger.",[35,1165,1166,1169],{},[19,1167,1168],{},"Battery readings"," measure your real efficiency from any two charges, no charge to 100% needed. The app says what a full battery is worth at that efficiency, and spots a charge that was never logged.",[35,1171,1172,1175],{},[19,1173,1174],{},"Everything downstream follows",": the live figure while you drive, each trip's cost, the calculator, Insights, the trip PDF and the CSV, and CO₂ counted at the grid's generation rate rather than as zero.",[12,1177,1178,1179,1183,1184,22],{},"The numbers behind why this matters are in ",[216,1180,1182],{"href":1181},"\u002Fblog\u002Felectric-cars-2026-by-the-numbers","Electric cars in 2026, by the numbers",", and the cost of a mile under each kind of charging is in ",[216,1185,1187],{"href":1186},"\u002Fblog\u002Fwhat-an-electric-mile-costs","What an electric mile actually costs",[24,1189,1191],{"id":1190},"smaller-things","Smaller things",[162,1193,1194,1197,1200],{},[35,1195,1196],{},"The claim PDF and the detailed CSV show each trip's vehicle type and energy.",[35,1198,1199],{},"A year's rates you corrected by hand, the motorbike figure included, are kept apart from a template update.",[35,1201,1202],{},"Thai, like every language, keeps its own date patterns and number formatting.",[12,1204,1205],{},"Claim figures are estimates to help you keep a record. They are not tax advice.",[24,1207,210],{"id":209},[162,1209,1210,1218],{},[35,1211,1212,1217],{},[216,1213,1216],{"href":1214,"rel":1215},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fpublications\u002Frates-and-allowances-travel-mileage-and-fuel-allowances",[220],"Travel: mileage and fuel rates and allowances",", GOV.UK. The 24p motorcycle rate.",[35,1219,1220,1225],{},[216,1221,1224],{"href":1222,"rel":1223},"https:\u002F\u002Fspm.thaigov.go.th\u002Fweb-upload\u002Fmigrated\u002Fspm-thaigov\u002FDRAWER008\u002FGENERAL\u002FDATA0000\u002F00000129.pdf",[220],"Official travel expense manual, Secretariat of the Prime Minister",", April 2020, page 12. The 4 and 2 baht figures and the 2007 letter they come from.",{"title":248,"searchDepth":249,"depth":249,"links":1227},[1228,1229,1230,1231,1232],{"id":1100,"depth":249,"text":1101},{"id":1117,"depth":249,"text":1118},{"id":1148,"depth":249,"text":1149},{"id":1190,"depth":249,"text":1191},{"id":209,"depth":249,"text":210},"Using Milometry","2026-10-13","A seventh language and a thirteenth country, a type for every vehicle with the right rate for each, and charging logged beside fill-ups with a tariff book and battery readings.","\u002Fshots\u002Fvehicles.png","The vehicles list in Milometry, with a car and a motorbike",{},"\u002Fblog\u002Fmilometry-1-2-0-whats-new",3,[],{"title":1092,"description":1235},"Milometry 1.2.0: what's new","blog\u002Fmilometry-1-2-0-whats-new",[1246,1247,1248,1249],"milometry","release","electric","thailand","CM8bpoQM_-Rs70BHD34UTSGNx8iSUta636lHMb9aZD8",{"id":1252,"title":1253,"author":7,"body":1254,"category":258,"date":1333,"description":1334,"draft":261,"extension":262,"image":1335,"imageAlt":1336,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":1337,"navigation":267,"path":1110,"ratesFor":265,"readTime":1240,"reviewed":1333,"reviewedAgainst":1338,"seo":1339,"seoTitle":1340,"stem":1341,"tags":1342,"updated":1333,"__hash__":1343},"blog\u002Fblog\u002Fthailand-mileage-rate-four-baht.md","Thailand's mileage rate: 4 baht a kilometre, and what it is not",{"type":9,"value":1255,"toc":1326},[1256,1259,1263,1266,1269,1273,1276,1279,1282,1286,1289,1293,1296,1304,1307,1309],[12,1257,1258],{},"Milometry 1.2.0 reads in Thai and carries a Thailand scheme. The second of those needs explaining more than the first, because Thailand does not have what Britain, Germany or the Netherlands have: a published per-kilometre figure that a private employer can pay tax free. What it has is a government reimbursement rate, and the app uses it honestly for what it is.",[24,1260,1262],{"id":1261},"the-figure-and-where-it-comes-from","The figure, and where it comes from",[12,1264,1265],{},"When a Thai civil servant uses their own car on official business, the state reimburses them at 4 baht a kilometre. A motorcycle is 2 baht. The figures are set by the Ministry of Finance under the Official Travel Expenses Regulation B.E. 2550 (2007), in a letter of 26 July 2007, and they have not changed since. The Secretariat of the Prime Minister's manual on official travel expenses quotes both figures on page 12 and cites that letter, and it is the source the app links to.",[12,1267,1268],{},"Two things about the figure are worth noticing. It is old: nineteen years without a change, against a petrol price that has roughly doubled. And it is flat, with no threshold and no annual ceiling, which makes the arithmetic simple. Drive 100 km on official business in your own car and the state owes you 400 baht.",[24,1270,1272],{"id":1271},"what-it-is-not","What it is not",[12,1274,1275],{},"The Thai rate is government compensation for its own officials. It is not a rate a private employer is obliged to pay, and it is not an amount a private employee can claim as tax relief. The Revenue Department's rulings on mileage paid by companies make the distinction clear: in one, a company pays its staff 9 baht a kilometre for a car and 5 for a motorcycle, and the ruling discusses whether the payment is taxable income, deducting the 4 baht official rate in its worked example. The company's rates are examples of what one employer pays, not national figures.",[12,1277,1278],{},"The tax treatment of what a private employer pays depends on conditions: that the travel was a necessary expense of assigned work, that the employer approved it with the work and the period identified, and that there is evidence of the expense. A mileage log supports all of that. It does not, on its own, make a payment tax free.",[12,1280,1281],{},"So the app treats the figure as a benchmark. The scheme screen calls it the government travel reimbursement rate, the onboarding and the claim caption say that private employers set their own rate, and the PDF footer says the figures do not establish a tax exemption. If your employer pays something else, type it into the employer rate field and the comparison is shown against the benchmark, without calling the difference tax relief.",[24,1283,1285],{"id":1284},"both-vehicles-one-scheme","Both vehicles, one scheme",[12,1287,1288],{},"Thailand is the first scheme the app shipped with two rates, and it is why 1.2.0 gave every vehicle a type. A Thai driver with a car and a motorcycle logs both under one scheme and each trip is priced at its vehicle's rate, 4 baht or 2. The claim PDF names the vehicle on each line.",[24,1290,1292],{"id":1291},"thai-the-language","Thai, the language",[12,1294,1295],{},"The language is a separate choice from the rates, as it is for every language in the app. A Thai speaker driving in Britain reads Thai and claims HMRC rates; a British expat in Bangkok reads English and claims 4 baht. Thai dates use Thai month and weekday names with Gregorian years, which is what the claim year, the CSV and a Thai accountant expect, rather than the Buddhist Era years a phone's calendar sometimes shows.",[12,1297,1298,1299,1303],{},"The Thai translation was done this autumn and has been checked for structure and terminology, not yet read by a native speaker in every corner of the app. If you find a sentence that reads wrongly, ",[216,1300,1302],{"href":1301},"\u002Fcontact","tell us",": it is the kind of thing that only a Thai reader can catch.",[12,1305,1306],{},"Claim figures are estimates to help you keep a record. They are not tax advice, in Thailand or anywhere else.",[24,1308,210],{"id":209},[162,1310,1311,1318],{},[35,1312,1313,1317],{},[216,1314,1316],{"href":1222,"rel":1315},[220],"คู่มือการให้บริการ การเบิกจ่ายค่าใช้จ่ายในการเดินทางไปราชการ",", Secretariat of the Prime Minister, April 2020. Page 12 gives 4 baht a kilometre for a private car and 2 for a motorcycle, citing Ministry of Finance letter 0409.6\u002FWor 42 of 26 July 2007.",[35,1319,1320,1325],{},[216,1321,1324],{"href":1322,"rel":1323},"https:\u002F\u002Fwww.rd.go.th\u002F26858.html",[220],"Revenue Department ruling 0702\u002F1831",", Revenue Department of Thailand. How mileage paid by a private company is treated, with the 4 baht official rate deducted in the worked example.",{"title":248,"searchDepth":249,"depth":249,"links":1327},[1328,1329,1330,1331,1332],{"id":1261,"depth":249,"text":1262},{"id":1271,"depth":249,"text":1272},{"id":1284,"depth":249,"text":1285},{"id":1291,"depth":249,"text":1292},{"id":209,"depth":249,"text":210},"2026-10-12","The Thai government pays its officials 4 baht a kilometre for a private car and 2 for a motorcycle. Why that is the figure Milometry uses, where it comes from, and why a private employer's payment is a different question.","\u002Fshots\u002Fsettings.png","The mileage scheme settings in Milometry",{},[],{"title":1253,"description":1334},"Thailand's mileage rate: 4 baht a kilometre","blog\u002Fthailand-mileage-rate-four-baht",[1249,280,1088],"lfkuJnuQRV2LfFkgOufNUxdc-oBV60mCthCQR1s9EvI",{"id":1345,"title":1346,"author":7,"body":1347,"category":1513,"date":1514,"description":1515,"draft":261,"extension":262,"image":1516,"imageAlt":1517,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":1518,"navigation":267,"path":1186,"ratesFor":1519,"readTime":455,"reviewed":1514,"reviewedAgainst":1520,"seo":1521,"seoTitle":1522,"stem":1523,"tags":1524,"updated":1514,"__hash__":1527},"blog\u002Fblog\u002Fwhat-an-electric-mile-costs.md","What an electric mile actually costs in 2026",{"type":9,"value":1348,"toc":1506},[1349,1352,1356,1359,1362,1365,1369,1372,1433,1436,1439,1443,1446,1449,1452,1456,1459,1462,1464],[12,1350,1351],{},"Ask what a petrol mile costs and there is one answer within a few pence, because every forecourt in the country charges about the same. Ask what an electric mile costs and the honest answer is \"where did you charge?\" The same car, on the same road, can cost three times as much per mile depending on which socket it was plugged into the night before. That is the whole reason an electric log needs more than a single fuel price.",[24,1353,1355],{"id":1354},"three-prices-not-one","Three prices, not one",[12,1357,1358],{},"From 1 October to 31 December 2026 the Ofgem price cap puts a typical direct-debit electricity unit at 26.32p per kWh, with a standing charge of 54.83p a day. That is the price of a home charge on a standard tariff, and the standing charge is paid whether you charge the car or not, so the marginal cost of a mile is the unit rate alone.",[12,1360,1361],{},"Most electric car owners are not on a standard tariff. The big suppliers sell EV tariffs with a cheap window overnight, and an owner who sets the car to charge inside that window pays a fraction of the cap rate for most of their driving. The tariff pages publish the rate and the hours; the only number that matters is the one on yours.",[12,1363,1364],{},"Public charging is the other end. Zapmap's price index for September 2026 puts the weighted average pay-as-you-go price at 54p per kWh on standard chargers and 79p per kWh on rapid and ultra-rapid units, with the ten biggest rapid networks ranging from 59p to 92p.",[24,1366,1368],{"id":1367},"what-that-does-to-a-mile","What that does to a mile",[12,1370,1371],{},"Take a family-sized electric car returning 3.5 miles per kWh, which is a fair real-world figure for mixed driving outside the coldest months. A kWh moves it 3.5 miles, so the cost of a mile is the price of a kWh divided by 3.5:",[71,1373,1374,1387],{},[74,1375,1376],{},[77,1377,1378,1381,1384],{},[80,1379,1380],{},"Where you charged",[80,1382,1383],{},"Price per kWh",[80,1385,1386],{},"Cost per mile",[87,1388,1389,1400,1411,1422],{},[77,1390,1391,1394,1397],{},[92,1392,1393],{},"Home, standard tariff (cap rate)",[92,1395,1396],{},"26.32p",[92,1398,1399],{},"7.5p",[77,1401,1402,1405,1408],{},[92,1403,1404],{},"Home, off-peak EV tariff",[92,1406,1407],{},"your tariff's rate",[92,1409,1410],{},"a few pence",[77,1412,1413,1416,1419],{},[92,1414,1415],{},"Public, standard charger",[92,1417,1418],{},"54p",[92,1420,1421],{},"15.4p",[77,1423,1424,1427,1430],{},[92,1425,1426],{},"Public, rapid or ultra-rapid",[92,1428,1429],{},"79p",[92,1431,1432],{},"22.6p",[12,1434,1435],{},"For comparison, a petrol car at 45 mpg and 145p a litre costs about 14.6p a mile in fuel. An electric car charged at home on the cap rate undercuts it by half. The same car on rapid chargers costs more than the petrol one. Both statements are true at once, which is why \"electric is cheaper\" and \"electric is a rip-off\" are both common and both incomplete.",[12,1437,1438],{},"Winter matters too. Cold batteries and cabin heating can push 3.5 miles per kWh down towards 2.5, and every figure in the table rises by 40% with it. A log that measures your real efficiency month by month shows this happening; a brochure figure never will.",[24,1440,1442],{"id":1441},"knowing-which-price-your-car-runs-on","Knowing which price your car runs on",[12,1444,1445],{},"The practical problem is that nobody charges in one place. A week might be five nights at home, one top-up at work and one rapid charge on a long trip. Your real cost per mile is a blend, and the blend changes with the week.",[12,1447,1448],{},"Milometry's approach is to log each charge with where it happened, keep a tariff book with your home, off-peak, work and public rates so a charge prices itself from the kWh, and measure your efficiency from the battery readings between charges. The cost of each journey comes from that measured efficiency and the price your car is usually charged at, which is your cheapest home rate when you have one. A public rapid charge is counted in what you spent, but it is never the rate a year's driving is costed at, because one motorway stop is not what the car normally costs you.",[12,1450,1451],{},"That gives a figure you can defend: the real cost per mile of your car, this winter, charged the way you actually charge it. For a business mile it also makes the comparison honest. HMRC's approved mileage rate is the same for an electric car as for a petrol one, 55p for the first 10,000 business miles, so the gap between what the mile costs you and what the rate pays is a number worth knowing.",[24,1453,1455],{"id":1454},"co-since-people-ask","CO₂, since people ask",[12,1457,1458],{},"An electric car has no tailpipe, but the electricity came from somewhere. The UK Government's 2025 conversion factors put grid electricity at about 0.177 kg of CO₂e per kWh, so our 3.5 miles per kWh car emits about 50 g per mile at the grid average, against roughly 230 g per mile for the 45 mpg petrol car. Milometry counts electricity at that generation rate rather than reporting zero, because zero is not the honest number either.",[12,1460,1461],{},"These figures are estimates to help you keep a record, not tax advice. Check your own tariff for the rate that applies to you.",[24,1463,210],{"id":209},[162,1465,1466,1474,1482,1490,1498],{},[35,1467,1468,1473],{},[216,1469,1472],{"href":1470,"rel":1471},"https:\u002F\u002Fwww.ofgem.gov.uk\u002Fyour-energy-supply\u002Fyour-energy-bill\u002Fenergy-price-cap-unit-rates-and-standing-charges",[220],"Energy price cap unit rates and standing charges",", Ofgem. The 1 October to 31 December 2026 figures.",[35,1475,1476,1481],{},[216,1477,1480],{"href":1478,"rel":1479},"https:\u002F\u002Fwww.zapmap.com\u002Fev-stats\u002Fcharging-price-index",[220],"UK EV charging price index",", Zapmap. The September 2026 weighted averages for standard and rapid charging.",[35,1483,1484,1489],{},[216,1485,1488],{"href":1486,"rel":1487},"https:\u002F\u002Foctopus.energy\u002Fsmart\u002Fintelligent-octopus-go\u002F",[220],"Intelligent Octopus Go",", Octopus Energy. An example of an EV tariff with an overnight window; the rate is on the page.",[35,1491,1492,1497],{},[216,1493,1496],{"href":1494,"rel":1495},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fpublications\u002Fgreenhouse-gas-reporting-conversion-factors-2025",[220],"Greenhouse gas reporting: conversion factors 2025",", DESNZ. The electricity generation factor.",[35,1499,1500,1505],{},[216,1501,1504],{"href":1502,"rel":1503},"https:\u002F\u002Fwww.gov.uk\u002Fexpenses-and-benefits-business-travel-mileage\u002Frules-for-tax",[220],"Expenses and benefits: business travel mileage, rules for tax",", GOV.UK. The approved mileage rate applies to electric cars.",{"title":248,"searchDepth":249,"depth":249,"links":1507},[1508,1509,1510,1511,1512],{"id":1354,"depth":249,"text":1355},{"id":1367,"depth":249,"text":1368},{"id":1441,"depth":249,"text":1442},{"id":1454,"depth":249,"text":1455},{"id":209,"depth":249,"text":210},"Fuel & running costs","2026-10-11","Home, off-peak and public charging are three different prices. Here is how far apart they are this winter, and how to know which one your car really runs on.","\u002Fshots\u002Ffuel.png","The fuel and charging screen in Milometry, with real economy and cost per mile",{},"2026-27",[],{"title":1346,"description":1515},"What an electric mile costs in 2026","blog\u002Fwhat-an-electric-mile-costs",[1248,1525,1526],"charging","running costs","uAkug2ZYLozeUSAeJK2b3548C-HUa9FsmmfZyiGa7YU",{"id":1529,"title":1530,"author":7,"body":1531,"category":1513,"date":1655,"description":1656,"draft":261,"extension":262,"image":1516,"imageAlt":1657,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":1658,"navigation":267,"path":1181,"ratesFor":265,"readTime":455,"reviewed":1655,"reviewedAgainst":1659,"seo":1660,"seoTitle":1182,"stem":1661,"tags":1662,"updated":1655,"__hash__":1664},"blog\u002Fblog\u002Felectric-cars-2026-by-the-numbers.md","Electric cars in 2026, by the numbers: what the charging log is for",{"type":9,"value":1532,"toc":1646},[1533,1536,1540,1543,1546,1549,1553,1556,1560,1563,1568,1571,1575,1578,1581,1584,1587,1591,1594,1598,1601,1604,1606],[12,1534,1535],{},"Milometry has costed every journey from a fuel price and a miles-per-gallon figure since the day it launched. That was fine for most of its users, and it is getting less fine every month. These are the numbers that made 1.2.0's electric features worth building, and what each one means for a log.",[24,1537,1539],{"id":1538},"one-in-four-new-cars","One in four new cars",[12,1541,1542],{},"In September 2026, the biggest month of the year for new cars, 99,201 battery electric cars were registered in the UK: 28.3% of the market, a record, according to the Society of Motor Manufacturers and Traders. Plug-in hybrids took another 17.0%, also a record. Across the year to September, battery electric cars were 26.2% of all registrations, 454,945 cars.",[12,1544,1545],{},"That is short of the 33% the Zero Emission Vehicle mandate asks of manufacturers for 2026, and the SMMT says so, but the direction is not in doubt. A fleet that was a few per cent electric five years ago is now a quarter electric at the point of sale, and the fleet buyers who account for most new registrations are the people who keep mileage logs.",[12,1547,1548],{},"For a log, the consequence is plain: a growing share of business miles are driven on electricity, and a figure costed at 145p a litre and 45 mpg is simply wrong for them.",[24,1550,1552],{"id":1551},"the-network-121000-chargers-and-climbing","The network: 121,000 chargers and climbing",[12,1554,1555],{},"Zapmap counted 121,171 public chargers at the end of June 2026, with 13,996 of them ultra-rapid at 150 kW or more. Ultra-rapid is the fastest-growing band, which matters for the next number.",[24,1557,1559],{"id":1558},"what-a-kwh-costs-three-prices","What a kWh costs: three prices",[12,1561,1562],{},"Zapmap's price index for September 2026 puts the weighted average pay-as-you-go price at 54p per kWh on standard public chargers and 79p on rapid and ultra-rapid ones. Ofgem's price cap for October to December 2026 puts a home unit at 26.32p. An off-peak EV tariff charges a fraction of that overnight; the rate is on your tariff page.",[12,1564,1565,1566,22],{},"A car returning 3.5 miles per kWh therefore costs about 7.5p a mile charged at home on the cap rate, 15.4p on a standard public charger and 22.6p on a rapid one. A petrol car at 45 mpg and 145p a litre costs about 14.6p. The electric car is cheaper than petrol, or dearer, depending on where it was plugged in. The full working is in ",[216,1567,1187],{"href":1186},[12,1569,1570],{},"This is the fact the whole feature is built around. Fuel has one price. Electricity has three, and which one your car runs on changes from week to week.",[24,1572,1574],{"id":1573},"what-that-means-for-a-log","What that means for a log",[12,1576,1577],{},"A fuel log has two moving parts: a price and an economy figure, both learned from fill-ups. An electric log needs the same two, but each is harder.",[12,1579,1580],{},"The price is three prices, so Milometry keeps a tariff book: home, home off-peak with its hours, work and public. A charge is logged with where it happened and prices itself from the kWh. Journeys are costed at your cheapest home rate, which is what the car usually runs on, and a public rapid charge is counted in what you spent without becoming the rate a year of driving is costed at.",[12,1582,1583],{},"The economy figure is harder because most owners never charge to full, and \"between two full tanks\" was the whole method for petrol. So a charge can record the battery percentage before and after, and with the battery size known, any two consecutive charges with odometer readings measure efficiency from the drop between them. Winter will show up in that figure within a few weeks, as it should: cold batteries and cabin heating can cut 3.5 miles per kWh towards 2.5, and every cost per mile rises with it.",[12,1585,1586],{},"Both of those feed the rest of the app the way fuel always has: the live figure on the Track tab, each trip's cost, the calculator, Insights, the PDF and the CSV.",[24,1588,1590],{"id":1589},"the-claim-is-the-same-the-cost-is-not","The claim is the same, the cost is not",[12,1592,1593],{},"HMRC's approved mileage rate does not depend on what the car runs on. An electric car on business earns 55p a mile for the first 10,000 miles, the same as a petrol one. What changes is the gap between that and what the mile cost you, which at home on an off-peak tariff is most of the 55p. That gap is worth knowing precisely, and it is the number a log that measures its own efficiency can give you.",[24,1595,1597],{"id":1596},"co","CO₂",[12,1599,1600],{},"An electric car has no tailpipe, but the kWh came from somewhere. The UK Government's 2025 conversion factors put grid electricity at about 0.177 kg of CO₂e per kWh, so the 3.5 miles per kWh car emits about 50 g a mile at the grid average, against roughly 230 g for the 45 mpg petrol car. Milometry counts electricity at that generation rate rather than reporting zero, and says so.",[12,1602,1603],{},"Figures above are estimates to help you keep a record, not tax advice. Market figures are for the UK.",[24,1605,210],{"id":209},[162,1607,1608,1616,1624,1630,1635,1640],{},[35,1609,1610,1615],{},[216,1611,1614],{"href":1612,"rel":1613},"https:\u002F\u002Fwww.smmt.co.uk\u002Frecord-electric-car-market-powers-bumper-september\u002F",[220],"Record electric car market powers bumper September",", SMMT, October 2026. September 2026 registrations by fuel type and the year-to-date share.",[35,1617,1618,1623],{},[216,1619,1622],{"href":1620,"rel":1621},"https:\u002F\u002Fwww.zapmap.com\u002Fnews\u002Fh1-2026-uk-ev-charging-infrastructure-statistics",[220],"UK EV charging statistics, H1 2026",", Zapmap. The network at the end of June 2026 by power band.",[35,1625,1626,1629],{},[216,1627,1480],{"href":1478,"rel":1628},[220],", Zapmap. September 2026 weighted averages for standard and rapid charging.",[35,1631,1632,1473],{},[216,1633,1472],{"href":1470,"rel":1634},[220],[35,1636,1637,1497],{},[216,1638,1496],{"href":1494,"rel":1639},[220],[35,1641,1642,1645],{},[216,1643,1216],{"href":1214,"rel":1644},[220],", GOV.UK. The approved mileage rate, which is the same for electric cars.",{"title":248,"searchDepth":249,"depth":249,"links":1647},[1648,1649,1650,1651,1652,1653,1654],{"id":1538,"depth":249,"text":1539},{"id":1551,"depth":249,"text":1552},{"id":1558,"depth":249,"text":1559},{"id":1573,"depth":249,"text":1574},{"id":1589,"depth":249,"text":1590},{"id":1596,"depth":249,"text":1597},{"id":209,"depth":249,"text":210},"2026-10-10","More than one new car in four is now electric, the public network has passed 120,000 chargers, and a kWh costs anything from a few pence to 79p. Here are the figures, and what they mean for keeping a mileage log.","The fuel and charging screen in Milometry",{},[],{"title":1530,"description":1656},"blog\u002Felectric-cars-2026-by-the-numbers",[1248,1525,1663],"statistics","n4MRFg7wdJYzktTOXfaDefYAlYjDjIDjffUAkaC0vSY",{"id":1666,"title":1667,"author":7,"body":1668,"category":258,"date":1912,"description":1913,"draft":261,"extension":262,"image":1914,"imageAlt":1915,"imageCredit":1916,"imageCreditUrl":1917,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":1918,"navigation":267,"path":1919,"ratesFor":269,"readTime":455,"reviewed":1912,"reviewedAgainst":1920,"seo":1923,"seoTitle":1924,"stem":1925,"tags":1926,"updated":1912,"__hash__":1928},"blog\u002Fblog\u002Faustria-amtliches-kilometergeld.md","Austria pays 50 cents a kilometre, and it pays for the passengers too",{"type":9,"value":1669,"toc":1903},[1670,1681,1684,1688,1695,1698,1701,1705,1708,1734,1737,1741,1748,1756,1760,1771,1774,1777,1781,1784,1787,1790,1792,1873,1878,1880],[12,1671,1672,1673,1676,1677,1680],{},"Austria's official business mileage rate, the ",[19,1674,1675],{},"amtliches Kilometergeld",", is ",[19,1678,1679],{},"50 cents a kilometre"," for a car. It has been since 1 January 2025, when it rose from 42 cents, and the Bundesministerium für Finanzen (BMF) sets it in the Kilometergeldverordnung rather than in a yearly announcement.",[12,1682,1683],{},"That makes it one of the higher per kilometre figures among the systems Milometry covers. Germany pays 30 cents for a business kilometre. The UK's 55p a mile works out at roughly 34p a kilometre. Austria's rate is not just a number, though: the way it is structured is what sets it apart.",[24,1685,1687],{"id":1686},"one-band-then-a-ceiling","One band, then a ceiling",[12,1689,1690,1691,1694],{},"There is no first band and second band as in Britain. Every business kilometre in a car is worth the same 50 cents, up to ",[19,1692,1693],{},"30,000 kilometres in a calendar year",". That is the most an employer can pay at the official rate free of tax in one year.",[12,1696,1697],{},"The UK does it the other way round. The approved rate drops from 55p to 25p after the first 10,000 business miles in a tax year, but there is no ceiling: the 25p keeps running. Austria pays the full rate for longer, then stops.",[12,1699,1700],{},"The year is the calendar year, as in Germany, not the UK tax year that starts on 6 April. A record kept for one system has to be totalled differently for the other.",[24,1702,1704],{"id":1703},"what-the-50-cents-has-to-cover","What the 50 cents has to cover",[12,1706,1707],{},"The BMF is explicit that the Kilometergeld is meant to cover the whole cost of using your own car, not just the fuel. Its list includes:",[162,1709,1710,1713,1716,1719,1722,1725,1728,1731],{},[35,1711,1712],{},"depreciation and loss of value",[35,1714,1715],{},"fuel and oil",[35,1717,1718],{},"servicing and repairs from normal use",[35,1720,1721],{},"extras such as winter tyres and snow chains",[35,1723,1724],{},"parking, tolls and the motorway vignette",[35,1726,1727],{},"every kind of insurance, including comprehensive cover",[35,1729,1730],{},"motoring club membership",[35,1732,1733],{},"finance and leasing costs",[12,1735,1736],{},"Parking, tolls and the vignette are the ones worth noticing. They are costs of the journey rather than of owning the car, and plenty of systems treat them separately. In Austria they are deemed to be inside the 50 cents.",[24,1738,1740],{"id":1739},"passengers-earn-their-own-rate","Passengers earn their own rate",[12,1742,1743,1744,1747],{},"Austria pays a supplement of ",[19,1745,1746],{},"15 cents a kilometre for each passenger"," carried on a business journey. That rose from 5 cents at the start of 2025, so it trebled overnight.",[12,1749,1750,1751,1755],{},"Britain has a passenger payment too, but it is 5p a mile, it only covers fellow employees travelling for work, and it is optional for the employer. We have written about how unusual the British version is in ",[216,1752,1754],{"href":1753},"\u002Fblog\u002Fpassenger-rate-british-peculiarity","the passenger rate, a British peculiarity",". Austria's is three times the size and sits in the same regulation as the main rate.",[24,1757,1759],{"id":1758},"the-two-wheeled-u-turn","The two wheeled U-turn",[12,1761,1762,1763,1766,1767,1770],{},"The most unusual part of the recent history is what happened to motorcycles and bicycles. From 1 January 2025 both went up to the same 50 cents as a car. From ",[19,1764,1765],{},"1 July 2025"," both came back down to ",[19,1768,1769],{},"25 cents a kilometre",". Before 2025 they had been 24 cents and 38 cents respectively.",[12,1772,1773],{},"So for the first half of 2025 a business kilometre on a bicycle was worth as much as one in a car, and anyone checking a 2025 claim needs to know which side of 30 June each journey fell. It is a good example of why a log needs dates, not just totals.",[12,1775,1776],{},"The UK, by comparison, has one approved rate for each all year: 20p a mile for a bicycle and 24p a mile for a motorcycle.",[24,1778,1780],{"id":1779},"what-the-record-needs-to-show","What the record needs to show",[12,1782,1783],{},"The BMF sets out the conditions for paying the rate tax free. There must be a genuine business trip (a Dienstreise), the employee must be paying to run the vehicle themselves, and the business kilometres must be proved, by a Fahrtenbuch (a logbook) or other documents.",[12,1785,1786],{},"There is one trade-off to note. An employee who takes the official rate cannot also claim their higher actual costs on top. If the real cost of running the car is higher and can be shown, for example from a Fahrtenbuch, the difference can be claimed through the annual Arbeitnehmerveranlagung instead.",[12,1788,1789],{},"Commuting is a separate matter. Austria handles the journey to work through the Pendlerpauschale, a commuter allowance with its own rules, and it is not the same thing as the Kilometergeld.",[24,1791,391],{"id":390},[71,1793,1794,1806],{},[74,1795,1796],{},[77,1797,1798,1800,1803],{},[80,1799],{},[80,1801,1802],{},"Austria",[80,1804,1805],{},"UK",[87,1807,1808,1819,1830,1840,1851,1862],{},[77,1809,1810,1813,1816],{},[92,1811,1812],{},"Car rate",[92,1814,1815],{},"50 cents a km",[92,1817,1818],{},"55p a mile, then 25p",[77,1820,1821,1824,1827],{},[92,1822,1823],{},"Band change",[92,1825,1826],{},"None",[92,1828,1829],{},"After 10,000 miles",[77,1831,1832,1835,1838],{},[92,1833,1834],{},"Annual ceiling",[92,1836,1837],{},"30,000 km",[92,1839,1826],{},[77,1841,1842,1845,1848],{},[92,1843,1844],{},"Passenger",[92,1846,1847],{},"15 cents a km each",[92,1849,1850],{},"5p a mile, employees only",[77,1852,1853,1856,1859],{},[92,1854,1855],{},"Bicycle",[92,1857,1858],{},"25 cents a km",[92,1860,1861],{},"20p a mile",[77,1863,1864,1867,1870],{},[92,1865,1866],{},"Year",[92,1868,1869],{},"Calendar year",[92,1871,1872],{},"6 April to 5 April",[12,1874,1875],{},[723,1876,1877],{},"General information for drivers in Austria and the UK, not legal or tax advice. Rates change: check the current figure with the authority you are filing under.",[24,1879,210],{"id":209},[162,1881,1882,1889,1896],{},[35,1883,1884],{},[216,1885,1888],{"href":1886,"rel":1887},"https:\u002F\u002Fwww.bmf.gv.at\u002Fthemen\u002Fsteuern\u002Fkraftfahrzeuge\u002Fkilometergeld.html",[220],"Kilometergeld (Bundesministerium für Finanzen)",[35,1890,1891],{},[216,1892,1895],{"href":1893,"rel":1894},"https:\u002F\u002Fwww.usp.gv.at\u002Fthemen\u002Fsteuern-finanzen\u002Fweitere-steuern-und-abgaben\u002Fpendlerpauschale-und-kilometergeld.html",[220],"Pendlerpauschale und Kilometergeld (Unternehmensserviceportal)",[35,1897,1898],{},[216,1899,1902],{"href":1900,"rel":1901},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fpublications\u002Frates-and-allowances-travel-mileage-and-fuel-allowances\u002Ftravel-mileage-and-fuel-rates-and-allowances",[220],"Travel, mileage and fuel rates and allowances (HMRC)",{"title":248,"searchDepth":249,"depth":249,"links":1904},[1905,1906,1907,1908,1909,1910,1911],{"id":1686,"depth":249,"text":1687},{"id":1703,"depth":249,"text":1704},{"id":1739,"depth":249,"text":1740},{"id":1758,"depth":249,"text":1759},{"id":1779,"depth":249,"text":1780},{"id":390,"depth":249,"text":391},{"id":209,"depth":249,"text":210},"2026-10-09","One flat rate for a car up to 30,000 kilometres a year, a 15 cent supplement for each person you carry, and a bicycle rate that went up and came back down within six months.","\u002Fblog\u002Faustria-amtliches-kilometergeld.jpg","A cyclist on a gravel track below limestone peaks in the Austrian Alps","Photo by TRAILSOURCE.COM","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F69742158@N00\u002F4935673520",{},"\u002Fblog\u002Faustria-amtliches-kilometergeld",[1921,1922],"at","uk-amap",{"title":1667,"description":1913},"Austria's amtliches Kilometergeld explained","blog\u002Faustria-amtliches-kilometergeld",[1927,1088,280],"austria","ffNv59PFM76ifrcR_fEoJcnWDVdKnTEc2vti1Q_Qy7A",{"id":1930,"title":1931,"author":7,"body":1932,"category":258,"date":2218,"description":2219,"draft":261,"extension":262,"image":2220,"imageAlt":2221,"imageCredit":2222,"imageCreditUrl":2223,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":2224,"navigation":267,"path":2225,"ratesFor":269,"readTime":455,"reviewed":2218,"reviewedAgainst":2226,"seo":2228,"seoTitle":2229,"stem":2230,"tags":2231,"updated":2218,"__hash__":2233},"blog\u002Fblog\u002Fbelgium-quarterly-kilometre-allowance.md","Belgium's kilometre allowance moves every quarter, and in 2026 it moved every month",{"type":9,"value":1933,"toc":2211},[1934,1945,1948,1952,1955,1961,1970,1973,1976,1980,1983,2065,2068,2072,2075,2078,2081,2085,2088,2154,2157,2160,2162,2204,2206],[12,1935,1936,1937,1940,1941,1944],{},"From ",[19,1938,1939],{},"1 October to 31 December 2026",", the Belgian federal kilometre allowance is ",[19,1942,1943],{},"0.4452 euro a kilometre",". It was set by circular 771 of 16 September 2026 and published in the Moniteur belge on 29 September. The quarter before, it was 0.4440.",[12,1946,1947],{},"A rise of 0.12 of a cent is not news on its own. What makes Belgium worth understanding is that almost no other system covered here changes its figure this often, and that two different figures are legitimately in use at the same time.",[24,1949,1951],{"id":1950},"two-systems-side-by-side","Two systems, side by side",[12,1953,1954],{},"Belgium has run two ways of setting the allowance since October 2022.",[12,1956,1957,1960],{},[19,1958,1959],{},"The quarterly system."," FOD BOSA, the federal civil service department, recalculates the amount every three months against fuel prices and publishes it by circular. This is the figure federal staff are paid for service journeys in their own car, and the one that changed on 1 October. BOSA introduced the quarterly revision in 2022 to react faster to fuel prices than the old arrangement allowed.",[12,1962,1963,1966,1967,22],{},[19,1964,1965],{},"The annual system."," A single figure for twelve months from 1 July. For 1 July 2026 to 30 June 2027 it is ",[19,1968,1969],{},"0.4761 euro a kilometre",[12,1971,1972],{},"Private employers can reimburse at either. The national social security office, the ONSS, accepts both as a fair reimbursement of the employee's costs rather than as pay, which means no social contributions on it, provided the car is not owned or financed by the employer. The ONSS also treats the figure as all inclusive: fuel, insurance and maintenance are covered by it, not claimed on top.",[12,1974,1975],{},"There is one catch. An employer who chooses the annual figure has to keep it for the whole twelve months, and can return to the quarterly one on 1 July 2027 at the earliest. It is a choice made once a year, not a quarter by quarter comparison of which figure happens to be higher.",[24,1977,1979],{"id":1978},"_2026-the-year-it-moved-monthly","2026, the year it moved monthly",[12,1981,1982],{},"The quarterly mechanism follows fuel prices, and the spring of 2026 showed what that means in practice. Instead of one figure for April to June, BOSA published one per month, each set after the event and applied backwards:",[71,1984,1985,1998],{},[74,1986,1987],{},[77,1988,1989,1992,1995],{},[80,1990,1991],{},"Period",[80,1993,1994],{},"Euro per km",[80,1996,1997],{},"Circular",[87,1999,2000,2011,2022,2033,2044,2055],{},[77,2001,2002,2005,2008],{},[92,2003,2004],{},"1 January to 31 March 2026",[92,2006,2007],{},"0.4326",[92,2009,2010],{},"762",[77,2012,2013,2016,2019],{},[92,2014,2015],{},"April 2026",[92,2017,2018],{},"0.4571",[92,2020,2021],{},"765",[77,2023,2024,2027,2030],{},[92,2025,2026],{},"May 2026",[92,2028,2029],{},"0.4841",[92,2031,2032],{},"766",[77,2034,2035,2038,2041],{},[92,2036,2037],{},"June 2026",[92,2039,2040],{},"0.5055",[92,2042,2043],{},"770",[77,2045,2046,2049,2052],{},[92,2047,2048],{},"1 July to 30 September 2026",[92,2050,2051],{},"0.4440",[92,2053,2054],{},"768",[77,2056,2057,2059,2062],{},[92,2058,1939],{},[92,2060,2061],{},"0.4452",[92,2063,2064],{},"771",[12,2066,2067],{},"Between March and June the figure rose by more than 7 cents a kilometre, then fell back by more than 6 in July. A driver doing 1,500 business kilometres a month would have seen the same work valued at about 649 euro in March and about 758 euro in June.",[24,2069,2071],{"id":2070},"why-the-date-of-the-journey-matters","Why the date of the journey matters",[12,2073,2074],{},"In most systems, the date of a business journey only decides which tax year it belongs to. In Belgium it decides the rate.",[12,2076,2077],{},"A trip on 30 September 2026 is worth 0.4440 a kilometre under the quarterly system. The same trip on 1 October is worth 0.4452. A trip in June is worth 0.5055, a figure that was not published until July. So an employer settling expenses at the end of a month, or catching up on a backlog, needs to know when each journey happened, not just how far it went.",[12,2079,2080],{},"That is the argument for a dated, journey by journey record, and it is stronger in Belgium than almost anywhere. A monthly total of kilometres is enough to apply a flat rate. It is not enough to apply a rate that changes underneath it.",[24,2082,2084],{"id":2083},"how-it-compares-with-the-uk","How it compares with the UK",[12,2086,2087],{},"At about 85p to the euro, 0.4452 euro a kilometre is roughly 61p a mile. Britain's approved rate is 55p a mile for the first 10,000 business miles in the tax year and 25p after that, for journeys from 6 April 2026.",[71,2089,2090,2101],{},[74,2091,2092],{},[77,2093,2094,2096,2099],{},[80,2095],{},[80,2097,2098],{},"Belgium (quarterly)",[80,2100,1805],{},[87,2102,2103,2113,2124,2134,2144],{},[77,2104,2105,2107,2110],{},[92,2106,937],{},[92,2108,2109],{},"0.4452 euro per km (1 October to 31 December 2026)",[92,2111,2112],{},"55p per mile, then 25p (from 6 April 2026)",[77,2114,2115,2118,2121],{},[92,2116,2117],{},"How often it changes",[92,2119,2120],{},"Every quarter, sometimes monthly",[92,2122,2123],{},"Rarely: 45p held from 2011 to 2026",[77,2125,2126,2129,2131],{},[92,2127,2128],{},"Threshold",[92,2130,1826],{},[92,2132,2133],{},"10,000 miles",[77,2135,2136,2139,2142],{},[92,2137,2138],{},"Alternative figure",[92,2140,2141],{},"Annual, 0.4761 euro per km to 30 June 2027",[92,2143,1826],{},[77,2145,2146,2149,2152],{},[92,2147,2148],{},"Who sets it",[92,2150,2151],{},"FOD BOSA, by circular",[92,2153,1128],{},[12,2155,2156],{},"The two systems sit at opposite ends. Britain held one figure for fourteen years and pays it on a band. Belgium recalculates against the pump and pays it flat. Neither is wrong, but a Belgian figure quoted from memory is very likely to be out of date.",[12,2158,2159],{},"Milometry has a Belgian scheme built in, and because it dates every journey, the quarter each kilometre fell in is part of the record.",[24,2161,210],{"id":209},[162,2163,2164,2171,2178,2185,2192,2199],{},[35,2165,2166],{},[216,2167,2170],{"href":2168,"rel":2169},"https:\u002F\u002Fbosa.belgium.be\u002Fnl\u002Fthemas\u002Fwerken-bij-de-overheid\u002Fverloning-en-voordelen\u002Ftoelagen-en-vergoedingen\u002Fvergoeding-voor-0",[220],"Vergoeding voor reiskosten (BOSA), the full table of amounts with the circular for each",[35,2172,2173],{},[216,2174,2177],{"href":2175,"rel":2176},"https:\u002F\u002Fbosa.belgium.be\u002Fnl\u002Fregulations\u002Fomzendbrief-nr-771-van-16-september-2026-kilometervergoeding",[220],"Omzendbrief nr. 771 van 16 september 2026 (BOSA)",[35,2179,2180],{},[216,2181,2184],{"href":2182,"rel":2183},"https:\u002F\u002Fbosa.belgium.be\u002Fnl\u002Fregulations\u002Fomzendbrief-nr-768-van-29-juni-2026-kilometervergoeding",[220],"Omzendbrief nr. 768 van 29 juni 2026 (BOSA)",[35,2186,2187],{},[216,2188,2191],{"href":2189,"rel":2190},"https:\u002F\u002Fbosa.belgium.be\u002Ffr\u002Fnews\u002Findemnite-kilometrique-augmentation-et-revision-trimestrielle",[220],"Indemnité kilométrique: augmentation et révision trimestrielle (BOSA, 2022)",[35,2193,2194],{},[216,2195,2198],{"href":2196,"rel":2197},"https:\u002F\u002Fwww.socialsecurity.be\u002Femployer\u002Finstructions\u002Fdmfa\u002Ffr\u002Flatest\u002Finstructions\u002Fsalary\u002Fparticularcases\u002Fexpensesreimbursement.html",[220],"Instructions administratives ONSS: remboursement de frais propres à l'employeur",[35,2200,2201],{},[216,2202,1056],{"href":714,"rel":2203},[220],[718,2205],{},[12,2207,2208],{},[723,2209,2210],{},"General information for drivers in Belgium and the UK, not legal or tax advice. The Belgian figure changes every quarter: check the current amount with FOD BOSA, and which system your employer uses.",{"title":248,"searchDepth":249,"depth":249,"links":2212},[2213,2214,2215,2216,2217],{"id":1950,"depth":249,"text":1951},{"id":1978,"depth":249,"text":1979},{"id":2070,"depth":249,"text":2071},{"id":2083,"depth":249,"text":2084},{"id":209,"depth":249,"text":210},"2026-10-05","From 1 October 2026 the Belgian federal allowance is 0.4452 euro a kilometre. Two systems run side by side, and the date of a journey decides what it is worth.","\u002Fblog\u002Fbelgium-quarterly-kilometre-allowance.jpg","A wet city street at dusk with parked cars and traffic lights","Photo by mripp","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F56218409@N03\u002F22906980610",{},"\u002Fblog\u002Fbelgium-quarterly-kilometre-allowance",[2227,1922],"be",{"title":1931,"description":2219},"Belgium's quarterly kilometre allowance","blog\u002Fbelgium-quarterly-kilometre-allowance",[2232,1088,280],"belgium","U6gsTJbDxwVnDeZhknI0z_Q5BpbZS7P1jtmWQB-yN50",{"id":2235,"title":2236,"author":7,"body":2237,"category":258,"date":2425,"description":2426,"draft":261,"extension":262,"image":2427,"imageAlt":2428,"imageCredit":2429,"imageCreditUrl":2430,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":2431,"navigation":267,"path":998,"ratesFor":269,"readTime":455,"reviewed":2425,"reviewedAgainst":2432,"seo":2433,"seoTitle":2434,"stem":2435,"tags":2436,"updated":2425,"__hash__":2438},"blog\u002Fblog\u002Fcanada-cra-automobile-allowance-rates.md","Canada's automobile allowance rates for 2026: 73 cents and the 5,000 km step",{"type":9,"value":2238,"toc":2416},[2239,2242,2246,2249,2288,2291,2294,2298,2301,2312,2320,2323,2327,2330,2333,2337,2340,2343,2347,2350,2353,2355,2358,2365,2367,2409,2411],[12,2240,2241],{},"Canada handles business driving in a personal vehicle much as the UK does: the employer can pay a per kilometre allowance free of tax, and there is a lower rate once the distance passes a threshold. The detail that catches people out is not the rate. It is the conditions an allowance has to meet before it counts as reasonable at all.",[24,2243,2245],{"id":2244},"the-2026-limits","The 2026 limits",[12,2247,2248],{},"Each year the Department of Finance sets the limit on the tax exempt allowance an employer can deduct. For 2026, announced on 14 January 2026 and effective from 1 January:",[71,2250,2251,2264],{},[74,2252,2253],{},[77,2254,2255,2258,2261],{},[80,2256,2257],{},"Where",[80,2259,2260],{},"First 5,000 km",[80,2262,2263],{},"Each km after",[87,2265,2266,2277],{},[77,2267,2268,2271,2274],{},[92,2269,2270],{},"Provinces",[92,2272,2273],{},"73 cents",[92,2275,2276],{},"67 cents",[77,2278,2279,2282,2285],{},[92,2280,2281],{},"Yukon, Northwest Territories, Nunavut",[92,2283,2284],{},"77 cents",[92,2286,2287],{},"71 cents",[12,2289,2290],{},"Both are one cent up on 2025. The step happens at 5,000 kilometres in the calendar year, so a provincial employee who drives 8,000 business kilometres would be looking at 5,000 at 73 cents ($3,650) plus 3,000 at 67 cents ($2,010), or $5,660 in total.",[12,2292,2293],{},"Strictly, these figures are the most an employer can deduct as an expense for the allowance. The Canada Revenue Agency generally treats an allowance at or below them as reasonable, which is why they work in practice as the reference rates.",[24,2295,2297],{"id":2296},"what-makes-an-allowance-non-taxable","What makes an allowance non taxable",[12,2299,2300],{},"The CRA sets out three conditions, and all three have to be met for the allowance to stay out of the employee's income:",[32,2302,2303,2306,2309],{},[35,2304,2305],{},"It is based only on business kilometres driven.",[35,2307,2308],{},"The per kilometre rate is reasonable.",[35,2310,2311],{},"The employer has not also reimbursed the employee for expenses relating to the same use of the vehicle.",[12,2313,2314,2315,2319],{},"The first condition is the one that sinks most car allowances. A flat amount, say $600 a month whatever the driving, is not based on kilometres, so it is taxable as employment income. The UK reaches the same answer by a different route: a ",[216,2316,2318],{"href":2317},"\u002Fblog\u002Fcar-allowance-is-not-mileage","car allowance is not mileage"," there either.",[12,2321,2322],{},"The third condition matters when an employer tries to combine two methods. A per kilometre allowance plus a monthly flat top up for the same vehicle is treated as one allowance, and because part of it is not distance based, the whole amount becomes taxable. The CRA does allow separate reimbursement of supplementary business insurance, tolls and ferry charges, provided the per kilometre rate was set without them in mind.",[24,2324,2326],{"id":2325},"when-the-employer-pays-nothing-or-too-little","When the employer pays nothing, or too little",[12,2328,2329],{},"An employee who normally has to work away from the employer's premises, and has to pay their own vehicle costs under their contract, can deduct those costs on their own return if they did not receive a non-taxable allowance. They need a Form T2200 completed by the employer, and the claim goes through Form T777 on actual costs in proportion to business use, not at the 73 cent rate.",[12,2331,2332],{},"If the employer does pay a non-taxable allowance but it falls short of the real cost, the employee can choose to include the allowance in income and claim actual expenses instead, provided they can show the expenses exceed it. Either way there is no Canadian equivalent of a simple per kilometre claim for the employee, which is a real difference from the UK's Mileage Allowance Relief.",[24,2334,2336],{"id":2335},"the-self-employed-use-actual-costs","The self employed use actual costs",[12,2338,2339],{},"Self employed people in Canada do not get a flat per kilometre rate either. The CRA's approach is to add up actual running costs (fuel, insurance, licence and registration, maintenance, interest, leasing and, for an electric vehicle, electricity) and deduct the business share. Its own example: 27,000 business kilometres out of 30,000 in total, on $7,000 of expenses, gives a $6,300 deduction. Capital cost allowance on the vehicle is claimed separately.",[12,2341,2342],{},"Driving between home and a regular place of business is personal, as it is in the UK and Australia.",[24,2344,2346],{"id":2345},"what-the-logbook-has-to-show","What the logbook has to show",[12,2348,2349],{},"Whichever route applies, the CRA expects a record of each business trip with the date, destination, purpose and kilometres driven, plus the odometer reading at the start and end of the year.",[12,2351,2352],{},"There is one concession worth knowing. Once you have kept a full logbook for a year (the base year), you can keep a three month sample logbook in later years and use it to estimate business use for the whole year, as long as the result stays within 10% of the base year. If it moves by more than that, the sample only covers the three months it was kept, and the rest of the year needs a proper record. In practice that rewards anyone whose driving pattern is steady and penalises anyone whose role has changed.",[24,2354,2084],{"id":2083},[12,2356,2357],{},"The shape is similar. HMRC's approved mileage rate is 55p a mile for the first 10,000 business miles in the tax year and 25p a mile after that, since 6 April 2026. The UK threshold is far higher (10,000 miles is about 16,000 kilometres, against Canada's 5,000) and the UK drop is steeper. The bigger difference is who can use the rate: in the UK an employee who is underpaid, and a self employed person using simplified expenses, can both claim at the flat rate. In Canada the flat figure is really an employer's tool, and everyone else works from actual costs and a logbook.",[12,2359,2360,2361,1000,2363,22],{},"For more countries side by side, see ",[216,2362,994],{"href":993},[216,2364,1004],{"href":1003},[24,2366,210],{"id":209},[162,2368,2369,2376,2383,2390,2397,2404],{},[35,2370,2371],{},[216,2372,2375],{"href":2373,"rel":2374},"https:\u002F\u002Fwww.canada.ca\u002Fen\u002Fdepartment-finance\u002Fnews\u002F2026\u002F01\u002Fgovernment-announces-the-2026-automobile-deduction-limits-and-expense-benefit-rates-for-businesses.html",[220],"Government announces the 2026 automobile deduction limits and expense benefit rates for businesses (Department of Finance Canada)",[35,2377,2378],{},[216,2379,2382],{"href":2380,"rel":2381},"https:\u002F\u002Fwww.canada.ca\u002Fen\u002Frevenue-agency\u002Fservices\u002Ftax\u002Fbusinesses\u002Ftopics\u002Fpayroll\u002Fbenefits-allowances\u002Fautomobile\u002Fautomobile-motor-vehicle-allowances.html",[220],"Automobile and motor vehicle allowances (CRA)",[35,2384,2385],{},[216,2386,2389],{"href":2387,"rel":2388},"https:\u002F\u002Fwww.canada.ca\u002Fen\u002Frevenue-agency\u002Fservices\u002Fforms-publications\u002Fpublications\u002Ft4044\u002Femployment-expenses.html",[220],"Employment Expenses, guide T4044 (CRA)",[35,2391,2392],{},[216,2393,2396],{"href":2394,"rel":2395},"https:\u002F\u002Fwww.canada.ca\u002Fen\u002Frevenue-agency\u002Fservices\u002Ftax\u002Fbusinesses\u002Fsmall-businesses-self-employed-income\u002Fbusiness-income-tax-reporting\u002Fbusiness-expenses\u002Fmotor-vehicle-expenses.html",[220],"Motor vehicle expenses for the self employed (CRA)",[35,2398,2399],{},[216,2400,2403],{"href":2401,"rel":2402},"https:\u002F\u002Fwww.canada.ca\u002Fen\u002Frevenue-agency\u002Fservices\u002Ftax\u002Fbusinesses\u002Ftopics\u002Fsole-proprietorships-partnerships\u002Fbusiness-expenses\u002Fmotor-vehicle-expenses\u002Fmotor-vehicle-records.html",[220],"Motor vehicle records (CRA)",[35,2405,2406],{},[216,2407,1056],{"href":714,"rel":2408},[220],[718,2410],{},[12,2412,2413],{},[723,2414,2415],{},"General information, not legal or tax advice. Canadian vehicle expense rules have conditions this article does not cover: check the CRA guidance or take advice on your own situation.",{"title":248,"searchDepth":249,"depth":249,"links":2417},[2418,2419,2420,2421,2422,2423,2424],{"id":2244,"depth":249,"text":2245},{"id":2296,"depth":249,"text":2297},{"id":2325,"depth":249,"text":2326},{"id":2335,"depth":249,"text":2336},{"id":2345,"depth":249,"text":2346},{"id":2083,"depth":249,"text":2084},{"id":209,"depth":249,"text":210},"2026-10-02","What a reasonable per kilometre allowance is in Canada, the 2026 limits of 73 and 67 cents, why a flat car allowance is taxable, and what the CRA expects in a logbook.","\u002Fblog\u002Fcanada-cra-automobile-allowance-rates.jpg","Cars queuing in slow traffic on a multi-lane highway","Photo by MSVG","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F13907834@N00\u002F4841142238",{},[],{"title":2236,"description":2426},"Canada's CRA automobile allowance rates 2026","blog\u002Fcanada-cra-automobile-allowance-rates",[2437,1088,280],"canada","gwRyqsT09JYM39B6oMXV6juuPCYHrtqPiGahFYCrj_4",{"id":2440,"title":2441,"author":2442,"body":2443,"category":444,"date":2556,"description":2557,"draft":261,"extension":262,"image":2558,"imageAlt":2559,"imageCredit":2560,"imageCreditUrl":2561,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":2564,"navigation":267,"path":2565,"ratesFor":265,"readTime":2566,"reviewed":265,"reviewedAgainst":2567,"seo":2568,"seoTitle":265,"stem":2569,"tags":2570,"updated":265,"__hash__":2573},"blog\u002Fblog\u002Fpay-per-mile-road-pricing-worldwide.md","Pay per mile: how the world is starting to tax distance, not fuel","The Milometry Team",{"type":9,"value":2444,"toc":2548},[2445,2448,2451,2454,2458,2461,2464,2467,2471,2474,2477,2480,2484,2487,2490,2494,2497,2500,2504,2507,2510,2513,2516,2518],[12,2446,2447],{},"For a century the deal was simple. Governments taxed the fuel you bought, and because a heavier car on a longer journey burned more of it, the tax roughly tracked how much you used the roads. Nobody had to watch you drive. The pump did the metering.",[12,2449,2450],{},"Electrification breaks that deal. A car that burns no petrol pays no fuel duty, and a very efficient one pays little, yet both still wear the tarmac, sit in the same jams and need the same bridges maintained. As fleets electrify, the money that builds and repairs roads drains away while the traffic stays exactly where it was. Fuel duty is one of the larger single revenue lines most treasuries have, and it shrinks with every litre not burned.",[12,2452,2453],{},"The response, in a growing number of countries, is to stop taxing the fuel and start taxing the distance. Charge by the kilometre, or by the mile, and it no longer matters what is under the bonnet. Here is where that has already happened, and what it looks like in practice.",[24,2455,2457],{"id":2456},"new-zealand-electric-cars-join-a-system-that-always-charged-by-distance","New Zealand: electric cars join a system that always charged by distance",[12,2459,2460],{},"New Zealand is the clearest case, because it never relied on fuel duty alone. Diesel vehicles there have paid Road User Charges for decades, buying distance in advance and displaying a licence for the kilometres they have paid for. Petrol is taxed at the pump, but diesel, which powers most of the heavy fleet, is charged by how far it goes.",[12,2462,2463],{},"Electric cars were kept out of that system while the government wanted to encourage them. That exemption ended on 1 April 2024. Since then, light electric vehicles under 3.5 tonnes pay Road User Charges at the same rate as a light diesel, NZ$76 per 1,000 kilometres, bought in blocks ahead of travel. The logic was openly about fairness and funding: once electric cars passed a couple of per cent of the fleet, letting them use the roads for nothing was costing too much and asking petrol and diesel drivers to carry them.",[12,2465,2466],{},"It is a blunt system, based on odometer readings rather than tracking, and that is part of why it works. There is no map of where you went, only how far.",[24,2468,2470],{"id":2469},"iceland-the-first-country-to-charge-every-vehicle-by-the-kilometre","Iceland: the first country to charge every vehicle by the kilometre",[12,2472,2473],{},"Iceland has gone further than almost anyone. It began the same way, with a per-kilometre fee for electric and plug-in hybrid vehicles in early 2024, on the grounds that those cars paid little or no fuel tax. Then it did the thing most governments only talk about. From 1 January 2026, after the change was approved by the Althingi in December 2025, the kilometre fee applies to every vehicle on the road, whatever it runs on.",[12,2475,2476],{},"Petrol, diesel, hybrid or electric, the charge is the same for a car of the same weight. For a passenger car up to 3.5 tonnes the rate is ISK 6.95 per kilometre, a little under six pence, rising in weight bands to far more for the heaviest lorries. Owners report their odometer and pay monthly. Fuel is being untaxed as the distance charge comes in, so the state is swapping one base for another rather than simply adding a charge on top.",[12,2478,2479],{},"That makes Iceland one of the first places in the world to run a national, fuel-neutral, pay-per-distance system across the whole fleet. It is a working answer to the question every other country is still circling: what replaces fuel duty when the fuel is gone.",[24,2481,2483],{"id":2482},"the-united-states-a-decade-of-quiet-trials","The United States: a decade of quiet trials",[12,2485,2486],{},"The United States has been experimenting longest and committing least. Oregon, the state that invented the fuel tax in 1919, launched OReGO on 1 July 2015, the first operational pay-per-mile programme in the country. Drivers volunteer, report their mileage, and pay a road usage charge of two cents a mile instead of the state fuel tax, with the base vehicle registration on top.",[12,2488,2489],{},"Ten years on it is still voluntary and still small, which tells you how hard the politics are even when the engineering is solved. What has changed is the direction of travel. From 2027 Oregon begins steering electric vehicle owners towards a choice at renewal: a flat fee, or pay by the mile. Other states have run their own pilots, and the federal government has funded more, because every state that leans on fuel tax faces the same slow erosion. The American pattern is a long trial becoming, cautiously, a default.",[24,2491,2493],{"id":2492},"the-united-kingdom-watching-not-moving","The United Kingdom: watching, not moving",[12,2495,2496],{},"The UK has no national road pricing scheme, and no current plan to introduce one. What it has is the same pressure everyone else is feeling. Electric cars started paying Vehicle Excise Duty from April 2025, closing the most obvious gap, but Vehicle Excise Duty is a flat annual charge that has nothing to do with distance, so it does not restore the link between using the roads and paying for them.",[12,2498,2499],{},"Britain has been here before in spirit. It barely tolls its roads, it abandoned a national road pricing plan in the 2000s after a public backlash, and the subject is politically radioactive in a way that a fuel tax, hidden in the pump price, never was. Yet the arithmetic does not care about the politics. As the fleet electrifies through the late 2020s, the fuel duty line keeps falling, and a distance charge is the obvious thing it is replaced with. The question is when, not whether.",[24,2501,2503],{"id":2502},"the-technology-and-the-catch","The technology, and the catch",[12,2505,2506],{},"Two models are emerging, and the difference matters. The simple one is odometer-based: you report how far you have driven, and you pay for it. New Zealand and Iceland work this way. It is cheap, it is fuel-neutral, and it reveals nothing about where you went. The sophisticated one uses GPS or telematics to meter distance automatically, which can charge different rates on different roads or at different times, but which also means something, somewhere, knows your movements. Every scheme that has reached for the second model has run straight into privacy objections, and most have retreated to the first.",[12,2508,2509],{},"Whichever model wins, the common thread is that distance becomes the thing you are billed for. That puts a quiet premium on knowing your own numbers. When the tax was in the fuel, your mileage was the pump's business. When the tax is the mileage, it becomes yours: the figure you report, the one you can be charged on, and the one worth being able to stand behind. A driver who already keeps an accurate, automatic record of every trip is simply ready for a world that has started to ask how far, rather than how much.",[12,2511,2512],{},"None of these systems is finished. Rates change, exemptions shift, and the UK may stay on the fence for years. But the direction is set in enough places now to call it a trend rather than an experiment. The century of taxing the fuel is ending. The century of taxing the distance has quietly begun.",[12,2514,2515],{},"General information, not legal or tax advice.",[24,2517,210],{"id":209},[162,2519,2520,2527,2534,2541],{},[35,2521,2522],{},[216,2523,2526],{"href":2524,"rel":2525},"https:\u002F\u002Fwww.nzta.govt.nz\u002Fvehicles\u002Froad-user-charges\u002F",[220],"Road User Charges, Waka Kotahi NZ Transport Agency",[35,2528,2529],{},[216,2530,2533],{"href":2531,"rel":2532},"https:\u002F\u002Fisland.is\u002Fen\u002Fkilometer-fee",[220],"Kilometer fee on vehicles, Government of Iceland",[35,2535,2536],{},[216,2537,2540],{"href":2538,"rel":2539},"https:\u002F\u002Fwww.oregon.gov\u002Fodot\u002Fprograms\u002Fpages\u002Forego.aspx",[220],"OReGO: Oregon's Road Usage Charge Program, Oregon Department of Transportation",[35,2542,2543],{},[216,2544,2547],{"href":2545,"rel":2546},"https:\u002F\u002Fwww.gov.uk\u002Fvehicle-tax-rate-tables",[220],"Vehicle tax rate tables, GOV.UK",{"title":248,"searchDepth":249,"depth":249,"links":2549},[2550,2551,2552,2553,2554,2555],{"id":2456,"depth":249,"text":2457},{"id":2469,"depth":249,"text":2470},{"id":2482,"depth":249,"text":2483},{"id":2492,"depth":249,"text":2493},{"id":2502,"depth":249,"text":2503},{"id":209,"depth":249,"text":210},"2026-10-01","Fuel duty shrinks every time a car goes electric, so governments are moving to charge by the kilometre instead. New Zealand, Iceland and Oregon are already doing it, and the UK is watching.","\u002Fblog\u002Fpay-per-mile-road-pricing-worldwide.jpg","A motorway gantry spanning several lanes of traffic","Photo by David Dixon","https:\u002F\u002Fwww.geograph.org.uk\u002Fphoto\u002F3313157","CC BY-SA 2.0","https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-sa\u002F2.0\u002F",{},"\u002Fblog\u002Fpay-per-mile-road-pricing-worldwide",6,[],{"title":2441,"description":2557},"blog\u002Fpay-per-mile-road-pricing-worldwide",[2571,1088,1248,2572],"road pricing","policy","IU5DYiy9_oZPpEj_NWIK6pwUflXTc6wYyUVZH8tysnE",{"id":2575,"title":2576,"author":7,"body":2577,"category":1233,"date":2671,"description":2672,"draft":261,"extension":262,"image":2673,"imageAlt":2674,"imageCredit":2675,"imageCreditUrl":2676,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":2677,"navigation":267,"path":2678,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":2679,"seo":2680,"seoTitle":265,"stem":2681,"tags":2682,"updated":2671,"__hash__":2685},"blog\u002Fblog\u002Fmilometry-featured-on-itechguides.md","Milometry has been reviewed by iTechGuides",{"type":9,"value":2578,"toc":2665},[2579,2582,2589,2600,2604,2607,2618,2621,2625,2628,2648,2652,2655,2657],[12,2580,2581],{},"A small piece of news. Milometry has been reviewed by the editors at iTechGuides, a software directory that researches tools from their official sources and scores them on a rubric, and it now has a page in their mileage tracking software directory.",[12,2583,2584,2585,2588],{},"They gave it an editor score of ",[19,2586,2587],{},"8 out of 10",". On the day they checked the facts, 20 September 2026, it was listed at number 12 of the 42 mileage trackers in that directory. It is a review, not an award, and the position is theirs rather than a ranking we can vouch for: iTechGuides sells top places in its directories and offers paid reviews (labelled as paid), while its editorial policy says scores and verdicts are never for sale. This is their standard editorial listing, and they chose to review Milometry themselves: we did not ask for it, and we did not pay or give them anything for the review, the score or the position.",[12,2590,2593],{"className":2591},[2592],"post-badge",[216,2594,2599],{"href":2595,"target":2596,"rel":2597},"https:\u002F\u002Fwww.itechguides.com\u002Fproducts\u002Fmilometry\u002F","_blank",[2598],"noopener","Read the review on iTechGuides",[24,2601,2603],{"id":2602},"what-they-picked-out","What they picked out",[12,2605,2606],{},"Three things, and they are the three things the app is built around:",[162,2608,2609,2612,2615],{},[35,2610,2611],{},"Automatic and manual trip recording, with business and personal sorting",[35,2613,2614],{},"Fuel, running costs, parking, tolls and receipts, with the car's real economy",[35,2616,2617],{},"Statements and records exported as PDF or CSV",[12,2619,2620],{},"Their verdict called it a good fit for drivers who want detailed vehicle costs in a phone-first workflow, and who care more about automatic capture, reimbursement rates and clean reports than about a broad platform footprint. That is a fair description of who we made it for.",[24,2622,2624],{"id":2623},"where-they-said-it-does-not-win","Where they said it does not win",[12,2626,2627],{},"The review is honest about the other side too, and we would rather own those points than talk around them.",[162,2629,2630,2636,2642],{},[35,2631,2632,2635],{},[19,2633,2634],{},"No free plan."," True. Milometry is one payment, £9.99 in the UK, and there is no free tier and no subscription. We think a mileage log is worth a one-off price, and we would rather charge it once than rent the app to you by the month.",[35,2637,2638,2641],{},[19,2639,2640],{},"Phones, not desktops."," True. The app runs on iOS and Android, because the phone is what is in the car. The export screen exists so that the records can go wherever they need to go from there.",[35,2643,2644,2647],{},[19,2645,2646],{},"On-device storage makes exports important."," Also true, and it is the point. Your log stays on your phone unless you send it somewhere yourself, so sharing means exporting. That trade is deliberate, and it is the reason there is no account.",[24,2649,2651],{"id":2650},"why-we-are-mentioning-it","Why we are mentioning it",[12,2653,2654],{},"Because we are a small team, the app is new, and an independent look at it that lands where we hoped it would is worth a short post. If you have used Milometry and want to say what worked and what did not, their page takes reader reviews, read by an editor before they appear.",[24,2656,210],{"id":209},[162,2658,2659],{},[35,2660,2661],{},[216,2662,2664],{"href":2595,"rel":2663},[220],"Milometry on iTechGuides (Mileage Tracking Software)",{"title":248,"searchDepth":249,"depth":249,"links":2666},[2667,2668,2669,2670],{"id":2602,"depth":249,"text":2603},{"id":2623,"depth":249,"text":2624},{"id":2650,"depth":249,"text":2651},{"id":209,"depth":249,"text":210},"2026-09-27","An independent editorial team scored Milometry 8 out of 10 and listed it in their mileage tracking directory. What they said, including where it does not win.","\u002Fblog\u002Fmilometry-featured-on-itechguides.jpg","A driver giving a thumbs up from the window of a classic car","Photo by Riebart","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F39911851@N05\u002F5913505621",{},"\u002Fblog\u002Fmilometry-featured-on-itechguides",[],{"title":2576,"description":2672},"blog\u002Fmilometry-featured-on-itechguides",[1246,2683,2684],"news","review","PwaMPgdOgJ2yaA2aewJfOyJx_ViUpwabFbe-Ln6h160",{"id":2687,"title":2688,"author":7,"body":2689,"category":258,"date":2957,"description":2958,"draft":261,"extension":262,"image":2959,"imageAlt":2960,"imageCredit":2961,"imageCreditUrl":2962,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":2963,"navigation":267,"path":2964,"ratesFor":265,"readTime":270,"reviewed":265,"reviewedAgainst":2965,"seo":2966,"seoTitle":265,"stem":2967,"tags":2968,"updated":2671,"__hash__":2972},"blog\u002Fblog\u002Fdriving-to-the-airport-for-work.md","Driving to the airport for a work trip: what you can claim",{"type":9,"value":2690,"toc":2947},[2691,2694,2698,2705,2708,2723,2769,2773,2776,2779,2783,2786,2789,2792,2796,2799,2803,2806,2809,2813,2816,2819,2823,2826,2888,2891,2893,2930,2940,2942],[12,2692,2693],{},"A work trip that involves a flight usually starts and ends with a drive. It is one of the most commonly forgotten claims, partly because the flight feels like the business part and the drive feels like getting to it. HMRC does not see it that way. If the trip is for work, the drive to the airport is part of the business journey, and so is the parking while you are away.",[24,2695,2697],{"id":2696},"the-drive-is-part-of-the-journey","The drive is part of the journey",[12,2699,2700,2701,2704],{},"For employees, travel to a ",[19,2702,2703],{},"temporary workplace"," is business travel, and the whole journey counts, not just the final leg. A client meeting in Dublin, a conference in Amsterdam or a site visit in Aberdeen are all temporary workplaces for most people. The drive from home to the airport is the first leg of getting there, and the drive home from the airport is the last leg of getting back.",[12,2706,2707],{},"That means both directions go in the log. The return trip is the one people forget, because it happens at the end of a long day when nobody is thinking about expenses.",[12,2709,2710,2711,2714,2715,2718,2719,2722],{},"At the current approved rate, the approved amount for a car or van is ",[19,2712,2713],{},"55p a mile"," for the first 10,000 business miles in the tax year, then ",[19,2716,2717],{},"25p",". A 60-mile drive to the airport and back is 120 miles, which is ",[19,2720,2721],{},"£66"," at 55p. Do that for a handful of trips a year and it adds up to more than most people expect.",[71,2724,2725,2736],{},[74,2726,2727],{},[77,2728,2729,2731,2733],{},[80,2730,774],{},[80,2732,954],{},[80,2734,2735],{},"Above 10,000",[87,2737,2738,2749,2759],{},[77,2739,2740,2743,2746],{},[92,2741,2742],{},"Cars and vans",[92,2744,2745],{},"55p per mile",[92,2747,2748],{},"25p per mile",[77,2750,2751,2754,2757],{},[92,2752,2753],{},"Motorcycles",[92,2755,2756],{},"24p per mile",[92,2758,2756],{},[77,2760,2761,2764,2767],{},[92,2762,2763],{},"Bicycles",[92,2765,2766],{},"20p per mile",[92,2768,2766],{},[24,2770,2772],{"id":2771},"home-or-office-which-start-point-counts","Home or office: which start point counts",[12,2774,2775],{},"If you drive straight from home to the airport, the claim runs from home. If you go into the office first and then leave for the airport, the leg from home to the office is still ordinary commuting and only the office to airport leg is business travel.",[12,2777,2778],{},"There is one trap. If the journey to the airport is substantially the same as your normal commute, for example the airport sits just beyond your usual office on the same road, HMRC can treat it as ordinary commuting. For most people the airport is in a different direction or a lot further away, so this rarely bites, but it is worth knowing the rule exists.",[24,2780,2782],{"id":2781},"parking-while-you-are-away","Parking while you are away",[12,2784,2785],{},"Airport parking for a business trip is a cost of the business journey. An employer can reimburse it tax free, and if you are self-employed you can claim it on top of the flat mileage rate, because the simplified rate covers the cost of running the car, not the cost of leaving it somewhere.",[12,2787,2788],{},"Keep the booking confirmation. Airport parking is often booked weeks in advance, paid on a personal card and then forgotten, and the confirmation email is the receipt.",[12,2790,2791],{},"The same applies to tolls on the way. A Dart Charge on the drive to Gatwick or Stansted for a business trip is a business cost. A parking fine picked up at the terminal drop-off zone is not: penalties are never an allowable expense, however work related the journey was.",[24,2793,2795],{"id":2794},"being-dropped-off","Being dropped off",[12,2797,2798],{},"If someone drops you at the airport, the arithmetic changes. Your employer's mileage rate is for journeys you make in your own vehicle, and a drop-off doubles the driving, because the car has to come back empty and then come out again to collect you. Some employers will pay for it, many will prefer you take a taxi or park, and a few have a specific policy for it. Check before you assume, and if you do claim, record who drove and why.",[24,2800,2802],{"id":2801},"the-hire-car-at-the-other-end","The hire car at the other end",[12,2804,2805],{},"Once you land, what you claim depends on who pays for the hire car. If your employer hires it, or reimburses the hire charge and the fuel as actual costs, then those actual costs are what is claimed, not a rate per mile. Keep the hire agreement and the fuel receipts, and do not also log those miles at the mileage rate, because the two claims would overlap.",[12,2807,2808],{},"If you hire a car yourself and are paid mileage for it instead, the approved rates can apply: they cover any car or van that is not a company vehicle, not only one you own. The miles you drive on either side of the flight count towards your 10,000-mile threshold, and so do hire-car miles paid at the mileage rate. Miles claimed as actual hire and fuel costs do not.",[24,2810,2812],{"id":2811},"when-the-trip-is-partly-a-holiday","When the trip is partly a holiday",[12,2814,2815],{},"Plenty of people add a few days of their own to a work trip. For employees, if the trip is mainly for business and the personal part is incidental, the travel to and from the airport generally stays claimable, and the extra personal days are your own cost.",[12,2817,2818],{},"For the self-employed, the test is stricter. Expenses have to be incurred wholly and exclusively for the business, and a trip with a genuine dual purpose, business and holiday in roughly equal measure, can lose relief altogether. If the holiday is the real reason for going, the drive to the airport is a holiday drive.",[24,2820,2822],{"id":2821},"what-to-record","What to record",[12,2824,2825],{},"The drive itself is easy to capture. The detail that makes it a claim is the purpose, and for airport runs the purpose is the trip, not the airport.",[71,2827,2828,2838],{},[74,2829,2830],{},[77,2831,2832,2835],{},[80,2833,2834],{},"Field",[80,2836,2837],{},"Example",[87,2839,2840,2848,2856,2864,2872,2880],{},[77,2841,2842,2845],{},[92,2843,2844],{},"Date",[92,2846,2847],{},"14 October 2026",[77,2849,2850,2853],{},[92,2851,2852],{},"From",[92,2854,2855],{},"Home",[77,2857,2858,2861],{},[92,2859,2860],{},"To",[92,2862,2863],{},"Manchester Airport",[77,2865,2866,2869],{},[92,2867,2868],{},"Purpose",[92,2870,2871],{},"Flight to Dublin, client workshop at Acme Ltd",[77,2873,2874,2877],{},[92,2875,2876],{},"Distance",[92,2878,2879],{},"58.2 mi",[77,2881,2882,2885],{},[92,2883,2884],{},"Parking",[92,2886,2887],{},"Seven days, booking reference kept",[12,2889,2890],{},"\"Airport\" on its own tells nobody anything. \"Flight to Dublin, client workshop\" answers the question HMRC would actually ask, and it links the drive to the rest of the trip's expenses. Milometry records the date, route and distance automatically, so the only part you add is the reason, ideally before you board, when it is still obvious.",[24,2892,210],{"id":209},[162,2894,2895,2902,2909,2916,2923],{},[35,2896,2897],{},[216,2898,2901],{"href":2899,"rel":2900},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fcollections\u002Ftax-and-national-insurance-contributions-for-employee-travel-490",[220],"490: Tax and National Insurance contributions for employee travel (HMRC)",[35,2903,2904],{},[216,2905,2908],{"href":2906,"rel":2907},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fbusiness-journeys-tax-relief-490-chapter-5",[220],"Business journeys: tax relief (490 chapter 5) (HMRC)",[35,2910,2911],{},[216,2912,2915],{"href":2913,"rel":2914},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim31240",[220],"Employment Income Manual EIM31240: approved mileage allowance payments (HMRC)",[35,2917,2918],{},[216,2919,2922],{"href":2920,"rel":2921},"https:\u002F\u002Fwww.gov.uk\u002Fexpenses-and-benefits-business-travel-mileage",[220],"Business travel mileage for employees' own vehicles (HMRC)",[35,2924,2925],{},[216,2926,2929],{"href":2927,"rel":2928},"https:\u002F\u002Fwww.gov.uk\u002Fsimpler-income-tax-simplified-expenses\u002Fvehicles",[220],"Simplified expenses if you're self-employed: vehicles (HMRC)",[12,2931,2932,2933,1000,2936,22],{},"Related reading: ",[216,2934,2935],{"href":339},"What actually counts as a business mile?",[216,2937,2939],{"href":2938},"\u002Fblog\u002Fparking-tolls-and-charges","Parking, tolls and charges: what else you can claim",[718,2941],{},[12,2943,2944],{},[723,2945,2946],{},"General information for UK drivers, not legal or tax advice. If your situation is unusual, particularly around mixed business and personal trips, take proper advice.",{"title":248,"searchDepth":249,"depth":249,"links":2948},[2949,2950,2951,2952,2953,2954,2955,2956],{"id":2696,"depth":249,"text":2697},{"id":2771,"depth":249,"text":2772},{"id":2781,"depth":249,"text":2782},{"id":2794,"depth":249,"text":2795},{"id":2801,"depth":249,"text":2802},{"id":2811,"depth":249,"text":2812},{"id":2821,"depth":249,"text":2822},{"id":209,"depth":249,"text":210},"2026-09-25","The drive to the airport, the parking while you are away and the hire car at the other end are all treated differently. Here is how each one works.","\u002Fblog\u002Fdriving-to-the-airport-for-work.jpg","Cars at the drop-off point outside Heathrow Terminal 5","Photo by Lewis Clarke","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=127296469",{},"\u002Fblog\u002Fdriving-to-the-airport-for-work",[],{"title":2688,"description":2958},"blog\u002Fdriving-to-the-airport-for-work",[464,2969,2970,2971],"business travel","airports","parking","iOkMe54Jq3cvtwrMam5apiMxFqKBlhI1gk-4nO7qVNA",{"id":2974,"title":2975,"author":7,"body":2976,"category":258,"date":3286,"description":3287,"draft":261,"extension":262,"image":3288,"imageAlt":3289,"imageCredit":3290,"imageCreditUrl":3291,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":3292,"navigation":267,"path":3293,"ratesFor":1519,"readTime":2566,"reviewed":2671,"reviewedAgainst":3294,"seo":3295,"seoTitle":3296,"stem":3297,"tags":3298,"updated":2671,"__hash__":3302},"blog\u002Fblog\u002Flandlords-claiming-mileage.md","Landlords and mileage: why where you run the business from decides the claim",{"type":9,"value":2977,"toc":3277},[2978,2981,2985,2992,3034,3037,3044,3051,3055,3062,3065,3068,3072,3079,3085,3091,3097,3101,3174,3177,3181,3184,3187,3194,3196,3199,3213,3216,3219,3221,3270,3272],[12,2979,2980],{},"Most mileage guidance is written for employees and sole traders. Landlords sit slightly to one side of both, and a lot of them either claim nothing for driving to their properties or claim everything without asking whether it counts. The rules are not complicated, but one question decides almost every claim: where is the business run from?",[24,2982,2984],{"id":2983},"landlords-can-use-the-flat-rate","Landlords can use the flat rate",[12,2986,2987,2988,2991],{},"Since the 2017\u002F18 tax year, ",[19,2989,2990],{},"unincorporated landlords"," (individuals and partnerships of individuals letting property) can choose a fixed rate mileage deduction instead of working out the actual costs of running the car. The deduction comes off your rental profit, so what it saves you is your Income Tax rate on it, not the full amount. The rates are the same ones sole traders use:",[71,2993,2994,3002],{},[74,2995,2996],{},[77,2997,2998,3000],{},[80,2999,774],{},[80,3001,937],{},[87,3003,3004,3015,3024],{},[77,3005,3006,3009],{},[92,3007,3008],{},"Car or van, first 10,000 business miles in the tax year",[92,3010,3011,3014],{},[19,3012,3013],{},"55p"," a mile",[77,3016,3017,3020],{},[92,3018,3019],{},"Car or van, above 10,000 miles",[92,3021,3022,3014],{},[19,3023,2717],{},[77,3025,3026,3029],{},[92,3027,3028],{},"Motorcycle",[92,3030,3031,3014],{},[19,3032,3033],{},"24p",[12,3035,3036],{},"The 55p rate applies for 2026\u002F27. For 2025\u002F26 and earlier the first band was 45p. If your property accounts do not run to 5 April, HMRC's guidance explains how to handle a period that straddles the change. The 10,000 miles count across all the cars and vans the business uses the flat rate for.",[12,3038,3039,3040,3043],{},"There is one important condition. The flat rate is ",[19,3041,3042],{},"not available for a vehicle you have already claimed capital allowances on"," (or, for a van, whose purchase cost you deducted under the cash basis). If you bought the car through the property business and claimed allowances on it, you stay with actual costs for that car. (There was a one-off transitional exception in 2017 for vehicles first claimed on from 2013\u002F14. For most landlords the practical rule is simple: once you have claimed allowances on a car, the flat rate is off the table for it.) It works the other way too: once you use the flat rate for a vehicle, you keep using it for as long as that vehicle is used in the business.",[12,3045,3046,3047,22],{},"Limited companies that hold property cannot use the flat rate for their own vehicles. A director driving their own car on company business is a different arrangement, covered in ",[216,3048,3050],{"href":3049},"\u002Fblog\u002Fdirectors-claiming-mileage","directors claiming mileage",[24,3052,3054],{"id":3053},"the-test-every-journey-has-to-pass","The test every journey has to pass",[12,3056,3057,3058,3061],{},"The same principle runs through all property income: a cost is only deductible if it is incurred ",[19,3059,3060],{},"wholly and exclusively"," for the purposes of the property business.",[12,3063,3064],{},"For a journey, that means the purpose of the trip has to be the business. A drive to the flat to let in a plumber, meet a new tenant, carry out an inspection or collect keys from an agent passes. A trip to the city where the flat happens to be, to see family, with a quick look at the property while you are there, does not. HMRC's own guidance uses almost exactly that example: a journey with a dual purpose is not deductible. Your stated purpose counts, but it is not decisive if you or your family get a substantial private benefit from the trip.",[12,3066,3067],{},"Incidental personal benefit does not spoil an otherwise business journey. Stopping on the way for a newspaper or a coffee is fine. Turning the trip into a day out is not.",[24,3069,3071],{"id":3070},"where-the-business-is-based","Where the business is based",[12,3073,3074,3075,3078],{},"This is the part landlords most often miss. Travel between properties, solely for the business, is allowable. Travel ",[19,3076,3077],{},"from home"," to a property is only allowable if the journey is exclusively for the business, and in practice that depends on where the business is actually run from. That is a question of fact.",[12,3080,3081,3084],{},[19,3082,3083],{},"If you manage the lettings yourself from home",", keeping the records, dealing with tenants and arranging repairs, and there is no office outside the home, HMRC normally accepts home is the business base. The drive from there to a property to deal with something is then a business journey.",[12,3086,3087,3090],{},[19,3088,3089],{},"If a letting agent runs the properties day to day",", HMRC's guidance (PIM2220) is direct: where the agent carries out all or virtually all of the letting duties, the business is likely to be conducted through the agent, the business base is likely to be the agent's office, and travel from your home will not normally be allowable. If you still do a real share of the management yourself from home, the answer depends on how much, which is a question of fact.",[12,3092,3093,3096],{},[19,3094,3095],{},"If you have a separate office"," for the property business, that office is the base. HMRC's guidance says journeys from home to that office, or from home to the properties, are not allowable; journeys from the office to the properties and between properties can be. Occasionally taking work home does not change that.",[24,3098,3100],{"id":3099},"the-journeys-resolved","The journeys, resolved",[71,3102,3103,3113],{},[74,3104,3105],{},[77,3106,3107,3110],{},[80,3108,3109],{},"Journey",[80,3111,3112],{},"Usually allowable?",[87,3114,3115,3125,3134,3145,3155,3166],{},[77,3116,3117,3120],{},[92,3118,3119],{},"Home to property to meet a contractor, self-managed",[92,3121,3122],{},[19,3123,3124],{},"Yes",[77,3126,3127,3130],{},[92,3128,3129],{},"Property to property on an inspection round",[92,3131,3132],{},[19,3133,3124],{},[77,3135,3136,3139],{},[92,3137,3138],{},"Home to property, fully managed by an agent",[92,3140,3141,3144],{},[19,3142,3143],{},"Not normally",", the base is likely the agent's office",[77,3146,3147,3150],{},[92,3148,3149],{},"Home to the agent's office to sign paperwork",[92,3151,3152],{},[19,3153,3154],{},"Depends where the business is run from",[77,3156,3157,3160],{},[92,3158,3159],{},"Visit to family near the property, with a quick look in",[92,3161,3162,3165],{},[19,3163,3164],{},"No",", dual purpose",[77,3167,3168,3171],{},[92,3169,3170],{},"Driving to view a property you are thinking of buying",[92,3172,3173],{},"Treat with care, it is likely to be capital rather than a running expense",[12,3175,3176],{},"That last row is worth pausing on. Running costs of an existing letting business are deductible against rent. Costs that relate to buying a new property are generally capital, so not deductible against rent. Whether any of your own travel counts towards the property's cost for Capital Gains Tax is a separate and narrower question, and not one to assume. Keeping those trips separate in your records lets them be treated properly either way.",[24,3178,3180],{"id":3179},"flat-rate-or-actual-costs","Flat rate or actual costs",[12,3182,3183],{},"The flat rate covers fuel, insurance, servicing, repairs, road tax and depreciation. None of those can be added on top. Tolls, congestion charges and parking on a business journey are not part of the mileage rate and can be deducted separately.",[12,3185,3186],{},"The alternative is to deduct the business share of actual running costs, plus capital allowances on the business share of the car, which needs every receipt and a reliable business percentage. The flat rate is simpler to administer. Which gives the larger deduction depends on the car's cost, its running costs and the business mileage, and because the choice sticks to the vehicle, the comparison is over the whole time you expect to use it.",[12,3188,3189,3190,3193],{},"One more choice sits above both: the ",[19,3191,3192],{},"£1,000 property allowance",". You can deduct up to £1,000 from your gross rental income instead of your actual expenses, but you then cannot deduct expenses, mileage included, as well. The choice is made each tax year, and the allowance gives the larger deduction only when your allowable expenses, mileage included, come to less than £1,000. It is not available in some cases, for example if you claim the tax reduction for mortgage interest on a residential let.",[24,3195,1780],{"id":1779},[12,3197,3198],{},"Because the whole claim rests on purpose, the log has to show more than distance. For each trip, record:",[162,3200,3201,3204,3207,3210],{},[35,3202,3203],{},"The date",[35,3205,3206],{},"Where you started and where you went, including which property",[35,3208,3209],{},"The reason, in a few words: \"boiler service, flat 2\", \"check-in, new tenancy\"",[35,3211,3212],{},"The miles",[12,3214,3215],{},"A log reconstructed in January from memory is exactly the kind that struggles if HMRC asks. A contemporaneous one, written on the day, is easy to defend.",[12,3217,3218],{},"Milometry records each journey automatically. Save each property as a location and an inspection round arrives as separate journeys you can recognise at a glance, mark as business and annotate with the reason. The claim is totalled per tax year, with progress towards the 10,000 mile threshold shown as you go.",[24,3220,210],{"id":209},[162,3222,3223,3230,3237,3242,3249,3256,3263],{},[35,3224,3225],{},[216,3226,3229],{"href":3227,"rel":3228},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Fproperty-income-manual\u002Fpim2220",[220],"Property Income Manual PIM2220: travel expenses (HMRC)",[35,3231,3232],{},[216,3233,3236],{"href":3234,"rel":3235},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Fbusiness-income-manual\u002Fbim75005",[220],"Business Income Manual BIM75005: simplified expenses, motor vehicles (HMRC)",[35,3238,3239],{},[216,3240,2929],{"href":2927,"rel":3241},[220],[35,3243,3244],{},[216,3245,3248],{"href":3246,"rel":3247},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2005\u002F5\u002Fsection\u002F94E",[220],"Income Tax (Trading and Other Income) Act 2005, section 94E: excluded vehicles (legislation.gov.uk)",[35,3250,3251],{},[216,3252,3255],{"href":3253,"rel":3254},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2005\u002F5\u002Fsection\u002F94F",[220],"Income Tax (Trading and Other Income) Act 2005, section 94F: the mileage rates (legislation.gov.uk)",[35,3257,3258],{},[216,3259,3262],{"href":3260,"rel":3261},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fincome-tax-when-you-rent-out-a-property-working-out-your-rental-income",[220],"Work out your rental income when you let property (HMRC)",[35,3264,3265],{},[216,3266,3269],{"href":3267,"rel":3268},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Ftax-free-allowances-on-property-and-trading-income",[220],"Tax-free allowances on property and trading income (HMRC)",[718,3271],{},[12,3273,3274],{},[723,3275,3276],{},"General information for UK landlords, not legal or tax advice. Where your business is based and what a journey was for are questions of fact: if you are relying on a large claim, get it confirmed.",{"title":248,"searchDepth":249,"depth":249,"links":3278},[3279,3280,3281,3282,3283,3284,3285],{"id":2983,"depth":249,"text":2984},{"id":3053,"depth":249,"text":3054},{"id":3070,"depth":249,"text":3071},{"id":3099,"depth":249,"text":3100},{"id":3179,"depth":249,"text":3180},{"id":1779,"depth":249,"text":1780},{"id":209,"depth":249,"text":210},"2026-09-22","Unincorporated landlords can use the flat mileage rate. Whether the drive from home to a let property counts depends on where the business is actually run from.","\u002Fblog\u002Flandlords-claiming-mileage.jpg","A street of Georgian terraced houses with cars parked along it","Photo by stevecadman","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F98115025@N00\u002F539223762",{},"\u002Fblog\u002Flandlords-claiming-mileage",[],{"title":2975,"description":3287},"Landlords and mileage: what decides the claim","blog\u002Flandlords-claiming-mileage",[464,3299,3300,3301],"landlords","property","simplified expenses","korWBf-vDbeN-MKst5Jo8TMzEFh4uCDdZfeW-c3hWpo",{"id":3304,"title":3305,"author":7,"body":3306,"category":258,"date":3532,"description":3533,"draft":261,"extension":262,"image":3534,"imageAlt":3535,"imageCredit":3536,"imageCreditUrl":3537,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":3538,"navigation":267,"path":993,"ratesFor":1519,"readTime":270,"reviewed":2671,"reviewedAgainst":3539,"seo":3540,"seoTitle":994,"stem":3541,"tags":3542,"updated":2671,"__hash__":3544},"blog\u002Fblog\u002Faustralia-cents-per-kilometre.md","Australia's cents per kilometre method: 91c and the 5,000 km cap",{"type":9,"value":3307,"toc":3520},[3308,3311,3315,3318,3361,3364,3367,3371,3374,3378,3385,3388,3391,3395,3398,3402,3405,3413,3416,3419,3423,3426,3444,3447,3451,3454,3457,3460,3462,3473,3476,3480,3483,3485,3513,3515],[12,3309,3310],{},"Australia treats work driving in a car you own or lease in a way that looks familiar to anyone used to HMRC's approved mileage rates, a flat amount per unit of distance, and then quietly does something quite different at the top end. The flat rate only counts the first 5,000 work kilometres, and anyone who wants to claim for more has to switch to a different method.",[24,3312,3314],{"id":3313},"the-rate","The rate",[12,3316,3317],{},"The Australian Taxation Office sets a single rate for the cents per kilometre method each income year:",[71,3319,3320,3330],{},[74,3321,3322],{},[77,3323,3324,3327],{},[80,3325,3326],{},"Income year",[80,3328,3329],{},"Rate per work kilometre",[87,3331,3332,3340,3348,3354],{},[77,3333,3334,3337],{},[92,3335,3336],{},"2023-24",[92,3338,3339],{},"85c",[77,3341,3342,3345],{},[92,3343,3344],{},"2024-25",[92,3346,3347],{},"88c",[77,3349,3350,3352],{},[92,3351,1081],{},[92,3353,3347],{},[77,3355,3356,3358],{},[92,3357,1519],{},[92,3359,3360],{},"91c",[12,3362,3363],{},"The Australian income year runs from 1 July to 30 June, so 2025-26 is the year that ended on 30 June 2026 and 2026-27 is the year that began on 1 July 2026. The rate is set by legislative instrument, so check the ATO's figure for the year you are actually claiming rather than assuming last year's carries over.",[12,3365,3366],{},"There is one rate for every car. No split by engine size, no separate figure for electric vehicles, no taper. That is simpler than most of the systems Milometry covers.",[24,3368,3370],{"id":3369},"what-the-rate-covers","What the rate covers",[12,3372,3373],{},"The rate is meant to account for all of your car's running costs: fuel, servicing, registration, insurance, tyres and depreciation. You cannot claim any of those separately on top of it. If you claim cents per kilometre, the rate is the whole claim for that car.",[24,3375,3377],{"id":3376},"the-5000-km-ceiling","The 5,000 km ceiling",[12,3379,3380,3381,3384],{},"This is the part that catches people out. You can claim a maximum of ",[19,3382,3383],{},"5,000 work kilometres per car"," under the method. At 91c that caps the claim at $4,550 for a car in 2026-27 (at 88c in 2025-26 it was $4,400).",[12,3386,3387],{},"If you drove 9,000 work kilometres you can still use cents per kilometre, but only 5,000 of them count. To claim for all 9,000 you would need the logbook method, which covers the whole claim for that car rather than topping up the first 5,000. Cents per kilometre is designed for occasional work driving, not for people who live in the car.",[12,3389,3390],{},"The cap is per car, so two cars used for work can each be claimed under the method, with their own 5,000 km limit.",[24,3392,3394],{"id":3393},"which-vehicles-qualify","Which vehicles qualify",[12,3396,3397],{},"The method is for cars. It cannot be used for a vehicle with a carrying capacity of one tonne or more, or one designed to carry nine or more passengers, which rules out many utes, larger vans and minibuses. Those follow different rules, generally claiming actual costs with records to support the work share.",[24,3399,3401],{"id":3400},"what-records-you-need","What records you need",[12,3403,3404],{},"You do not need receipts under cents per kilometre. You do need to be able to show:",[162,3406,3407,3410],{},[35,3408,3409],{},"That you own or lease the car",[35,3411,3412],{},"How you worked out your work kilometres",[12,3414,3415],{},"The ATO accepts a diary or similar record for the second point. What it will not accept is a round number with nothing behind it. \"About 5,000\" on a claim that sits exactly on the cap is the kind of figure that invites questions.",[12,3417,3418],{},"A trip record with a date, a start and end point and a reason for each journey answers the question before it is asked.",[24,3420,3422],{"id":3421},"the-logbook-method","The logbook method",[12,3424,3425],{},"For heavier work use, the logbook method claims the work percentage of the car's actual running costs. The rules are specific:",[162,3427,3428,3435,3438,3441],{},[35,3429,3430,3431,3434],{},"Keep a logbook for at least ",[19,3432,3433],{},"12 continuous weeks"," that are representative of your travel across the year",[35,3436,3437],{},"Record each work journey with its destination and purpose, the odometer readings at the start and end, and the distance",[35,3439,3440],{},"Record odometer readings at the start and end of the logbook period, and at the start and end of each income year you rely on it",[35,3442,3443],{},"Keep receipts for the actual costs you claim, fuel, servicing, insurance, registration, interest and depreciation among them",[12,3445,3446],{},"A logbook can support claims for up to five years, provided your pattern of use has not materially changed, and you keep the logbook and records for five years from when you lodge the return for the last income year you rely on it.",[24,3448,3450],{"id":3449},"which-method-comes-out-ahead","Which method comes out ahead",[12,3452,3453],{},"There is no general answer, which is why the ATO lets you choose each year.",[12,3455,3456],{},"Cents per kilometre tends to suit a modest, efficient car doing a moderate amount of work driving, because the flat rate can exceed what that car actually costs to run per kilometre. The logbook tends to suit a more expensive car, or anyone well over 5,000 work kilometres, because the claim tracks real costs and has no distance ceiling.",[12,3458,3459],{},"The only way to know for your own car is to have the numbers for both: the work kilometres, the total kilometres, and the running costs. Which is an argument for recording journeys properly from the start of the year rather than reconstructing them in July.",[24,3461,2084],{"id":2083},[12,3463,3464,3465,3468,3469,3472],{},"The structure is worth setting against the HMRC approved mileage rates. The UK pays ",[19,3466,3467],{},"55p a mile for the first 10,000 business miles"," in a tax year and ",[19,3470,3471],{},"25p a mile"," after that, since 6 April 2026, and there is no point at which the flat rate stops applying. Australia's flat rate simply stops counting at 5,000 kilometres; beyond that, only the logbook method reflects the extra distance.",[12,3474,3475],{},"They are also different kinds of relief. In the UK the rate governs what an employer can pay you tax free, and if they pay less you can claim tax relief on the gap (Mileage Allowance Relief). In Australia it is a deduction an individual calculates on their own tax return, against their income. Both reward the same thing, though: a record made at the time.",[24,3477,3479],{"id":3478},"commuting-still-does-not-count","Commuting still does not count",[12,3481,3482],{},"As in the UK, ordinary travel between home and your regular place of work is generally private in Australia and cannot be claimed under either method. Work kilometres are the trips made for the job itself: between workplaces, to clients, to alternative work locations.",[24,3484,210],{"id":209},[162,3486,3487,3494,3501,3506],{},[35,3488,3489],{},[216,3490,3493],{"href":3491,"rel":3492},"https:\u002F\u002Fwww.ato.gov.au\u002Findividuals-and-families\u002Fincome-deductions-offsets-and-records\u002Fdeductions-you-can-claim\u002Fwork-related-deductions\u002Fcars-transport-and-travel\u002Fmotor-vehicle-and-car-expenses\u002Fexpenses-for-a-car-you-own-or-lease\u002Fcents-per-kilometre-method",[220],"Cents per kilometre method (ATO)",[35,3495,3496],{},[216,3497,3500],{"href":3498,"rel":3499},"https:\u002F\u002Fwww.ato.gov.au\u002Findividuals-and-families\u002Fincome-deductions-offsets-and-records\u002Fdeductions-you-can-claim\u002Fwork-related-deductions\u002Fcars-transport-and-travel\u002Fmotor-vehicle-and-car-expenses\u002Fexpenses-for-a-car-you-own-or-lease\u002Flogbook-method",[220],"Logbook method (ATO)",[35,3502,3503],{},[216,3504,1056],{"href":714,"rel":3505},[220],[35,3507,3508],{},[216,3509,3512],{"href":3510,"rel":3511},"https:\u002F\u002Fwww.ato.gov.au\u002Fforms-and-instructions\u002Findividual-tax-return-2026-instructions\u002Fdeduction-questions-d1-d10-individual-tax-return-2026\u002Fd1-work-related-car-expenses-2026",[220],"D1 Work-related car expenses 2026 (ATO)",[718,3514],{},[12,3516,3517],{},[723,3518,3519],{},"General information, not legal or tax advice. Australian car expense rules have conditions this article does not cover: check the ATO guidance or take advice on your own situation.",{"title":248,"searchDepth":249,"depth":249,"links":3521},[3522,3523,3524,3525,3526,3527,3528,3529,3530,3531],{"id":3313,"depth":249,"text":3314},{"id":3369,"depth":249,"text":3370},{"id":3376,"depth":249,"text":3377},{"id":3393,"depth":249,"text":3394},{"id":3400,"depth":249,"text":3401},{"id":3421,"depth":249,"text":3422},{"id":3449,"depth":249,"text":3450},{"id":2083,"depth":249,"text":2084},{"id":3478,"depth":249,"text":3479},{"id":209,"depth":249,"text":210},"2026-09-18","How the ATO's flat-rate car deduction works, where the 5,000 km ceiling bites, and when the logbook method is worth the extra effort.","\u002Fblog\u002Faustralia-cents-per-kilometre.jpg","A rural highway curving through wooded green hills","Photo by Tatters ✾","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F62938898@N00\u002F8341455473",{},[],{"title":3305,"description":3533},"blog\u002Faustralia-cents-per-kilometre",[3543,1088,280],"australia","CNarw8XcTaikkXwxoSAwCDOc4IeInqd_saeIUyTFKSA",{"id":3546,"title":3547,"author":7,"body":3548,"category":258,"date":4116,"description":4117,"draft":261,"extension":262,"image":4118,"imageAlt":4119,"imageCredit":4120,"imageCreditUrl":4121,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":4122,"navigation":267,"path":4123,"ratesFor":1519,"readTime":270,"reviewed":2671,"reviewedAgainst":4124,"seo":4129,"seoTitle":4130,"stem":4131,"tags":4132,"updated":2671,"__hash__":4134},"blog\u002Fblog\u002Fhmrc-mileage-rates-explained.md","HMRC mileage rates explained: 55p, 25p and the 10,000-mile line",{"type":9,"value":3549,"toc":4105},[3550,3556,3559,3562,3566,3625,3632,3636,3643,3646,3650,3653,3656,3673,3676,3683,3687,3690,3817,3820,3824,3827,3898,3902,3909,3913,3916,4015,4022,4026,4029,4032,4034,4098,4100],[12,3551,3552,3553,3555],{},"If you are an employee using your own car for work, your employer can pay you a set amount per mile without any of it counting as taxable pay. These are the Approved Mileage Allowance Payments. The car and van rate was 45p from 2011 until it rose to ",[19,3554,3013],{}," for journeys from 6 April 2026.",[12,3557,3558],{},"The 55p rate was announced on 21 May 2026 and backdated to 6 April, so if your employer paid 45p for some of those miles you may be able to claim tax relief on the gap. Anything you read quoting 45p as the current rate was written before the change.",[12,3560,3561],{},"If you are self-employed, the same car and van rates are available as simplified expenses: a deduction from your profit, not a payment.",[24,3563,3565],{"id":3564},"the-rates","The rates",[71,3567,3568,3581],{},[74,3569,3570],{},[77,3571,3572,3574,3576,3578],{},[80,3573,774],{},[80,3575,954],{},[80,3577,2735],{},[80,3579,3580],{},"Banded?",[87,3582,3583,3593,3603,3613],{},[77,3584,3585,3587,3589,3591],{},[92,3586,2742],{},[92,3588,2745],{},[92,3590,2748],{},[92,3592,3124],{},[77,3594,3595,3597,3599,3601],{},[92,3596,2753],{},[92,3598,2756],{},[92,3600,2756],{},[92,3602,3164],{},[77,3604,3605,3607,3609,3611],{},[92,3606,2763],{},[92,3608,2766],{},[92,3610,2766],{},[92,3612,3164],{},[77,3614,3615,3618,3621,3623],{},[92,3616,3617],{},"Each passenger (only if your employer pays it)",[92,3619,3620],{},"5p per mile",[92,3622,3620],{},[92,3624,3164],{},[12,3626,3627,3628,3631],{},"There is also a ",[19,3629,3630],{},"passenger rate",". Your employer can pay up to 5p a mile for each colleague you carry on a business journey, free of tax. Paying it is optional. If they do not pay it you cannot claim tax relief for it, and there is no passenger rate for the self-employed.",[24,3633,3635],{"id":3634},"the-10000-mile-line-is-per-tax-year-not-per-car","The 10,000-mile line is per tax year, not per car",[12,3637,3638,3639,3642],{},"This is where people slip up. The threshold resets on 6 April each year, and for an employee it counts ",[19,3640,3641],{},"all your business miles for that job across every car and van you use for it",", not each vehicle separately. (A second job with an unconnected employer has its own 10,000.) Two cars doing 6,000 business miles each for the same employer is 12,000 miles: the first 10,000 at 55p, the last 2,000 at 25p.",[12,3644,3645],{},"The other subtlety: a single journey can straddle the line. If you hit 10,000 miles halfway through a 40-mile drive, the first 20 miles are worth 55p and the rest 25p. Any log worth keeping should split that trip rather than round the whole thing one way or the other.",[24,3647,3649],{"id":3648},"what-if-your-employer-pays-less-than-55p","What if your employer pays less than 55p?",[12,3651,3652],{},"Very common, and worth money. If your employer pays you 25p a mile, you can claim tax relief on the difference between what you were paid and the approved rate. That is Mileage Allowance Relief, and you claim it through your Self Assessment return or a P87 if you do not file one.",[12,3654,3655],{},"Say you drove 4,000 business miles and were paid 25p:",[162,3657,3658,3664,3667],{},[35,3659,3660,3661],{},"Approved amount: 4,000 × 55p = ",[19,3662,3663],{},"£2,200",[35,3665,3666],{},"Actually paid: 4,000 × 25p = £1,000",[35,3668,3669,3670],{},"Relief due on: ",[19,3671,3672],{},"£1,200",[12,3674,3675],{},"You do not get £1,200 back. You get tax relief on £1,200, so a basic-rate taxpayer sees around £240. Still worth the ten minutes it takes to claim, and considerably more if your mileage is higher.",[12,3677,3678,3679,3682],{},"If your employer pays you ",[19,3680,3681],{},"more"," than the approved rate, the excess is taxable, and your employer should report it.",[24,3684,3686],{"id":3685},"what-a-year-is-worth-by-mileage","What a year is worth, by mileage",[12,3688,3689],{},"Assuming the car rate and no employer reimbursement:",[71,3691,3692,3711],{},[74,3693,3694],{},[77,3695,3696,3699,3702,3705,3708],{},[80,3697,3698],{},"Business miles",[80,3700,3701],{},"At 55p",[80,3703,3704],{},"At 25p",[80,3706,3707],{},"Approved amount",[80,3709,3710],{},"Blended rate",[87,3712,3713,3731,3747,3763,3781,3799],{},[77,3714,3715,3718,3721,3724,3728],{},[92,3716,3717],{},"2,000",[92,3719,3720],{},"£1,100",[92,3722,3723],{},"n\u002Fa",[92,3725,3726],{},[19,3727,3720],{},[92,3729,3730],{},"55.0p",[77,3732,3733,3736,3739,3741,3745],{},[92,3734,3735],{},"5,000",[92,3737,3738],{},"£2,750",[92,3740,3723],{},[92,3742,3743],{},[19,3744,3738],{},[92,3746,3730],{},[77,3748,3749,3752,3755,3757,3761],{},[92,3750,3751],{},"10,000",[92,3753,3754],{},"£5,500",[92,3756,3723],{},[92,3758,3759],{},[19,3760,3754],{},[92,3762,3730],{},[77,3764,3765,3768,3770,3773,3778],{},[92,3766,3767],{},"15,000",[92,3769,3754],{},[92,3771,3772],{},"£1,250",[92,3774,3775],{},[19,3776,3777],{},"£6,750",[92,3779,3780],{},"45.0p",[77,3782,3783,3786,3788,3791,3796],{},[92,3784,3785],{},"20,000",[92,3787,3754],{},[92,3789,3790],{},"£2,500",[92,3792,3793],{},[19,3794,3795],{},"£8,000",[92,3797,3798],{},"40.0p",[77,3800,3801,3804,3806,3809,3814],{},[92,3802,3803],{},"30,000",[92,3805,3754],{},[92,3807,3808],{},"£5,000",[92,3810,3811],{},[19,3812,3813],{},"£10,500",[92,3815,3816],{},"35.0p",[12,3818,3819],{},"The blended rate is the column worth looking at. The more you drive, the less each mile is worth on\naverage, which is the opposite of how most people assume it works, and it matters when deciding\nbetween a company car and your own.",[24,3821,3823],{"id":3822},"what-relief-is-actually-worth-to-you","What relief is actually worth to you",[12,3825,3826],{},"Relief is not a refund. It reduces your taxable income, so what you receive depends on your rate:",[71,3828,3829,3845],{},[74,3830,3831],{},[77,3832,3833,3836,3839,3842],{},[80,3834,3835],{},"Shortfall claimed",[80,3837,3838],{},"Basic rate (20%)",[80,3840,3841],{},"Higher rate (40%)",[80,3843,3844],{},"Additional rate (45%)",[87,3846,3847,3861,3874,3887],{},[77,3848,3849,3852,3855,3858],{},[92,3850,3851],{},"£200",[92,3853,3854],{},"£40",[92,3856,3857],{},"£80",[92,3859,3860],{},"£90",[77,3862,3863,3865,3868,3871],{},[92,3864,3672],{},[92,3866,3867],{},"£240",[92,3869,3870],{},"£480",[92,3872,3873],{},"£540",[77,3875,3876,3878,3881,3884],{},[92,3877,3663],{},[92,3879,3880],{},"£440",[92,3882,3883],{},"£880",[92,3885,3886],{},"£990",[77,3888,3889,3891,3893,3895],{},[92,3890,3754],{},[92,3892,3720],{},[92,3894,3663],{},[92,3896,3897],{},"£2,475",[24,3899,3901],{"id":3900},"if-you-drive-a-company-car-these-rates-are-not-yours","If you drive a company car, these rates are not yours",[12,3903,3904,3905,3908],{},"Approved mileage rates apply to your own vehicle. If the car belongs to the company, fuel is handled through ",[19,3906,3907],{},"Advisory Fuel Rates"," instead, which are lower, vary by engine size and fuel type, and are revised quarterly. Mixing the two up is a common and costly mistake.",[24,3910,3912],{"id":3911},"what-different-employer-rates-leave-on-the-table","What different employer rates leave on the table",[12,3914,3915],{},"On 6,000 business miles in a tax year, where the approved amount is £3,300:",[71,3917,3918,3937],{},[74,3919,3920],{},[77,3921,3922,3925,3928,3931,3934],{},[80,3923,3924],{},"Employer pays",[80,3926,3927],{},"You receive",[80,3929,3930],{},"Shortfall",[80,3932,3933],{},"Relief at 20%",[80,3935,3936],{},"Relief at 40%",[87,3938,3939,3954,3970,3986,4000],{},[77,3940,3941,3944,3947,3950,3952],{},[92,3942,3943],{},"55p (the approved rate)",[92,3945,3946],{},"£3,300",[92,3948,3949],{},"£0",[92,3951,3723],{},[92,3953,3723],{},[77,3955,3956,3959,3962,3965,3968],{},[92,3957,3958],{},"45p (the old approved rate)",[92,3960,3961],{},"£2,700",[92,3963,3964],{},"£600",[92,3966,3967],{},"£120",[92,3969,3867],{},[77,3971,3972,3975,3978,3981,3984],{},[92,3973,3974],{},"30p",[92,3976,3977],{},"£1,800",[92,3979,3980],{},"£1,500",[92,3982,3983],{},"£300",[92,3985,3964],{},[77,3987,3988,3990,3992,3994,3997],{},[92,3989,2717],{},[92,3991,3980],{},[92,3993,3977],{},[92,3995,3996],{},"£360",[92,3998,3999],{},"£720",[77,4001,4002,4005,4007,4009,4012],{},[92,4003,4004],{},"Nothing",[92,4006,3949],{},[92,4008,3946],{},[92,4010,4011],{},"£660",[92,4013,4014],{},"£1,320",[12,4016,4017,4018,4021],{},"You can generally claim for the ",[19,4019,4020],{},"current tax year and the previous four",". Earlier years use the approved rate for that year, which was 45p before 6 April 2026, so each back year is worth a little less than the table shows.",[24,4023,4025],{"id":4024},"what-actually-needs-recording","What actually needs recording",[12,4027,4028],{},"For each business journey: the date, where you went and where from, why it was business, and how far it was. Keep the running total for the tax year so the banding is right, and hold on to the records for at least 22 months after the end of the tax year if you are employed, or five years after the filing deadline if you are self-employed.",[12,4030,4031],{},"That is precisely the job Milometry does in the background: it records the journey as you drive, bands each trip against your running total for the year, and keeps the whole lot exportable as a PDF or CSV.",[24,4033,210],{"id":209},[162,4035,4036,4041,4046,4051,4057,4064,4071,4077,4084,4091],{},[35,4037,4038],{},[216,4039,1902],{"href":1900,"rel":4040},[220],[35,4042,4043],{},[216,4044,2922],{"href":2920,"rel":4045},[220],[35,4047,4048],{},[216,4049,408],{"href":406,"rel":4050},[220],[35,4052,4053],{},[216,4054,4056],{"href":714,"rel":4055},[220],"Increasing mileage rates: policy paper (HMRC)",[35,4058,4059],{},[216,4060,4063],{"href":4061,"rel":4062},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim31330",[220],"Employment Income Manual EIM31330: Mileage Allowance Relief (HMRC)",[35,4065,4066],{},[216,4067,4070],{"href":4068,"rel":4069},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F233",[220],"Income Tax (Earnings and Pensions) Act 2003, section 233: passenger payments (legislation.gov.uk)",[35,4072,4073],{},[216,4074,4076],{"href":2927,"rel":4075},[220],"Simplified expenses: vehicles (HMRC)",[35,4078,4079],{},[216,4080,4083],{"href":4081,"rel":4082},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fadvisory-fuel-rates",[220],"Advisory fuel rates (company cars) (HMRC)",[35,4085,4086],{},[216,4087,4090],{"href":4088,"rel":4089},"https:\u002F\u002Fwww.gov.uk\u002Fkeeping-your-pay-tax-records\u002Fhow-long-to-keep-your-records",[220],"How long to keep your records: employees and others filing a tax return (HMRC)",[35,4092,4093],{},[216,4094,4097],{"href":4095,"rel":4096},"https:\u002F\u002Fwww.gov.uk\u002Fself-employed-records\u002Fhow-long-to-keep-your-records",[220],"How long to keep your records if you're self-employed (HMRC)",[718,4099],{},[12,4101,4102],{},[723,4103,4104],{},"Rates and thresholds are correct at the time of writing and apply to the UK. This is general information, not tax advice: check with HMRC or your accountant before you file.",{"title":248,"searchDepth":249,"depth":249,"links":4106},[4107,4108,4109,4110,4111,4112,4113,4114,4115],{"id":3564,"depth":249,"text":3565},{"id":3634,"depth":249,"text":3635},{"id":3648,"depth":249,"text":3649},{"id":3685,"depth":249,"text":3686},{"id":3822,"depth":249,"text":3823},{"id":3900,"depth":249,"text":3901},{"id":3911,"depth":249,"text":3912},{"id":4024,"depth":249,"text":4025},{"id":209,"depth":249,"text":210},"2026-08-12","What the approved mileage rates actually are, how the 10,000-mile threshold works across a tax year, and the bit that is easy to get wrong.","\u002Fblog\u002Fhmrc-mileage-rates-explained.jpg","A stack of pound coins","Photo by wwarby","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F26782864@N00\u002F4860335535",{},"\u002Fblog\u002Fhmrc-mileage-rates-explained",[1922,4125,4126,4127,4128],"uk-simplified","uk-afr","uk-records","uk-sa-dates",{"title":3547,"description":4117},"HMRC mileage rates: 55p, 25p and the 10,000-mile line","blog\u002Fhmrc-mileage-rates-explained",[464,280,4133],"claims","ipmYjhrN8HxMKHOYOCWvzVf4GPSBmOhmfgyHCR57YI0",{"id":4136,"title":2935,"author":7,"body":4137,"category":258,"date":4623,"description":4624,"draft":261,"extension":262,"image":4625,"imageAlt":4626,"imageCredit":4627,"imageCreditUrl":4628,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":4629,"navigation":267,"path":339,"ratesFor":1519,"readTime":270,"reviewed":2671,"reviewedAgainst":4630,"seo":4631,"seoTitle":265,"stem":4632,"tags":4633,"updated":2671,"__hash__":4635},"blog\u002Fblog\u002Fwhat-counts-as-a-business-mile.md",{"type":9,"value":4138,"toc":4611},[4139,4142,4145,4149,4156,4159,4163,4169,4176,4179,4183,4200,4204,4218,4222,4229,4233,4236,4239,4243,4405,4409,4412,4436,4440,4514,4517,4519,4604,4606],[12,4140,4141],{},"A lot of underclaimed mileage comes down to uncertainty. People are not sure which drives count, so they leave off the ones they could have claimed and add up the rest badly. Here is the line, in plain terms. These are the rules for employees; the self-employed have similar but not identical tests, which turn on where the business is run from.",[12,4143,4144],{},"\"Counts\" here means the journey is business travel. Your employer can then pay you for it tax free up to the approved amount (for a car or van in 2026-27, 55p a mile for the first 10,000 business miles in the tax year, then 25p). If they pay less, or nothing, you can claim tax relief on the difference against your own Income Tax (Mileage Allowance Relief). That relief is worth your tax rate on the difference, not the difference itself.",[24,4146,4148],{"id":4147},"the-commute-does-not-count","The commute does not count",[12,4150,4151,4152,4155],{},"Travel between your home and your ",[19,4153,4154],{},"permanent workplace"," is ordinary commuting, and it is never business travel. It does not matter that you left at six in the morning, or that your employer needed you in on a Sunday.",[12,4157,4158],{},"A permanent workplace is somewhere you attend regularly for your work, other than a temporary workplace. A depot or base you report to, or where your work is handed out, counts as permanent even if you only call in briefly.",[24,4160,4162],{"id":4161},"temporary-workplaces-do-count","Temporary workplaces do count",[12,4164,4165,4166,4168],{},"Travel to a ",[19,4167,2703],{}," is business travel, and this is where the claims live. A workplace is temporary if you go there to do a task of limited duration, or for a temporary purpose.",[12,4170,4171,4172,4175],{},"The catch is the ",[19,4173,4174],{},"24-month rule",". If you spend, or it is reasonable to expect you will spend, 40% or more of your working time at a site over a period of more than 24 months, it stops being temporary. Importantly, it stops from the point that expectation becomes reasonable, not when the 24 months elapse. A contract extension can change the answer from the day the expectation changes. A site also stops being temporary if you are expected to work there for all or almost all of the time you are likely to hold the job, which is common with fixed-term and site-by-site contracts.",[12,4177,4178],{},"One more limit: a trip to a temporary workplace does not count if it is, for practical purposes, the same journey as your ordinary commute. HMRC says it will not normally argue this where the trip is 10 miles or more each way longer.",[24,4180,4182],{"id":4181},"journeys-that-usually-count","Journeys that usually count",[162,4184,4185,4188,4191,4194,4197],{},[35,4186,4187],{},"Driving to a client, a customer, a supplier or a site",[35,4189,4190],{},"Travelling between two workplaces on the same day",[35,4192,4193],{},"Going from home directly to a temporary site, if you are not going via the office and the route is not substantially your usual commute",[35,4195,4196],{},"Driving to a conference, training course or trade show your work requires",[35,4198,4199],{},"A trip to the bank, the post office or the wholesaler for the business, if you are self-employed",[24,4201,4203],{"id":4202},"journeys-that-usually-do-not","Journeys that usually do not",[162,4205,4206,4209,4212,4215],{},[35,4207,4208],{},"Home to your permanent workplace, whatever the time or day",[35,4210,4211],{},"A detour for something personal, for the personal part of the distance",[35,4213,4214],{},"Taking a colleague home after work, unless it is part of a business journey",[35,4216,4217],{},"Driving somewhere purely social, even with people from work",[24,4219,4221],{"id":4220},"the-awkward-middle-home-as-a-workplace","The awkward middle: home as a workplace",[12,4223,4224,4225,4228],{},"Journeys from home to a client or a temporary site are business travel whether or not you work from home. What home working does not change is the drive to your employer's office: that is still commuting. It only becomes business travel in the rare case where working at home is a requirement of the job (not a choice) ",[723,4226,4227],{},"and"," where you live is itself dictated by the job, and then only on days when home is a workplace. Working from home three days a week by preference does not turn your Thursday commute into a business mile.",[24,4230,4232],{"id":4231},"why-the-recording-matters-more-than-the-rules","Why the recording matters more than the rules",[12,4234,4235],{},"Two people can drive identical routes and only one of them can claim, because only one of them can say what the journey was for. A date, a start, an end, a distance and a reason is what turns a drive into a claim. Reconstructing that from memory in April is where accuracy goes to die.",[12,4237,4238],{},"That is why Milometry asks one question and only one: business or personal. It already knows the date, the route, the distance and how long you were stopped. You just tell it what the drive was for, ideally on the same day, when you can still remember.",[24,4240,4242],{"id":4241},"the-quick-reference","The quick reference",[71,4244,4245,4257],{},[74,4246,4247],{},[77,4248,4249,4251,4254],{},[80,4250,3109],{},[80,4252,4253],{},"Claimable?",[80,4255,4256],{},"Why",[87,4258,4259,4271,4283,4294,4306,4319,4332,4344,4356,4367,4380,4393],{},[77,4260,4261,4264,4268],{},[92,4262,4263],{},"Home → permanent workplace",[92,4265,4266],{},[19,4267,3164],{},[92,4269,4270],{},"Ordinary commuting",[77,4272,4273,4276,4280],{},[92,4274,4275],{},"Home → temporary workplace",[92,4277,4278],{},[19,4279,3124],{},[92,4281,4282],{},"Unless substantially your usual commute",[77,4284,4285,4288,4292],{},[92,4286,4287],{},"Home → client, direct",[92,4289,4290],{},[19,4291,3124],{},[92,4293,4282],{},[77,4295,4296,4299,4303],{},[92,4297,4298],{},"Office → client → office",[92,4300,4301],{},[19,4302,3124],{},[92,4304,4305],{},"Travel in the performance of duties",[77,4307,4308,4311,4316],{},[92,4309,4310],{},"Office → client → home",[92,4312,4313],{},[19,4314,4315],{},"Usually yes",[92,4317,4318],{},"Unless you detour somewhere personal",[77,4320,4321,4324,4329],{},[92,4322,4323],{},"Home → office → client",[92,4325,4326],{},[19,4327,4328],{},"Mixed",[92,4330,4331],{},"First leg commuting, second leg business",[77,4333,4334,4337,4341],{},[92,4335,4336],{},"Permanent workplace → second permanent workplace, same employer",[92,4338,4339],{},[19,4340,3124],{},[92,4342,4343],{},"Travel between workplaces",[77,4345,4346,4349,4353],{},[92,4347,4348],{},"Home → workplace of a second, unconnected employer",[92,4350,4351],{},[19,4352,3164],{},[92,4354,4355],{},"Commuting for that employment",[77,4357,4358,4361,4365],{},[92,4359,4360],{},"Home → workplace of a second employer in the same group",[92,4362,4363],{},[19,4364,3164],{},[92,4366,4355],{},[77,4368,4369,4372,4377],{},[92,4370,4371],{},"Workplace of one group company → workplace of another",[92,4373,4374],{},[19,4375,4376],{},"Often yes",[92,4378,4379],{},"Travel between group employments",[77,4381,4382,4385,4390],{},[92,4383,4384],{},"Detour to the shops on the way back from a client",[92,4386,4387],{},[19,4388,4389],{},"Partly",[92,4391,4392],{},"The business element only",[77,4394,4395,4398,4402],{},[92,4396,4397],{},"Driving to a training course required by the job",[92,4399,4400],{},[19,4401,4315],{},[92,4403,4404],{},"If the course venue is a temporary workplace",[24,4406,4408],{"id":4407},"the-three-tests-in-order","The three tests, in order",[12,4410,4411],{},"Work through these and most journeys resolve:",[32,4413,4414,4420,4430],{},[35,4415,4416,4419],{},[19,4417,4418],{},"Is this a workplace you attend, or somewhere you are going for work?"," A client visit is\nstraightforwardly business travel.",[35,4421,4422,4425,4426,4429],{},[19,4423,4424],{},"If it is a workplace, is it permanent or temporary?"," Apply the 24-month rule, remembering it\nturns on what you ",[723,4427,4428],{},"expect",", not what has happened so far.",[35,4431,4432,4435],{},[19,4433,4434],{},"If it is permanent, is the journey between two workplaces rather than from home?"," Workplace to\nworkplace for the same job (or between companies in the same group) is business travel; home to workplace is not.",[24,4437,4439],{"id":4438},"what-a-defensible-record-looks-like","What a defensible record looks like",[71,4441,4442,4453],{},[74,4443,4444],{},[77,4445,4446,4448,4450],{},[80,4447,2834],{},[80,4449,2837],{},[80,4451,4452],{},"Why it matters",[87,4454,4455,4465,4474,4484,4494,4504],{},[77,4456,4457,4459,4462],{},[92,4458,2844],{},[92,4460,4461],{},"14 August 2026",[92,4463,4464],{},"Ties to your calendar and invoices",[77,4466,4467,4469,4471],{},[92,4468,2852],{},[92,4470,2855],{},[92,4472,4473],{},"Establishes the journey type",[77,4475,4476,4478,4481],{},[92,4477,2860],{},[92,4479,4480],{},"Harrogate, Acme Ltd",[92,4482,4483],{},"Names the workplace, not just a town",[77,4485,4486,4488,4491],{},[92,4487,2868],{},[92,4489,4490],{},"Site survey",[92,4492,4493],{},"The business character, in a few words",[77,4495,4496,4498,4501],{},[92,4497,2876],{},[92,4499,4500],{},"18.4 mi",[92,4502,4503],{},"Not a round number, because real drives are not round",[77,4505,4506,4508,4511],{},[92,4507,774],{},[92,4509,4510],{},"Van (AB26 CDE)",[92,4512,4513],{},"Keeps multi-vehicle totals apart",[12,4515,4516],{},"The purpose column is the one people leave out and the one that turns a list of distances into a\nrecord. \"Site survey\" takes three seconds and answers the question HMRC would actually ask.",[24,4518,210],{"id":209},[162,4520,4521,4526,4533,4540,4547,4554,4559,4566,4573,4580,4587,4594,4599],{},[35,4522,4523],{},[216,4524,2901],{"href":2899,"rel":4525},[220],[35,4527,4528],{},[216,4529,4532],{"href":4530,"rel":4531},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32075",[220],"Employment Income Manual EIM32075: temporary workplace (HMRC)",[35,4534,4535],{},[216,4536,4539],{"href":4537,"rel":4538},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32080",[220],"Employment Income Manual EIM32080: the 24-month rule (HMRC)",[35,4541,4542],{},[216,4543,4546],{"href":4544,"rel":4545},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32125",[220],"Employment Income Manual EIM32125: the fixed term appointment rule (HMRC)",[35,4548,4549],{},[216,4550,4553],{"href":4551,"rel":4552},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32370",[220],"Employment Income Manual EIM32370: travel from home where it is a place of work (HMRC)",[35,4555,4556],{},[216,4557,435],{"href":433,"rel":4558},[220],[35,4560,4561],{},[216,4562,4565],{"href":4563,"rel":4564},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fsafeguards-against-abuse-of-employee-travel-tax-relief-490-chapter-4",[220],"Safeguards against abuse of employee travel tax relief (490: Chapter 4) (HMRC)",[35,4567,4568],{},[216,4569,4572],{"href":4570,"rel":4571},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F338",[220],"Income Tax (Earnings and Pensions) Act 2003, section 338: travel for necessary attendance (legislation.gov.uk)",[35,4574,4575],{},[216,4576,4579],{"href":4577,"rel":4578},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F339",[220],"Income Tax (Earnings and Pensions) Act 2003, section 339 (legislation.gov.uk)",[35,4581,4582],{},[216,4583,4586],{"href":4584,"rel":4585},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F340",[220],"Income Tax (Earnings and Pensions) Act 2003, section 340: travel between group employments (legislation.gov.uk)",[35,4588,4589],{},[216,4590,4593],{"href":4591,"rel":4592},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F231",[220],"Income Tax (Earnings and Pensions) Act 2003, section 231: mileage allowance relief (legislation.gov.uk)",[35,4595,4596],{},[216,4597,408],{"href":406,"rel":4598},[220],[35,4600,4601],{},[216,4602,2922],{"href":2920,"rel":4603},[220],[718,4605],{},[12,4607,4608],{},[723,4609,4610],{},"General information for UK drivers, not tax advice. If your situation is unusual, particularly around temporary workplaces, take proper advice.",{"title":248,"searchDepth":249,"depth":249,"links":4612},[4613,4614,4615,4616,4617,4618,4619,4620,4621,4622],{"id":4147,"depth":249,"text":4148},{"id":4161,"depth":249,"text":4162},{"id":4181,"depth":249,"text":4182},{"id":4202,"depth":249,"text":4203},{"id":4220,"depth":249,"text":4221},{"id":4231,"depth":249,"text":4232},{"id":4241,"depth":249,"text":4242},{"id":4407,"depth":249,"text":4408},{"id":4438,"depth":249,"text":4439},{"id":209,"depth":249,"text":210},"2026-08-05","The commute trap, the temporary workplace rule, and the everyday journeys people wrongly leave off their claim.","\u002Fblog\u002Fwhat-counts-as-a-business-mile.jpg","Traffic moving along a busy city street","Photo by Oran Viriyincy","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F95482862@N00\u002F3889341309",{},[1922],{"title":2935,"description":4624},"blog\u002Fwhat-counts-as-a-business-mile",[464,2969,4634],"commuting","hb_Li74qhpzeZ0aSamnhzax4192CvJvpbAoywNh86IQ",{"id":4637,"title":4638,"author":7,"body":4639,"category":258,"date":5065,"description":5066,"draft":261,"extension":262,"image":5067,"imageAlt":5068,"imageCredit":5069,"imageCreditUrl":5070,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":5071,"navigation":267,"path":5072,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":5073,"seo":5074,"seoTitle":265,"stem":5075,"tags":5076,"updated":2671,"__hash__":5078},"blog\u002Fblog\u002Fmileage-log-that-stands-up.md","How to keep a mileage log that stands up",{"type":9,"value":4640,"toc":5054},[4641,4644,4648,4651,4680,4683,4687,4701,4704,4707,4711,4714,4720,4726,4732,4736,4739,4742,4746,4749,4763,4766,4770,4887,4890,4937,4941,5003,5005,5047,5049],[12,4642,4643],{},"A mileage claim is only as good as the record behind it. If someone asks you to justify 8,400 business miles two years after the fact, you want a log that answers the question rather than a number you once believed.",[24,4645,4647],{"id":4646},"what-a-record-should-contain","What a record should contain",[12,4649,4650],{},"For every business journey:",[162,4652,4653,4658,4663,4669,4674],{},[35,4654,4655,4657],{},[19,4656,3203],{}," it happened",[35,4659,4660],{},[19,4661,4662],{},"Where you started and where you finished",[35,4664,4665,4668],{},[19,4666,4667],{},"Why it was business",", in enough words to jog a memory",[35,4670,4671],{},[19,4672,4673],{},"How far you went",[35,4675,4676,4679],{},[19,4677,4678],{},"Which vehicle"," you used, if you have more than one",[12,4681,4682],{},"Add a running total for the tax year and you can show the banding is right: for cars and vans, 55p a mile for the first 10,000 business miles and 25p after (for journeys from 6 April 2026). Reconstructed logs often get this wrong.",[24,4684,4686],{"id":4685},"how-long-to-keep-it","How long to keep it",[162,4688,4689,4695],{},[35,4690,4691,4694],{},[19,4692,4693],{},"Employees"," who file a tax return: at least 22 months after the end of the tax year the claim relates to.",[35,4696,4697,4700],{},[19,4698,4699],{},"Self-employed",": at least 5 years after the 31 January filing deadline for that tax year.",[12,4702,4703],{},"If you might backdate a claim, keep the records for every year you claim.",[12,4705,4706],{},"Keep the record in a form you can still open. A note on a phone you no longer own is not a record.",[24,4708,4710],{"id":4709},"why-the-april-spreadsheet-is-the-weak-version","Why the April spreadsheet is the weak version",[12,4712,4713],{},"Three things go wrong when you write it all up at the end of the year.",[12,4715,4716,4719],{},[19,4717,4718],{},"Memory."," You remember the big trips and forget the twenty-mile round trip to a supplier in October. Those are the miles you paid for and never claimed.",[12,4721,4722,4725],{},[19,4723,4724],{},"Distance."," Postcode-to-postcode estimates are not the same as the route you drove. Sometimes that is in your favour, sometimes it is not, and either way it is not evidence.",[12,4727,4728,4731],{},[19,4729,4730],{},"Banding."," Fill in the mileage in one lump and there is no running total showing when you crossed 10,000, so you cannot check that what you were paid through the year was banded correctly.",[24,4733,4735],{"id":4734},"the-habit-that-fixes-it","The habit that fixes it",[12,4737,4738],{},"Record as you go, and sort promptly. Anything that captures the drive at the time (an app, a notebook in the glovebox, a note dictated at the traffic lights) beats a perfect spreadsheet built from memory.",[12,4740,4741],{},"If you use Milometry, this is the whole design: the journey is recorded while it happens, and the only question left is business or personal. It bands each trip against your running total for the tax year, keeps a per-trip and per-month record, and exports the lot as a PDF or CSV that reads like something you could hand to an accountant, because that is what it is for.",[24,4743,4745],{"id":4744},"a-quick-self-test","A quick self-test",[12,4747,4748],{},"Pick a random week from three months ago. Can you say, without guessing:",[32,4750,4751,4754,4757,4760],{},[35,4752,4753],{},"Which drives you made for work?",[35,4755,4756],{},"Where each one started and ended?",[35,4758,4759],{},"How far each one was?",[35,4761,4762],{},"Why it was business?",[12,4764,4765],{},"If the answer is no, your log is not a log yet. That is entirely fixable, and the fix takes about ten seconds a day.",[24,4767,4769],{"id":4768},"what-a-record-must-contain","What a record must contain",[71,4771,4772,4786],{},[74,4773,4774],{},[77,4775,4776,4778,4781,4783],{},[80,4777,2834],{},[80,4779,4780],{},"Required?",[80,4782,2837],{},[80,4784,4785],{},"What it proves",[87,4787,4788,4800,4812,4825,4836,4847,4860,4874],{},[77,4789,4790,4792,4794,4797],{},[92,4791,2844],{},[92,4793,3124],{},[92,4795,4796],{},"14 Aug 2026",[92,4798,4799],{},"Ties to calendar, invoices, fuel receipts",[77,4801,4802,4805,4807,4809],{},[92,4803,4804],{},"Start location",[92,4806,3124],{},[92,4808,2855],{},[92,4810,4811],{},"Establishes commuting or not",[77,4813,4814,4817,4819,4822],{},[92,4815,4816],{},"Destination",[92,4818,3124],{},[92,4820,4821],{},"Acme Ltd, Harrogate",[92,4823,4824],{},"The workplace, not just a town",[77,4826,4827,4829,4831,4833],{},[92,4828,2868],{},[92,4830,3124],{},[92,4832,4490],{},[92,4834,4835],{},"The business character",[77,4837,4838,4840,4842,4844],{},[92,4839,2876],{},[92,4841,3124],{},[92,4843,4500],{},[92,4845,4846],{},"The claim itself",[77,4848,4849,4851,4854,4857],{},[92,4850,774],{},[92,4852,4853],{},"If more than one",[92,4855,4856],{},"Van, AB26 CDE",[92,4858,4859],{},"Keeps totals apart",[77,4861,4862,4865,4868,4871],{},[92,4863,4864],{},"Route",[92,4866,4867],{},"Helpful",[92,4869,4870],{},"Recorded",[92,4872,4873],{},"Answers \"why so far?\"",[77,4875,4876,4879,4881,4884],{},[92,4877,4878],{},"Running total",[92,4880,4867],{},[92,4882,4883],{},"4,210 mi YTD",[92,4885,4886],{},"Gets the banding right",[24,4888,4686],{"id":4889},"how-long-to-keep-it-1",[71,4891,4892,4902],{},[74,4893,4894],{},[77,4895,4896,4899],{},[80,4897,4898],{},"If you are",[80,4900,4901],{},"Keep records until",[87,4903,4904,4916,4926],{},[77,4905,4906,4909],{},[92,4907,4908],{},"Employed and filing a tax return",[92,4910,4911,4912,4915],{},"At least ",[19,4913,4914],{},"22 months"," after the end of the tax year",[77,4917,4918,4920],{},[92,4919,4699],{},[92,4921,4911,4922,4925],{},[19,4923,4924],{},"5 years"," after the 31 January filing deadline",[77,4927,4928,4931],{},[92,4929,4930],{},"Running a limited company",[92,4932,4933,4936],{},[19,4934,4935],{},"6 years"," from the end of the company financial year the records relate to",[24,4938,4940],{"id":4939},"strong-record-versus-weak-record","Strong record versus weak record",[71,4942,4943,4953],{},[74,4944,4945],{},[77,4946,4947,4950],{},[80,4948,4949],{},"Weak",[80,4951,4952],{},"Strong",[87,4954,4955,4963,4971,4979,4987,4995],{},[77,4956,4957,4960],{},[92,4958,4959],{},"\"August: 340 business miles\"",[92,4961,4962],{},"22 individual journeys totalling 341.6 miles",[77,4964,4965,4968],{},[92,4966,4967],{},"Round numbers throughout",[92,4969,4970],{},"Distances that are obviously measured",[77,4972,4973,4976],{},[92,4974,4975],{},"Written up in April from memory",[92,4977,4978],{},"Recorded on the day",[77,4980,4981,4984],{},[92,4982,4983],{},"No purpose recorded",[92,4985,4986],{},"Client or job named on each trip",[77,4988,4989,4992],{},[92,4990,4991],{},"Commuting included",[92,4993,4994],{},"Home-to-workplace excluded and visibly so",[77,4996,4997,5000],{},[92,4998,4999],{},"One total across two vehicles",[92,5001,5002],{},"Each vehicle separately",[24,5004,210],{"id":209},[162,5006,5007,5012,5017,5022,5027,5034,5041],{},[35,5008,5009],{},[216,5010,4090],{"href":4088,"rel":5011},[220],[35,5013,5014],{},[216,5015,4097],{"href":4095,"rel":5016},[220],[35,5018,5019],{},[216,5020,1902],{"href":1900,"rel":5021},[220],[35,5023,5024],{},[216,5025,2901],{"href":2899,"rel":5026},[220],[35,5028,5029],{},[216,5030,5033],{"href":5031,"rel":5032},"https:\u002F\u002Fwww.gov.uk\u002Fexpenses-if-youre-self-employed\u002Ftravel",[220],"Expenses if you're self-employed: car, van and travel expenses (HMRC)",[35,5035,5036],{},[216,5037,5040],{"href":5038,"rel":5039},"https:\u002F\u002Fwww.gov.uk\u002Frunning-a-limited-company\u002Fcompany-and-accounting-records",[220],"Running a limited company: company and accounting records (HMRC and Companies House)",[35,5042,5043],{},[216,5044,5046],{"href":714,"rel":5045},[220],"Increasing mileage rates (HM Treasury and HMRC policy paper)",[718,5048],{},[12,5050,5051],{},[723,5052,5053],{},"General information for UK drivers, not tax advice.",{"title":248,"searchDepth":249,"depth":249,"links":5055},[5056,5057,5058,5059,5060,5061,5062,5063,5064],{"id":4646,"depth":249,"text":4647},{"id":4685,"depth":249,"text":4686},{"id":4709,"depth":249,"text":4710},{"id":4734,"depth":249,"text":4735},{"id":4744,"depth":249,"text":4745},{"id":4768,"depth":249,"text":4769},{"id":4889,"depth":249,"text":4686},{"id":4939,"depth":249,"text":4940},{"id":209,"depth":249,"text":210},"2026-07-24","What HMRC expects a mileage record to contain, how long to keep it, and why the spreadsheet you fill in every April is the weakest version of it.","\u002Fblog\u002Fmileage-log-that-stands-up.jpg","A hand writing notes in a lined notebook","Photo by CarbonNYC [in SF!]","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F15923063@N00\u002F2965625438",{},"\u002Fblog\u002Fmileage-log-that-stands-up",[1922,4127],{"title":4638,"description":5066},"blog\u002Fmileage-log-that-stands-up",[464,463,5077],"self assessment","SOglICHJ8dlEpD4n25B1opZ0YORRvbM_oiBM9tTuil0",{"id":5080,"title":5081,"author":7,"body":5082,"category":1513,"date":5435,"description":5436,"draft":261,"extension":262,"image":5437,"imageAlt":5438,"imageCredit":5439,"imageCreditUrl":5440,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":5441,"navigation":267,"path":5442,"ratesFor":265,"readTime":455,"reviewed":265,"reviewedAgainst":5443,"seo":5444,"seoTitle":265,"stem":5445,"tags":5446,"updated":265,"__hash__":5449},"blog\u002Fblog\u002Freal-mpg-vs-official-figures.md","Real MPG: why your car never matches the brochure",{"type":9,"value":5083,"toc":5425},[5084,5087,5091,5098,5101,5105,5137,5141,5144,5155,5158,5163,5166,5169,5173,5176,5179,5182,5186,5189,5259,5262,5266,5269,5332,5335,5339,5400,5403,5405],[12,5085,5086],{},"Almost nobody gets the fuel economy printed in the brochure. That is not because the manufacturer lied, it is because the figure was never a promise about your driving.",[24,5088,5090],{"id":5089},"where-the-number-comes-from","Where the number comes from",[12,5092,5093,5094,5097],{},"Official economy figures come from a standardised laboratory test. Since 2017 that has been ",[19,5095,5096],{},"WLTP",", which replaced the older and much more flattering NEDC cycle. WLTP is a great deal closer to reality than what came before, but it is still a controlled procedure: fixed temperature, a defined speed profile, no headwind, no roof box, no traffic, no you.",[12,5099,5100],{},"Its job is to let you compare two cars fairly. It was never designed to predict what your commute costs.",[24,5102,5104],{"id":5103},"why-your-number-is-lower","Why your number is lower",[162,5106,5107,5113,5119,5125,5131],{},[35,5108,5109,5112],{},[19,5110,5111],{},"Short trips."," A cold engine is a thirsty engine. Two miles to the station can return half what the same car does on a motorway run.",[35,5114,5115,5118],{},[19,5116,5117],{},"Speed."," Air resistance climbs with the square of speed. Seventy costs a lot more than sixty.",[35,5120,5121,5124],{},[19,5122,5123],{},"Weight and drag."," Roof bars, a boot full of tools, a bike rack you left on since June.",[35,5126,5127,5130],{},[19,5128,5129],{},"Winter."," Denser air, warm-up cycles, lights and heaters. A 10% seasonal swing is unremarkable.",[35,5132,5133,5136],{},[19,5134,5135],{},"How you drive."," Anticipation is worth more than any gadget you can buy.",[24,5138,5140],{"id":5139},"working-out-the-number-that-actually-matters","Working out the number that actually matters",[12,5142,5143],{},"You only need two things: a full tank, and the next full tank.",[32,5145,5146,5149,5152],{},[35,5147,5148],{},"Fill the tank completely and note the odometer.",[35,5150,5151],{},"Drive as you normally would.",[35,5153,5154],{},"Fill it completely again, note the odometer and the litres that went in.",[12,5156,5157],{},"Then:",[12,5159,5160],{},[19,5161,5162],{},"MPG = (miles driven ÷ litres) × 4.546",[12,5164,5165],{},"That 4.546 is the litres in an imperial gallon, which is what UK mpg is quoted in. Miss it and you will produce a US mpg figure that is 20% too low, which is a classic way to convince yourself something is wrong with the car.",[12,5167,5168],{},"One tank is a snapshot. Three or four gives you the number to plan with.",[24,5170,5172],{"id":5171},"what-it-is-worth-knowing","What it is worth knowing",[12,5174,5175],{},"Real economy is what turns a distance into a cost. At 145.9p a litre, a 40-mile round trip costs about £5.80 in a car doing 52 mpg, and about £8.60 in the same journey at 35 mpg. Over a working year that difference is a holiday.",[12,5177,5178],{},"It also decides whether the 55p a mile approved rate is generous or barely covers the fuel. For an efficient car it comfortably covers running costs. For a thirsty one towing a trailer, it is doing well to break even.",[12,5180,5181],{},"Milometry works this out for you: log each fill-up with the litres, the cost and the odometer, and it derives your real MPG between full tanks, then prices every journey with your own number instead of the brochure's.",[24,5183,5185],{"id":5184},"what-the-gap-typically-looks-like","What the gap typically looks like",[12,5187,5188],{},"Real-world economy usually lands below the official figure. The size of the gap varies by\npowertrain more than by brand:",[71,5190,5191,5203],{},[74,5192,5193],{},[77,5194,5195,5198,5201],{},[80,5196,5197],{},"Powertrain",[80,5199,5200],{},"Typical shortfall against official",[80,5202,4256],{},[87,5204,5205,5216,5227,5237,5248],{},[77,5206,5207,5210,5213],{},[92,5208,5209],{},"Petrol, non-turbo",[92,5211,5212],{},"5-15%",[92,5214,5215],{},"Closest to the test conditions",[77,5217,5218,5221,5224],{},[92,5219,5220],{},"Petrol, small turbo",[92,5222,5223],{},"15-25%",[92,5225,5226],{},"Test rewards low-load running the real world does not do",[77,5228,5229,5231,5234],{},[92,5230,798],{},[92,5232,5233],{},"10-20%",[92,5235,5236],{},"Efficient on long runs, poor on short ones",[77,5238,5239,5242,5245],{},[92,5240,5241],{},"Hybrid",[92,5243,5244],{},"10-30%",[92,5246,5247],{},"Depends entirely on journey length and temperature",[77,5249,5250,5253,5256],{},[92,5251,5252],{},"Plug-in hybrid",[92,5254,5255],{},"Can be enormous",[92,5257,5258],{},"Official figure assumes you charge it",[12,5260,5261],{},"The plug-in case is the one that misleads most. A PHEV driven without charging returns something\nclose to a heavy petrol car, not the headline figure.",[24,5263,5265],{"id":5264},"working-out-your-own-properly","Working out your own, properly",[12,5267,5268],{},"You need two full-tank fills with odometer readings:",[71,5270,5271,5279],{},[74,5272,5273],{},[77,5274,5275,5277],{},[80,5276,82],{},[80,5278,2837],{},[87,5280,5281,5289,5296,5304,5312,5320],{},[77,5282,5283,5286],{},[92,5284,5285],{},"Fill to the brim, note odometer",[92,5287,5288],{},"44,120 mi",[77,5290,5291,5294],{},[92,5292,5293],{},"Drive normally",[92,5295,3723],{},[77,5297,5298,5301],{},[92,5299,5300],{},"Fill to the brim again, note odometer and litres",[92,5302,5303],{},"44,472 mi, 38.6 L",[77,5305,5306,5309],{},[92,5307,5308],{},"Miles covered",[92,5310,5311],{},"352",[77,5313,5314,5317],{},[92,5315,5316],{},"Gallons used (litres ÷ 4.546)",[92,5318,5319],{},"8.49",[77,5321,5322,5327],{},[92,5323,5324],{},[19,5325,5326],{},"Real MPG",[92,5328,5329],{},[19,5330,5331],{},"41.5",[12,5333,5334],{},"The brim matters more than the arithmetic. Filling to the first click both times is what makes the\ntwo measurements comparable; a splash-and-dash in the middle is fine as long as you add its litres\nin.",[24,5336,5338],{"id":5337},"what-it-changes","What it changes",[71,5340,5341,5354],{},[74,5342,5343],{},[77,5344,5345,5348,5351],{},[80,5346,5347],{},"Figure",[80,5349,5350],{},"Using the brochure (52 mpg)",[80,5352,5353],{},"Using the real number (41.5 mpg)",[87,5355,5356,5367,5378,5389],{},[77,5357,5358,5361,5364],{},[92,5359,5360],{},"Cost per mile at 145p\u002FL",[92,5362,5363],{},"12.7p",[92,5365,5366],{},"15.9p",[77,5368,5369,5372,5375],{},[92,5370,5371],{},"Fuel for 10,000 miles",[92,5373,5374],{},"£1,268",[92,5376,5377],{},"£1,590",[77,5379,5380,5383,5386],{},[92,5381,5382],{},"Fuel on a 300-mile round trip",[92,5384,5385],{},"£38",[92,5387,5388],{},"£48",[77,5390,5391,5394,5397],{},[92,5392,5393],{},"Is 55p a mile generous?",[92,5395,5396],{},"Very",[92,5398,5399],{},"Comfortably, but less so",[12,5401,5402],{},"A 25% error in economy is a 25% error in every journey cost you calculate, including what you tell\nfriends they owe for petrol.",[24,5404,210],{"id":209},[162,5406,5407,5412,5419],{},[35,5408,5409],{},[216,5410,1902],{"href":1900,"rel":5411},[220],[35,5413,5414],{},[216,5415,5418],{"href":5416,"rel":5417},"https:\u002F\u002Fwww.gov.uk\u002Fsimplified-expenses-checker",[220],"Simplified expenses checker (HMRC)",[35,5420,5421],{},[216,5422,5424],{"href":2545,"rel":5423},[220],"Vehicle tax rate tables (DVLA)",{"title":248,"searchDepth":249,"depth":249,"links":5426},[5427,5428,5429,5430,5431,5432,5433,5434],{"id":5089,"depth":249,"text":5090},{"id":5103,"depth":249,"text":5104},{"id":5139,"depth":249,"text":5140},{"id":5171,"depth":249,"text":5172},{"id":5184,"depth":249,"text":5185},{"id":5264,"depth":249,"text":5265},{"id":5337,"depth":249,"text":5338},{"id":209,"depth":249,"text":210},"2026-07-15","Where official economy figures come from, why the gap is normal, and how two full tanks tell you the only number that matters.","\u002Fblog\u002Freal-mpg-vs-official-figures.jpg","A car instrument cluster glowing at night","Photo by Photo Monkey","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F87374213@N00\u002F12746989",{},"\u002Fblog\u002Freal-mpg-vs-official-figures",[],{"title":5081,"description":5436},"blog\u002Freal-mpg-vs-official-figures",[5447,5448,1526],"fuel","mpg","HqwKw8Jtt6mXotiZ7se499CEO-J-qB32SDaxfiR09lc",{"id":5451,"title":2939,"author":7,"body":5452,"category":258,"date":5780,"description":5781,"draft":261,"extension":262,"image":5782,"imageAlt":5783,"imageCredit":5784,"imageCreditUrl":5785,"imageIsScreenshot":261,"imageLicence":5786,"imageLicenceUrl":5787,"meta":5788,"navigation":267,"path":2938,"ratesFor":265,"readTime":1240,"reviewed":2671,"reviewedAgainst":5789,"seo":5790,"seoTitle":265,"stem":5791,"tags":5792,"updated":2671,"__hash__":5795},"blog\u002Fblog\u002Fparking-tolls-and-charges.md",{"type":9,"value":5453,"toc":5771},[5454,5457,5461,5492,5495,5499,5528,5532,5535,5538,5541,5545,5555,5558,5562,5565,5684,5688,5734,5736,5764,5766],[12,5455,5456],{},"The approved mileage rate covers the cost of running the car: fuel, wear, servicing, insurance, depreciation. It does not cover what you spend on the way. Those are separate, claimable, and routinely forgotten.",[24,5458,5460],{"id":5459},"costs-that-usually-go-on-top","Costs that usually go on top",[162,5462,5463,5468,5474,5480,5486],{},[35,5464,5465,5467],{},[19,5466,2884],{}," at the destination of a business journey",[35,5469,5470,5473],{},[19,5471,5472],{},"Tolls"," and bridge charges",[35,5475,5476,5479],{},[19,5477,5478],{},"Congestion charge",", where the journey was business",[35,5481,5482,5485],{},[19,5483,5484],{},"Clean-air and low-emission zone charges"," for a business trip",[35,5487,5488,5491],{},[19,5489,5490],{},"Ferry crossings"," where they form part of the journey",[12,5493,5494],{},"Each of these is claimable in its own right, in addition to the pence-per-mile. Keep the receipt and note which journey it belongs to.",[24,5496,5498],{"id":5497},"costs-that-do-not","Costs that do not",[162,5500,5501,5507,5513,5522],{},[35,5502,5503,5506],{},[19,5504,5505],{},"Parking fines and speeding tickets."," Never allowable, however the ticket came about.",[35,5508,5509,5512],{},[19,5510,5511],{},"Anything on your commute."," If the journey is not business travel, its parking is not either.",[35,5514,5515,5518,5519,5521],{},[19,5516,5517],{},"Fuel, on top of mileage."," You cannot claim the approved rate ",[723,5520,4227],{}," the petrol. The rate already includes it. Claiming both is a genuine and expensive error.",[35,5523,5524,5527],{},[19,5525,5526],{},"Personal detours."," If you paid to park while doing something personal, that is yours.",[24,5529,5531],{"id":5530},"the-evidence-problem","The evidence problem",[12,5533,5534],{},"Parking is where records fall apart, because so much of it is now a card tap or an app payment with no paper at all. Three months later you have a bank line that says \"RingGo\" and no idea which site it was or why you were there.",[12,5536,5537],{},"The fix is to capture it at the moment of payment. A photo of the receipt or the machine, attached to the journey it belongs to, does the job. If there is no paper, note the amount and the reason while you are still standing there.",[12,5539,5540],{},"Milometry keeps these against the trip itself: pick the type, enter the amount, and add a photo if you have one. The photo is copied into the app's own storage, so it survives you clearing out your camera roll. The totals then flow through into your monthly and tax-year statements, and appear as their own section in the exported PDF, clearly separated from the mileage claim.",[24,5542,5544],{"id":5543},"if-you-are-self-employed","If you are self-employed",[12,5546,5547,5548,5550,5551,5554],{},"You have a choice per vehicle: ",[19,5549,3301],{}," (the flat pence-per-mile) or ",[19,5552,5553],{},"actual costs"," (a business proportion of fuel, insurance, servicing, capital allowances and so on). You cannot mix the two for the same vehicle, and once you have chosen for a particular car you must keep to that method for as long as you have it.",[12,5556,5557],{},"Parking, tolls and charges sit outside that choice: they are claimable either way.",[24,5559,5561],{"id":5560},"what-is-claimable-alongside-mileage","What is claimable alongside mileage",[12,5563,5564],{},"The mileage rate covers running the vehicle. These are separate, and claimable when the journey was\nbusiness:",[71,5566,5567,5580],{},[74,5568,5569],{},[77,5570,5571,5574,5577],{},[80,5572,5573],{},"Cost",[80,5575,5576],{},"Claimable on a business journey?",[80,5578,5579],{},"Notes",[87,5581,5582,5593,5605,5616,5628,5640,5652,5664,5674],{},[77,5583,5584,5586,5590],{},[92,5585,2884],{},[92,5587,5588],{},[19,5589,3124],{},[92,5591,5592],{},"Not at your permanent workplace",[77,5594,5595,5598,5602],{},[92,5596,5597],{},"Tolls and crossings",[92,5599,5600],{},[19,5601,3124],{},[92,5603,5604],{},"Dartford, M6 Toll, estuarial crossings",[77,5606,5607,5609,5613],{},[92,5608,5478],{},[92,5610,5611],{},[19,5612,3124],{},[92,5614,5615],{},"Journey must be business",[77,5617,5618,5621,5625],{},[92,5619,5620],{},"ULEZ \u002F clean air charges",[92,5622,5623],{},[19,5624,3124],{},[92,5626,5627],{},"Same test",[77,5629,5630,5633,5637],{},[92,5631,5632],{},"Parking fine",[92,5634,5635],{},[19,5636,3164],{},[92,5638,5639],{},"Penalties are never deductible",[77,5641,5642,5645,5649],{},[92,5643,5644],{},"Speeding fine",[92,5646,5647],{},[19,5648,3164],{},[92,5650,5651],{},"Same",[77,5653,5654,5657,5661],{},[92,5655,5656],{},"Clamping release fee",[92,5658,5659],{},[19,5660,3164],{},[92,5662,5663],{},"Consequence of a penalty",[77,5665,5666,5669,5671],{},[92,5667,5668],{},"Vehicle cleaning",[92,5670,3164],{},[92,5672,5673],{},"A running cost, covered by the mileage rate",[77,5675,5676,5679,5681],{},[92,5677,5678],{},"Breakdown cover",[92,5680,3164],{},[92,5682,5683],{},"Covered by the mileage rate; only apportioned by the self-employed on actual costs",[24,5685,5687],{"id":5686},"where-the-receipts-go-wrong","Where the receipts go wrong",[71,5689,5690,5700],{},[74,5691,5692],{},[77,5693,5694,5697],{},[80,5695,5696],{},"Problem",[80,5698,5699],{},"Fix",[87,5701,5702,5710,5718,5726],{},[77,5703,5704,5707],{},[92,5705,5706],{},"Thermal receipts fade to blank",[92,5708,5709],{},"Photograph at the time",[77,5711,5712,5715],{},[92,5713,5714],{},"Charges paid days later in a batch",[92,5716,5717],{},"Attach each to its journey when it happens",[77,5719,5720,5723],{},[92,5721,5722],{},"No record of which trip a charge belongs to",[92,5724,5725],{},"Log the cost against the trip, not the month",[77,5727,5728,5731],{},[92,5729,5730],{},"Personal and business charges mixed",[92,5732,5733],{},"Classify at the point of payment",[24,5735,210],{"id":209},[162,5737,5738,5743,5748,5753,5759],{},[35,5739,5740],{},[216,5741,5033],{"href":5031,"rel":5742},[220],[35,5744,5745],{},[216,5746,2922],{"href":2920,"rel":5747},[220],[35,5749,5750],{},[216,5751,408],{"href":406,"rel":5752},[220],[35,5754,5755],{},[216,5756,5758],{"href":3234,"rel":5757},[220],"BIM75005: simplified expenses, motor vehicles (HMRC manual)",[35,5760,5761],{},[216,5762,4076],{"href":2927,"rel":5763},[220],[718,5765],{},[12,5767,5768],{},[723,5769,5770],{},"General information for UK drivers, not tax advice. Check anything unusual with HMRC or your accountant.",{"title":248,"searchDepth":249,"depth":249,"links":5772},[5773,5774,5775,5776,5777,5778,5779],{"id":5459,"depth":249,"text":5460},{"id":5497,"depth":249,"text":5498},{"id":5530,"depth":249,"text":5531},{"id":5543,"depth":249,"text":5544},{"id":5560,"depth":249,"text":5561},{"id":5686,"depth":249,"text":5687},{"id":209,"depth":249,"text":210},"2026-07-02","Mileage is not the whole claim. The out-of-pocket costs that ride along with a business journey, and the ones that never qualify.","\u002Fblog\u002Fparking-tolls-and-charges.jpg","A circular multi storey car park in a city","Photo by Newcastle Libraries","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F39821974@N06\u002F4090657232","Public domain","https:\u002F\u002Fcreativecommons.org\u002Fpublicdomain\u002Fmark\u002F1.0\u002F",{},[1922,4125],{"title":2939,"description":5781},"blog\u002Fparking-tolls-and-charges",[464,5793,5794],"expenses","receipts","QG9HiUeqG_TTvPKIy3LPY38JYgV21M1wKAVxL5BNZhA",{"id":5797,"title":5798,"author":7,"body":5799,"category":1513,"date":6136,"description":6137,"draft":261,"extension":262,"image":6138,"imageAlt":6139,"imageCredit":6140,"imageCreditUrl":6141,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":6142,"navigation":267,"path":6143,"ratesFor":265,"readTime":455,"reviewed":265,"reviewedAgainst":6144,"seo":6145,"seoTitle":265,"stem":6146,"tags":6147,"updated":265,"__hash__":6150},"blog\u002Fblog\u002Fcutting-fuel-costs-same-commute.md","Nine ways to cut fuel costs on the same commute",{"type":9,"value":5800,"toc":6120},[5801,5804,5808,5811,5815,5818,5822,5825,5829,5832,5836,5839,5843,5846,5850,5853,5857,5860,5864,5867,5871,5874,5877,5881,5884,6002,6005,6009,6063,6067,6070,6101,6104,6106],[12,5802,5803],{},"You cannot always change the journey. You can change what it costs. Roughly in order of what they return:",[24,5805,5807],{"id":5806},"_1-ease-off-the-throttle","1. Ease off the throttle",[12,5809,5810],{},"Air resistance rises with the square of speed, so the last ten miles per hour are the expensive ones. Dropping from 75 to 65 on a motorway run typically saves in the region of 10 to 15% of the fuel, and costs you a couple of minutes an hour.",[24,5812,5814],{"id":5813},"_2-anticipate-instead-of-react","2. Anticipate instead of react",[12,5816,5817],{},"Lifting early for a red light rather than braking late is free. Every drop of fuel you spend building speed you then throw away as heat in the brakes. This is the single biggest difference between two people driving the same route in the same car.",[24,5819,5821],{"id":5820},"_3-check-your-tyre-pressures","3. Check your tyre pressures",[12,5823,5824],{},"Under-inflated tyres increase rolling resistance measurably, and most cars on the road are down a few PSI. It takes five minutes a month, helps the tyres last longer, and is a safety item anyway.",[24,5826,5828],{"id":5827},"_4-take-the-roof-bars-off","4. Take the roof bars off",[12,5830,5831],{},"A roof rack or box is a serious aerodynamic penalty at motorway speed, easily 10 to 20% on a small car. If it has been on since the summer holiday, that is expensive storage.",[24,5833,5835],{"id":5834},"_5-empty-the-boot","5. Empty the boot",[12,5837,5838],{},"Weight matters most in town, where you are accelerating repeatedly. The bag of sand from a job in March is not helping.",[24,5840,5842],{"id":5841},"_6-combine-trips","6. Combine trips",[12,5844,5845],{},"A cold engine is dramatically less efficient for the first few miles. Three short errands from cold cost far more than one loop that does all three.",[24,5847,5849],{"id":5848},"_7-buy-fuel-on-price-not-on-habit","7. Buy fuel on price, not on habit",[12,5851,5852],{},"Supermarket forecourts are usually cheaper than motorway services by a wide margin. Filling up before a long run rather than on it is often worth several pounds a tank for a two-minute detour.",[24,5854,5856],{"id":5855},"_8-service-it-when-it-asks","8. Service it when it asks",[12,5858,5859],{},"A clogged air filter, tired plugs or the wrong oil grade all cost economy. Servicing is not just about avoiding failure.",[24,5861,5863],{"id":5862},"_9-know-your-real-number","9. Know your real number",[12,5865,5866],{},"You cannot manage what you do not measure. Work out your actual MPG between two full tanks rather than trusting the trip computer, which is often optimistic by a few percent.",[24,5868,5870],{"id":5869},"the-one-that-pays-for-all-the-others","The one that pays for all the others",[12,5872,5873],{},"If any of your driving is for work, logging it matters more than any tip above. At 55p a mile, 200 business miles a month is an approved amount of £1,320 a year. That is there to cover the whole cost of running the car, not only the fuel, and it only reaches you, through your employer or your tax return, if the miles are recorded.",[12,5875,5876],{},"The catch is that unclaimed miles are worth nothing. That is the entire reason Milometry exists: record the journey while it happens, sort it in seconds, and let the claim add itself up.",[24,5878,5880],{"id":5879},"what-each-habit-is-actually-worth","What each habit is actually worth",[12,5882,5883],{},"Ranked by what it saves on 10,000 miles a year at 45 mpg and 145p a litre, roughly £1,460 of fuel:",[71,5885,5886,5902],{},[74,5887,5888],{},[77,5889,5890,5893,5896,5899],{},[80,5891,5892],{},"Change",[80,5894,5895],{},"Typical saving",[80,5897,5898],{},"Per year",[80,5900,5901],{},"Effort",[87,5903,5904,5918,5932,5946,5960,5974,5988],{},[77,5905,5906,5909,5912,5915],{},[92,5907,5908],{},"Take the roof box or bars off",[92,5910,5911],{},"5-20% when fitted",[92,5913,5914],{},"up to £290",[92,5916,5917],{},"Ten minutes",[77,5919,5920,5923,5926,5929],{},[92,5921,5922],{},"Keep tyres at the right pressure",[92,5924,5925],{},"2-4%",[92,5927,5928],{},"£30-£60",[92,5930,5931],{},"Five minutes a month",[77,5933,5934,5937,5940,5943],{},[92,5935,5936],{},"Ease off from 80 to 70 on motorways",[92,5938,5939],{},"10-15% of motorway miles",[92,5941,5942],{},"varies",[92,5944,5945],{},"Free",[77,5947,5948,5951,5954,5957],{},[92,5949,5950],{},"Combine short trips into one",[92,5952,5953],{},"5-10% for short-trip drivers",[92,5955,5956],{},"£70-£145",[92,5958,5959],{},"Planning",[77,5961,5962,5965,5968,5971],{},[92,5963,5964],{},"Lose 50 kg of junk from the boot",[92,5966,5967],{},"1-2%",[92,5969,5970],{},"£15-£30",[92,5972,5973],{},"Fifteen minutes",[77,5975,5976,5979,5982,5985],{},[92,5977,5978],{},"Service on schedule, right oil",[92,5980,5981],{},"1-3%",[92,5983,5984],{},"£15-£45",[92,5986,5987],{},"Already doing it",[77,5989,5990,5993,5996,5999],{},[92,5991,5992],{},"Air con off in town",[92,5994,5995],{},"1-3% in summer",[92,5997,5998],{},"Small",[92,6000,6001],{},"Uncomfortable",[12,6003,6004],{},"The top two are the ones worth actually doing: high value, near-zero effort, and neither of them\nmakes the drive worse.",[24,6006,6008],{"id":6007},"the-ones-that-are-mostly-myth","The ones that are mostly myth",[71,6010,6011,6021],{},[74,6012,6013],{},[77,6014,6015,6018],{},[80,6016,6017],{},"Claim",[80,6019,6020],{},"Reality",[87,6022,6023,6031,6039,6047,6055],{},[77,6024,6025,6028],{},[92,6026,6027],{},"\"Fill up when it's cold, fuel is denser\"",[92,6029,6030],{},"The difference is far below what you can measure",[77,6032,6033,6036],{},[92,6034,6035],{},"\"Premium fuel improves economy\"",[92,6037,6038],{},"Only in engines that require it; otherwise negligible",[77,6040,6041,6044],{},[92,6042,6043],{},"\"Coasting in neutral saves fuel\"",[92,6045,6046],{},"Modern engines cut fuel on the overrun; neutral uses more",[77,6048,6049,6052],{},[92,6050,6051],{},"\"Half a tank saves weight\"",[92,6053,6054],{},"~20 kg. Below the noise, and you refuel twice as often",[77,6056,6057,6060],{},[92,6058,6059],{},"\"Warm the engine up on the drive\"",[92,6061,6062],{},"Idling returns 0 mpg. Drive gently instead",[24,6064,6066],{"id":6065},"and-the-one-that-dwarfs-all-of-them","And the one that dwarfs all of them",[12,6068,6069],{},"If any of your driving is for work, the mileage claim is worth more than every habit above\ncombined:",[71,6071,6072,6081],{},[74,6073,6074],{},[77,6075,6076,6078],{},[80,6077],{},[80,6079,6080],{},"Annual value",[87,6082,6083,6091],{},[77,6084,6085,6088],{},[92,6086,6087],{},"Every fuel-saving habit above, done diligently",[92,6089,6090],{},"£150-£400",[77,6092,6093,6096],{},[92,6094,6095],{},"200 business miles a month, claimed at the approved rates",[92,6097,6098],{},[19,6099,6100],{},"£1,080",[12,6102,6103],{},"The catch is that unclaimed miles are worth nothing at all, which is the entire reason to keep a\nrecord.",[24,6105,210],{"id":209},[162,6107,6108,6115],{},[35,6109,6110],{},[216,6111,6114],{"href":6112,"rel":6113},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fstatistics\u002Fweekly-road-fuel-prices",[220],"Weekly road fuel prices (DESNZ)",[35,6116,6117],{},[216,6118,1902],{"href":1900,"rel":6119},[220],{"title":248,"searchDepth":249,"depth":249,"links":6121},[6122,6123,6124,6125,6126,6127,6128,6129,6130,6131,6132,6133,6134,6135],{"id":5806,"depth":249,"text":5807},{"id":5813,"depth":249,"text":5814},{"id":5820,"depth":249,"text":5821},{"id":5827,"depth":249,"text":5828},{"id":5834,"depth":249,"text":5835},{"id":5841,"depth":249,"text":5842},{"id":5848,"depth":249,"text":5849},{"id":5855,"depth":249,"text":5856},{"id":5862,"depth":249,"text":5863},{"id":5869,"depth":249,"text":5870},{"id":5879,"depth":249,"text":5880},{"id":6007,"depth":249,"text":6008},{"id":6065,"depth":249,"text":6066},{"id":209,"depth":249,"text":210},"2026-06-18","No new car, no lifestyle change. The habits and checks that actually move the needle, roughly in order of what they are worth.","\u002Fblog\u002Fcutting-fuel-costs-same-commute.jpg","A petrol station forecourt seen from the road","Photo by Jaggery","https:\u002F\u002Fwww.geograph.org.uk\u002Fphoto\u002F1959847",{},"\u002Fblog\u002Fcutting-fuel-costs-same-commute",[],{"title":5798,"description":6137},"blog\u002Fcutting-fuel-costs-same-commute",[5447,6148,6149],"savings","driving","MRPWdb6epIByXXB9tjV_0O0eetGEJP7mv6muPEJxBYA",{"id":6152,"title":6153,"author":7,"body":6154,"category":1233,"date":6477,"description":6478,"draft":261,"extension":262,"image":6479,"imageAlt":6480,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":6481,"navigation":267,"path":6482,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":6483,"seo":6484,"seoTitle":265,"stem":6485,"tags":6486,"updated":2671,"__hash__":6490},"blog\u002Fblog\u002Fswitching-from-another-mileage-app.md","Switching mileage apps without losing the tax year",{"type":9,"value":6155,"toc":6467},[6156,6159,6163,6166,6169,6173,6184,6198,6201,6205,6211,6226,6240,6244,6251,6271,6274,6278,6281,6297,6300,6304,6375,6379,6445,6448,6450],[12,6157,6158],{},"Changing mileage apps mid-tax-year sounds like the sort of thing that loses you money. It does not have to, as long as the history comes with you.",[24,6160,6162],{"id":6161},"why-the-history-matters","Why the history matters",[12,6164,6165],{},"The 55p rate only applies to your first 10,000 business miles in a tax year. If your new app starts counting from zero in September, every mile it records is priced at 55p, including the ones that should have dropped to 25p because of driving you did in May. Your claim ends up wrong in the direction HMRC cares about.",[12,6167,6168],{},"Bring the old trips across and the banding is calculated over the whole year, as it should be.",[24,6170,6172],{"id":6171},"getting-the-data-out","Getting the data out",[12,6174,6175,6176,6179,6180,6183],{},"Most mileage apps can export a CSV, usually somewhere in settings under export, reports or backup. What you want is one row per journey with, at minimum, a ",[19,6177,6178],{},"date"," and a ",[19,6181,6182],{},"distance",". Anything else is a bonus:",[162,6185,6186,6189,6192,6195],{},[35,6187,6188],{},"Start and end location",[35,6190,6191],{},"Start time",[35,6193,6194],{},"Business or personal",[35,6196,6197],{},"Notes or purpose",[12,6199,6200],{},"If your old app can only email you a PDF report, you can still type the trips in by hand. Tedious, but a one-off.",[24,6202,6204],{"id":6203},"check-three-things-before-importing","Check three things before importing",[12,6206,6207,6210],{},[19,6208,6209],{},"Units."," Is the distance column miles or kilometres? Getting this wrong inflates or shrinks a whole year of claims.",[12,6212,6213,6216,6217,6221,6222,6225],{},[19,6214,6215],{},"Date format."," UK exports are usually ",[6218,6219,6220],"code",{},"dd\u002Fmm\u002Fyyyy",", but apps built elsewhere often use ",[6218,6223,6224],{},"mm\u002Fdd\u002Fyyyy",". If the first twelve rows look plausible and the rest look mad, this is why.",[12,6227,6228,6231,6232,6235,6236,6239],{},[19,6229,6230],{},"What \"category\" means."," Some apps export ",[6218,6233,6234],{},"Business","\u002F",[6218,6237,6238],{},"Personal",", others use custom categories like \"Client visit\" or \"Commute\". You will want to know which is which before you map the column.",[24,6241,6243],{"id":6242},"bringing-it-into-milometry","Bringing it into Milometry",[12,6245,6246,6247,6250],{},"Settings, then Export & sync, then ",[19,6248,6249],{},"Import trips from CSV",". The wizard is three steps:",[32,6252,6253,6259,6265],{},[35,6254,6255,6258],{},[19,6256,6257],{},"Pick the file."," Milometry reads the header row and works out which column is which, including the common naming from other apps.",[35,6260,6261,6264],{},[19,6262,6263],{},"Check the mapping."," Every field is a dropdown. Point Date and Distance at the right columns, set miles or kilometres, choose what unlabelled rows should become, and pick which vehicle they belong to.",[35,6266,6267,6270],{},[19,6268,6269],{},"Preview and import."," You see how many trips parsed cleanly and how many rows could not be read, then confirm.",[12,6272,6273],{},"Anything that duplicates a trip already in Milometry is skipped, so importing the same file twice is harmless. Rows with an unreadable date or distance are reported rather than silently dropped.",[24,6275,6277],{"id":6276},"after-the-import","After the import",[12,6279,6280],{},"Two things worth doing:",[162,6282,6283,6290],{},[35,6284,6285,6286,6289],{},"Open ",[19,6287,6288],{},"Insights"," and check the tax-year total looks like your year. If it is wildly out, the units or the date format were probably wrong; delete the imported trips and try again.",[35,6291,6292,6293,6296],{},"Tag your regular places in ",[19,6294,6295],{},"Locations",". Once the office and your usual sites are tagged, Milometry sorts most future trips for you.",[12,6298,6299],{},"Then carry on driving. From that point, the log keeps itself.",[24,6301,6303],{"id":6302},"what-to-check-in-the-export","What to check in the export",[71,6305,6306,6318],{},[74,6307,6308],{},[77,6309,6310,6313,6315],{},[80,6311,6312],{},"Check",[80,6314,4452],{},[80,6316,6317],{},"If it is wrong",[87,6319,6320,6331,6342,6353,6364],{},[77,6321,6322,6325,6328],{},[92,6323,6324],{},"Units, miles or kilometres",[92,6326,6327],{},"A km export read as miles overstates every distance by about 61% (1 km is 0.621 miles)",[92,6329,6330],{},"Every claim figure is overstated",[77,6332,6333,6336,6339],{},[92,6334,6335],{},"Date format",[92,6337,6338],{},"US vs UK ordering silently swaps days and months",[92,6340,6341],{},"Trips land in the wrong month, banding breaks",[77,6343,6344,6347,6350],{},[92,6345,6346],{},"Classification column",[92,6348,6349],{},"Some apps export it, some do not",[92,6351,6352],{},"Everything arrives unclassified",[77,6354,6355,6358,6361],{},[92,6356,6357],{},"Running order",[92,6359,6360],{},"Banding depends on date order",[92,6362,6363],{},"Rate bands apply to the wrong trips",[77,6365,6366,6369,6372],{},[92,6367,6368],{},"Duplicates",[92,6370,6371],{},"Re-importing doubles mileage",[92,6373,6374],{},"The claim is overstated",[24,6376,6378],{"id":6377},"the-import-step-by-step","The import, step by step",[71,6380,6381,6389],{},[74,6382,6383],{},[77,6384,6385,6387],{},[80,6386,82],{},[80,6388,2257],{},[87,6390,6391,6399,6407,6415,6422,6429,6437],{},[77,6392,6393,6396],{},[92,6394,6395],{},"Export CSV from the old app",[92,6397,6398],{},"Its own settings",[77,6400,6401,6404],{},[92,6402,6403],{},"Settings → Export & sync → Import trips from CSV",[92,6405,6406],{},"Milometry",[77,6408,6409,6412],{},[92,6410,6411],{},"Map the columns (date and distance are required)",[92,6413,6414],{},"Import wizard",[77,6416,6417,6420],{},[92,6418,6419],{},"Choose the unit, miles or kilometres",[92,6421,6414],{},[77,6423,6424,6427],{},[92,6425,6426],{},"Review the preview before committing",[92,6428,6414],{},[77,6430,6431,6434],{},[92,6432,6433],{},"Sort anything that arrived unclassified",[92,6435,6436],{},"Classify tab",[77,6438,6439,6442],{},[92,6440,6441],{},"Tag your regular places",[92,6443,6444],{},"Settings → Locations",[12,6446,6447],{},"Duplicates of trips already in the app are skipped, so a second import after a failed one does not\ndouble anything.",[24,6449,210],{"id":209},[162,6451,6452,6457,6462],{},[35,6453,6454],{},[216,6455,4090],{"href":4088,"rel":6456},[220],[35,6458,6459],{},[216,6460,4097],{"href":4095,"rel":6461},[220],[35,6463,6464],{},[216,6465,1902],{"href":1900,"rel":6466},[220],{"title":248,"searchDepth":249,"depth":249,"links":6468},[6469,6470,6471,6472,6473,6474,6475,6476],{"id":6161,"depth":249,"text":6162},{"id":6171,"depth":249,"text":6172},{"id":6203,"depth":249,"text":6204},{"id":6242,"depth":249,"text":6243},{"id":6276,"depth":249,"text":6277},{"id":6302,"depth":249,"text":6303},{"id":6377,"depth":249,"text":6378},{"id":209,"depth":249,"text":210},"2026-06-04","How to get your history out of another app, what to check in the export, and how to bring it into Milometry so the 10,000-mile banding still works.","\u002Fshots\u002Fdata.png","Export and sync options in Milometry",{},"\u002Fblog\u002Fswitching-from-another-mileage-app",[],{"title":6153,"description":6478},"blog\u002Fswitching-from-another-mileage-app",[6487,6488,6489],"import","csv","getting started","cl4Rk2qT-sFp-Ss2avPVrxKnxGHQuC9ZMzbXvyCAOFo",{"id":6492,"title":6493,"author":7,"body":6494,"category":258,"date":6694,"description":6695,"draft":261,"extension":262,"image":6696,"imageAlt":6697,"imageCredit":6698,"imageCreditUrl":6699,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":6702,"navigation":267,"path":6703,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":6704,"seo":6705,"seoTitle":265,"stem":6706,"tags":6707,"updated":2671,"__hash__":6710},"blog\u002Fblog\u002Fmotorcycle-and-bicycle-mileage-rates.md","The 24p and 20p rates for motorcycles and bicycles",{"type":9,"value":6495,"toc":6686},[6496,6499,6501,6518,6525,6528,6532,6535,6603,6606,6610,6613,6616,6619,6623,6630,6633,6637,6640,6643,6645,6679,6681],[12,6497,6498],{},"The car rate is better known: 55p a mile for journeys from 6 April 2026. HMRC also publishes approved rates for motorcycles and bicycles, and they behave differently.",[24,6500,3565],{"id":3564},[162,6502,6503,6508,6513],{},[35,6504,6505,6507],{},[19,6506,2742],{},": 55p a mile for the first 10,000 business miles in the tax year, then 25p",[35,6509,6510,6512],{},[19,6511,2753],{},": 24p a mile, flat",[35,6514,6515,6517],{},[19,6516,2763],{},": 20p a mile, flat",[12,6519,6520,6521,6524],{},"The important word is ",[723,6522,6523],{},"flat",". The 10,000-mile threshold that drops car mileage to 25p does not apply to motorcycles or bicycles. Ride 15,000 business miles on a motorbike and every one of them is 24p.",[12,6526,6527],{},"These are the approved amounts an employer can pay an employee tax free. If you are self-employed and use simplified expenses, the 24p motorcycle rate applies too, but there is no bicycle rate in simplified expenses.",[24,6529,6531],{"id":6530},"what-the-flat-rate-is-worth-at-higher-mileage","What the flat rate is worth at higher mileage",[12,6533,6534],{},"Because motorcycle and bicycle rates are not banded, the gap to the car narrows once you pass the\nthreshold:",[71,6536,6537,6552],{},[74,6538,6539],{},[77,6540,6541,6543,6546,6549],{},[80,6542,3698],{},[80,6544,6545],{},"Car (banded)",[80,6547,6548],{},"Motorcycle (24p flat)",[80,6550,6551],{},"Bicycle (20p flat)",[87,6553,6554,6565,6577,6590],{},[77,6555,6556,6558,6560,6562],{},[92,6557,3717],{},[92,6559,3720],{},[92,6561,3870],{},[92,6563,6564],{},"£400",[77,6566,6567,6569,6571,6574],{},[92,6568,3751],{},[92,6570,3754],{},[92,6572,6573],{},"£2,400",[92,6575,6576],{},"£2,000",[77,6578,6579,6581,6584,6587],{},[92,6580,3785],{},[92,6582,6583],{},"£8,000 (40.0p avg)",[92,6585,6586],{},"£4,800",[92,6588,6589],{},"£4,000",[77,6591,6592,6594,6597,6600],{},[92,6593,3803],{},[92,6595,6596],{},"£10,500 (35.0p avg)",[92,6598,6599],{},"£7,200",[92,6601,6602],{},"£6,000",[12,6604,6605],{},"The car rate is higher per mile at every level, but the gap narrows above 10,000 miles. All of\nthese are approved amounts, meant to cover the cost of running the vehicle, not money to keep.",[24,6607,6609],{"id":6608},"why-the-bicycle-rate-gets-ignored","Why the bicycle rate gets ignored",[12,6611,6612],{},"Because it sounds trivial. It is worth doing the arithmetic before you decide that.",[12,6614,6615],{},"A four-mile round trip to a client twice a week is roughly 400 business miles a year. At 20p that is an approved amount of £80 for journeys that are easy not to record. If you are an employee whose employer pays nothing, that becomes tax relief on £80 (£16 for a basic-rate taxpayer). Not life-changing, but it costs you nothing to have counted it.",[12,6617,6618],{},"For employees who make local calls by bike, or anyone employed in a city where the bike genuinely is the sensible vehicle, the numbers get considerably more interesting.",[24,6620,6622],{"id":6621},"the-same-rules-still-apply","The same rules still apply",[12,6624,6625,6626,6629],{},"None of this changes what counts as business travel. A cycle commute from home to a permanent workplace is ordinary commuting and is not claimable, exactly as it would be in a car. The journey has to be travel ",[723,6627,6628],{},"in the performance of your duties",", or to a temporary workplace.",[12,6631,6632],{},"A Cycle to Work bike is provided by your employer, so the 20p rate for your own bike does not apply to it.",[24,6634,6636],{"id":6635},"recording-them","Recording them",[12,6638,6639],{},"The evidence HMRC expects is the same whatever you were riding: the date, where you went and came from, why it was business, and the distance. That is the awkward part on a bike, because there is no odometer to photograph and nobody wants to stop and write things down.",[12,6641,6642],{},"Milometry records the journey by GPS regardless of what you were on, so a bike trip logs itself the same way a drive does. Set the vehicle up with its own rate and the claim adds up correctly against the flat rate rather than the banded car one.",[24,6644,210],{"id":209},[162,6646,6647,6652,6657,6663,6668,6674],{},[35,6648,6649],{},[216,6650,1902],{"href":1900,"rel":6651},[220],[35,6653,6654],{},[216,6655,408],{"href":406,"rel":6656},[220],[35,6658,6659],{},[216,6660,6662],{"href":2913,"rel":6661},[220],"EIM31240: approved mileage allowance payments, the rates (HMRC manual)",[35,6664,6665],{},[216,6666,4076],{"href":2927,"rel":6667},[220],[35,6669,6670],{},[216,6671,6673],{"href":433,"rel":6672},[220],"Ordinary commuting and private travel: 490 chapter 3 (HMRC)",[35,6675,6676],{},[216,6677,2901],{"href":2899,"rel":6678},[220],[718,6680],{},[12,6682,6683],{},[723,6684,6685],{},"General information for UK drivers and riders, not tax advice.",{"title":248,"searchDepth":249,"depth":249,"links":6687},[6688,6689,6690,6691,6692,6693],{"id":3564,"depth":249,"text":3565},{"id":6530,"depth":249,"text":6531},{"id":6608,"depth":249,"text":6609},{"id":6621,"depth":249,"text":6622},{"id":6635,"depth":249,"text":6636},{"id":209,"depth":249,"text":210},"2026-05-28","Motorcycles and bicycles have their own approved mileage rates, and unlike the car rate they are not banded at 10,000 miles.","\u002Fblog\u002Fmotorcycle-and-bicycle-mileage-rates.jpg","Motorcyclists riding in city traffic","Photo by Skitter Photo","https:\u002F\u002Fstocksnap.io\u002Fphoto\u002Fmotorbike-motorcycle-6F4302CB15","CC0 1.0","https:\u002F\u002Fcreativecommons.org\u002Fpublicdomain\u002Fzero\u002F1.0\u002F",{},"\u002Fblog\u002Fmotorcycle-and-bicycle-mileage-rates",[1922,4125],{"title":6493,"description":6695},"blog\u002Fmotorcycle-and-bicycle-mileage-rates",[464,6708,6709],"motorcycle","cycling","T3hkq3nb9Jh4_JDyMAIJbQlw0LnkRfItE9wSJlf6A7o",{"id":6712,"title":6713,"author":7,"body":6714,"category":258,"date":7034,"description":7035,"draft":261,"extension":262,"image":7036,"imageAlt":7037,"imageCredit":7038,"imageCreditUrl":7039,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":7040,"navigation":267,"path":7041,"ratesFor":1519,"readTime":455,"reviewed":2671,"reviewedAgainst":7042,"seo":7043,"seoTitle":265,"stem":7044,"tags":7045,"updated":2671,"__hash__":7046},"blog\u002Fblog\u002Fthe-24-month-rule-explained.md","The 24-month rule, in plain English",{"type":9,"value":6715,"toc":7024},[6716,6724,6727,6731,6744,6747,6750,6754,6760,6767,6774,6777,6781,6784,6787,6791,6854,6857,6861,6864,6914,6917,6921,6924,6927,6931,6934,6947,6950,6952,7017,7019],[12,6717,4165,6718,6720,6721,6723],{},[19,6719,2703],{}," is claimable. Travel to a ",[19,6722,4154],{}," is ordinary commuting and is not. The 24-month rule, which applies to employees (including directors of their own company), is one of the tests the law uses to decide which one you are looking at, and it catches people out because it works on expectation rather than hindsight.",[12,6725,6726],{},"\"Claimable\" here means your employer can pay you for the journey tax free up to the approved amount, and if they pay less you can claim tax relief on the shortfall against your own Income Tax (Mileage Allowance Relief).",[24,6728,6730],{"id":6729},"the-rule","The rule",[12,6732,6733,6734,995,6737,6739,6740,6743],{},"A workplace you go to for a task of limited duration is normally temporary. It stops being temporary when your work there runs, or can reasonably be expected to run, for ",[19,6735,6736],{},"more than 24 months",[723,6738,4227],{}," your attendance is for a ",[19,6741,6742],{},"significant part"," of your working time.",[12,6745,6746],{},"Both halves matter. More than two years on a site three days a week is caught. More than two years popping in once a quarter is not.",[12,6748,6749],{},"There is a sister rule: a site is also permanent if you are expected to work there for all or almost all of the time you are likely to hold the job, however short that is. That is the one that catches fixed-term and site-by-site contracts.",[24,6751,6753],{"id":6752},"the-part-that-surprises-people","The part that surprises people",[12,6755,6756,6757,22],{},"It is not \"you can claim for the first 24 months and then stop\". The test is about ",[19,6758,6759],{},"expectation",[12,6761,6762,6763,6766],{},"If you take an assignment that everyone knows from day one will run for three years, the workplace is permanent from the ",[723,6764,6765],{},"first day",". There is no 24 months of allowable travel followed by a cut-off. It was never temporary. That stays true even if the assignment is cut short: HMRC's own example is a 28-month posting that ended after 18, with no relief for any of it.",[12,6768,6769,6770,6773],{},"Conversely, if a six-month contract keeps being extended and at month 20 it becomes clear it will run past two years, the travel stops being claimable ",[19,6771,6772],{},"from the point the expectation changed",", not from month 24. The change works the other way too: a long posting that is shortened to under 24 months becomes temporary from the date it is shortened.",[12,6775,6776],{},"That is the trap. The clock is not counting your journeys. It is measuring what could reasonably be expected at the time, judged on things like what your employer told you and the expected length of the project.",[24,6778,6780],{"id":6779},"significant-part-of-your-working-time","\"Significant part of your working time\"",[12,6782,6783],{},"The legislation does not fix a percentage, but HMRC's guidance treats 40% or more of your working time as a significant part. Below that, a workplace you attend for a limited-duration task can remain temporary even beyond 24 months. (A place you attend for an open-ended purpose is permanent however little time you spend there: the 40% test only applies to somewhere that would otherwise be temporary.)",[12,6785,6786],{},"This is what makes the occasional-visit case genuinely different from the four-days-a-week case, and why two people on the same contract can get different answers.",[24,6788,6790],{"id":6789},"four-scenarios-worked-through","Four scenarios, worked through",[71,6792,6793,6806],{},[74,6794,6795],{},[77,6796,6797,6800,6803],{},[80,6798,6799],{},"Situation",[80,6801,6802],{},"Temporary?",[80,6804,6805],{},"Travel claimable",[87,6807,6808,6818,6832,6843],{},[77,6809,6810,6813,6815],{},[92,6811,6812],{},"9-month contract, expected 9 months",[92,6814,3124],{},[92,6816,6817],{},"Throughout",[77,6819,6820,6823,6827],{},[92,6821,6822],{},"3-year contract, known on day one",[92,6824,6825],{},[19,6826,3164],{},[92,6828,6829],{},[19,6830,6831],{},"None, from day one",[77,6833,6834,6837,6840],{},[92,6835,6836],{},"12-month contract, extended at month 10 to 30 months",[92,6838,6839],{},"Yes, then no",[92,6841,6842],{},"Until month 10 only",[77,6844,6845,6848,6851],{},[92,6846,6847],{},"30-month engagement, attending one day a fortnight",[92,6849,6850],{},"Yes, if the visits are for that limited-duration task",[92,6852,6853],{},"Throughout, below the \"significant part\" test",[12,6855,6856],{},"The third row is the one that costs people money, because nothing visible changes on the day the\nanswer does.",[24,6858,6860],{"id":6859},"what-it-is-worth-in-money","What it is worth, in money",[12,6862,6863],{},"A 30-mile each-way drive to a site, four days a week, 46 weeks a year, at the 2026-27 approved rates for an employee's own car (55p a mile, 25p above 10,000):",[71,6865,6866,6877],{},[74,6867,6868],{},[77,6869,6870,6872,6875],{},[80,6871],{},[80,6873,6874],{},"Miles",[80,6876,3707],{},[87,6878,6879,6890,6901],{},[77,6880,6881,6884,6887],{},[92,6882,6883],{},"Per day",[92,6885,6886],{},"60",[92,6888,6889],{},"£33.00",[77,6891,6892,6895,6898],{},[92,6893,6894],{},"Per week (4 days)",[92,6896,6897],{},"240",[92,6899,6900],{},"£132.00",[77,6902,6903,6905,6908],{},[92,6904,5898],{},[92,6906,6907],{},"11,040",[92,6909,6910,6913],{},[19,6911,6912],{},"£5,760"," (banded)",[12,6915,6916],{},"£5,760 is the approved amount, not money you keep. If your employer pays you that much for the\nmiles, it is tax free. If they pay nothing, Mileage Allowance Relief on £5,760 is worth your tax\nrate on it: £1,152 at 20%, £2,304 at 40%.",[24,6918,6920],{"id":6919},"why-it-is-worth-getting-right","Why it is worth getting right",[12,6922,6923],{},"If the workplace was in fact permanent, those miles were commuting. Payments your employer made for them were taxable pay, and any relief you claimed was not due, so HMRC can recover the tax, with interest and possibly penalties. Repeated across several years, that adds up.",[12,6925,6926],{},"Getting it wrong the other way, treating a site as permanent when it qualified as temporary, means the tax-free payment or the relief goes unclaimed.",[24,6928,6930],{"id":6929},"what-to-do-about-it","What to do about it",[12,6932,6933],{},"Keep the record either way. A journey you did not log is hard to support later if it turns out you were entitled, and a journey you logged but did not claim costs you nothing.",[12,6935,6936,6937,6940,6941,6943,6944,6946],{},"In Milometry, tag a genuinely permanent workplace as ",[19,6938,6939],{},"Workplace"," and your house as ",[19,6942,2855],{},": those journeys are then recognised as ordinary commuting and kept out of your claim automatically, while staying in your records. Tag a temporary site as ",[19,6945,6234],{}," instead, and it counts.",[12,6948,6949],{},"If the status of a site changes (an extension lands, the expectation shifts), change the tag from that date. The history stays intact and the claim adjusts.",[24,6951,210],{"id":209},[162,6953,6954,6959,6964,6969,6976,6983,6990,6997,7002,7007,7012],{},[35,6955,6956],{},[216,6957,2901],{"href":2899,"rel":6958},[220],[35,6960,6961],{},[216,6962,4532],{"href":4530,"rel":6963},[220],[35,6965,6966],{},[216,6967,4539],{"href":4537,"rel":6968},[220],[35,6970,6971],{},[216,6972,6975],{"href":6973,"rel":6974},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32083",[220],"Employment Income Manual EIM32083: example, posting ended early (HMRC)",[35,6977,6978],{},[216,6979,6982],{"href":6980,"rel":6981},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32084",[220],"Employment Income Manual EIM32084: example, posting extended (HMRC)",[35,6984,6985],{},[216,6986,6989],{"href":6987,"rel":6988},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32086",[220],"Employment Income Manual EIM32086: example, below 40% of working time (HMRC)",[35,6991,6992],{},[216,6993,6996],{"href":6994,"rel":6995},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32100",[220],"Employment Income Manual EIM32100: working out what the employee expects (HMRC)",[35,6998,6999],{},[216,7000,4546],{"href":4544,"rel":7001},[220],[35,7003,7004],{},[216,7005,4579],{"href":4577,"rel":7006},[220],[35,7008,7009],{},[216,7010,408],{"href":406,"rel":7011},[220],[35,7013,7014],{},[216,7015,2922],{"href":2920,"rel":7016},[220],[718,7018],{},[12,7020,7021],{},[723,7022,7023],{},"General information for UK drivers, not tax advice. The 24-month rule turns on the facts of your case: if a site is close to the line, take proper advice.",{"title":248,"searchDepth":249,"depth":249,"links":7025},[7026,7027,7028,7029,7030,7031,7032,7033],{"id":6729,"depth":249,"text":6730},{"id":6752,"depth":249,"text":6753},{"id":6779,"depth":249,"text":6780},{"id":6789,"depth":249,"text":6790},{"id":6859,"depth":249,"text":6860},{"id":6919,"depth":249,"text":6920},{"id":6929,"depth":249,"text":6930},{"id":209,"depth":249,"text":210},"2026-05-21","When a temporary workplace quietly becomes a permanent one, why the clock can start before you notice, and what it costs when it does.","\u002Fblog\u002Fthe-24-month-rule-explained.jpg","A close-up of a calendar page, the dates running towards the end of the month","Photo by DafneCholet","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F57113749@N07\u002F5374200948",{},"\u002Fblog\u002Fthe-24-month-rule-explained",[1922],{"title":6713,"description":7035},"blog\u002Fthe-24-month-rule-explained",[464,2703,2969],"RSdBCEOLr8K9jkWgUmNEFVJju119XKhBBAVOrnVOL9A",{"id":7048,"title":7049,"author":7,"body":7050,"category":258,"date":7287,"description":7288,"draft":261,"extension":262,"image":7289,"imageAlt":7290,"imageCredit":7291,"imageCreditUrl":7292,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":7293,"navigation":267,"path":7294,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":7295,"seo":7296,"seoTitle":265,"stem":7297,"tags":7298,"updated":2671,"__hash__":7300},"blog\u002Fblog\u002Fpassenger-payments-5p-a-mile.md","The 5p a mile your employer can pay for passengers",{"type":9,"value":7051,"toc":7278},[7052,7059,7063,7066,7069,7073,7157,7164,7168,7171,7182,7189,7192,7196,7199,7203,7224,7227,7231,7234,7237,7239,7272,7274],[12,7053,7054,7055,7058],{},"If you carry a colleague on a business journey, your employer can pay you up to ",[19,7056,7057],{},"5p per passenger per mile",", tax free. Few employers do unless asked. It is easy not to know about, and it works differently from the main rate.",[24,7060,7062],{"id":7061},"how-it-works","How it works",[12,7064,7065],{},"The passenger payment is up to 5p a mile for each fellow employee who is also travelling on business, paid by your employer. It is not banded. The 10,000-mile threshold that drops your car rate to 25p does not touch it. Every passenger mile is 5p, all year.",[12,7067,7068],{},"Two colleagues in the car for a 120-mile round trip is £12 on top of the mileage payment, if your employer pays it. Do that fortnightly and it is over £300 a year.",[24,7070,7072],{"id":7071},"what-it-adds-up-to","What it adds up to",[71,7074,7075,7091],{},[74,7076,7077],{},[77,7078,7079,7082,7085,7088],{},[80,7080,7081],{},"Journey pattern",[80,7083,7084],{},"Passengers",[80,7086,7087],{},"Business miles\u002Fyr",[80,7089,7090],{},"Passenger payment (if your employer pays it)",[87,7092,7093,7107,7119,7132,7144],{},[77,7094,7095,7098,7101,7104],{},[92,7096,7097],{},"Fortnightly 120-mile round trip",[92,7099,7100],{},"1",[92,7102,7103],{},"3,120",[92,7105,7106],{},"£156",[77,7108,7109,7111,7114,7116],{},[92,7110,7097],{},[92,7112,7113],{},"2",[92,7115,7103],{},[92,7117,7118],{},"£312",[77,7120,7121,7124,7126,7129],{},[92,7122,7123],{},"Weekly 80-mile site visit, 48 weeks",[92,7125,7113],{},[92,7127,7128],{},"3,840",[92,7130,7131],{},"£384",[77,7133,7134,7137,7139,7142],{},[92,7135,7136],{},"Daily 40-mile run, 3 days a week",[92,7138,7100],{},[92,7140,7141],{},"6,240",[92,7143,7118],{},[77,7145,7146,7149,7152,7154],{},[92,7147,7148],{},"Territory driving, colleague half the time",[92,7150,7151],{},"1 (50%)",[92,7153,3785],{},[92,7155,7156],{},"£500",[12,7158,7159,7160,7163],{},"Unlike the main rate, this is ",[19,7161,7162],{},"not banded",": every passenger mile is 5p regardless of your annual\ntotal.",[24,7165,7167],{"id":7166},"the-catch-employees-need-to-know","The catch employees need to know",[12,7169,7170],{},"Here is where it differs from the main rate, and why it is worth understanding before you rely on it.",[12,7172,7173,7174,7177,7178,7181],{},"If your employer pays you a passenger payment, up to 5p a mile is tax-free. But if your employer pays you ",[19,7175,7176],{},"nothing"," for carrying passengers, you ",[19,7179,7180],{},"cannot"," claim tax relief on the difference the way you can with the main mileage rate.",[12,7183,7184,7185,7188],{},"Mileage Allowance Relief covers the gap between what you were paid and the approved rate for the ",[723,7186,7187],{},"vehicle",". It does not extend to passenger payments. If the employer does not pay it, there is nothing to claim.",[12,7190,7191],{},"That makes this one worth raising with your employer rather than saving up for your tax return. Some will pay it if asked, because it costs them little and is tax-free up to 5p.",[24,7193,7195],{"id":7194},"for-the-self-employed","For the self-employed",[12,7197,7198],{},"Nothing. If you are self-employed there is no passenger rate at all. The simplified expenses rate is a deduction for the vehicle and its running costs, and HMRC's guidance says the number of people in the vehicle does not affect it.",[24,7200,7202],{"id":7201},"the-conditions","The conditions",[162,7204,7205,7211,7218,7221],{},[35,7206,7207,7208],{},"The passenger must be a ",[19,7209,7210],{},"fellow employee",[35,7212,7213,7214,7217],{},"They must also be travelling ",[19,7215,7216],{},"on business",", not being dropped somewhere convenient",[35,7219,7220],{},"It applies to the same journey, in your own car or van or a company one",[35,7222,7223],{},"Your employer has to pay it: there is no tax relief if they do not",[12,7225,7226],{},"A spouse, a client or a friend does not count, however useful the lift was.",[24,7228,7230],{"id":7229},"recording-it","Recording it",[12,7232,7233],{},"The evidence is the journey plus who was in the car. Milometry lets you add passengers to a trip, works out the payment at 5p a mile per head, and shows it alongside the mileage claim, so if your employer does pay it, the number is already there rather than being reconstructed from memory at year end.",[12,7235,7236],{},"The same passenger count also drives the fuel split for personal journeys, which is a different calculation for a different purpose, but the same question: who was actually in the car.",[24,7238,210],{"id":209},[162,7240,7241,7246,7251,7256,7261,7266],{},[35,7242,7243],{},[216,7244,1902],{"href":1900,"rel":7245},[220],[35,7247,7248],{},[216,7249,2922],{"href":2920,"rel":7250},[220],[35,7252,7253],{},[216,7254,408],{"href":406,"rel":7255},[220],[35,7257,7258],{},[216,7259,4070],{"href":4068,"rel":7260},[220],[35,7262,7263],{},[216,7264,4063],{"href":4061,"rel":7265},[220],[35,7267,7268],{},[216,7269,7271],{"href":3234,"rel":7270},[220],"Business Income Manual BIM75005: simplified expenses for vehicles (HMRC)",[718,7273],{},[12,7275,7276],{},[723,7277,5053],{},{"title":248,"searchDepth":249,"depth":249,"links":7279},[7280,7281,7282,7283,7284,7285,7286],{"id":7061,"depth":249,"text":7062},{"id":7071,"depth":249,"text":7072},{"id":7166,"depth":249,"text":7167},{"id":7194,"depth":249,"text":7195},{"id":7201,"depth":249,"text":7202},{"id":7229,"depth":249,"text":7230},{"id":209,"depth":249,"text":210},"2026-05-14","Your employer can pay up to 5p a mile, tax free, for each colleague you carry on a business journey. It is optional, and unpaid it cannot be claimed.","\u002Fblog\u002Fpassenger-payments-5p-a-mile.jpg","A group of people gathered around a car","Photo by wbaiv","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F9998127@N06\u002F8587536257",{},"\u002Fblog\u002Fpassenger-payments-5p-a-mile",[1922,4125],{"title":7049,"description":7288},"blog\u002Fpassenger-payments-5p-a-mile",[464,7299,2969],"passengers","UergMd8VQkmNh1qF5_YyqBOgmq0tTZ8ONi5Br0DWf8I",{"id":7302,"title":7303,"author":7,"body":7304,"category":258,"date":7762,"description":7763,"draft":261,"extension":262,"image":7764,"imageAlt":7765,"imageCredit":5786,"imageCreditUrl":7766,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":7767,"navigation":267,"path":7768,"ratesFor":1519,"readTime":270,"reviewed":2671,"reviewedAgainst":7769,"seo":7770,"seoTitle":265,"stem":7771,"tags":7772,"updated":2671,"__hash__":7774},"blog\u002Fblog\u002Fsimplified-expenses-vs-actual-costs.md","Mileage rate or actual costs: how the two compare",{"type":9,"value":7305,"toc":7752},[7306,7309,7313,7319,7325,7329,7336,7339,7342,7346,7349,7410,7414,7417,7431,7434,7448,7451,7455,7538,7542,7545,7647,7650,7653,7657,7663,7666,7668,7745,7747],[12,7307,7308],{},"If you are self-employed (a sole trader, or a partnership of individuals), you can deduct the cost of business driving from your profit in one of two ways. Either way it is a deduction, so what it saves is your Income Tax and National Insurance rate on it, not the full amount. The difference between them can be significant, and the choice is stickier than many people realise. Limited companies cannot use the flat rate.",[24,7310,7312],{"id":7311},"the-two-options","The two options",[12,7314,7315,7318],{},[19,7316,7317],{},"Simplified expenses (the mileage rate)."," Deduct a flat 55p a mile for the first 10,000 business miles in the accounting period and 25p after that (the rates for 2026-27; it was 45p up to 2025-26, and HMRC's guidance explains how to handle accounts that straddle the change). The 10,000 miles count across all the business's cars and vans that use the flat rate. That figure is meant to cover everything: fuel, insurance, servicing, repairs, road tax, depreciation. You deduct nothing else for buying or running the vehicle (parking, tolls and congestion charges on business journeys are still allowed on top).",[12,7320,7321,7324],{},[19,7322,7323],{},"Actual costs."," Work out what the vehicle really costs you across the year, then deduct the business proportion of it. You also get relief for the business share of the purchase price: capital allowances, or for a van under the cash basis (the default since 2024-25) a deduction for its cost. This means keeping receipts for everything and knowing your business-use percentage.",[24,7326,7328],{"id":7327},"the-rule-that-catches-people","The rule that catches people",[12,7330,7331,7332,7335],{},"Once you have used the mileage rate for a particular vehicle, ",[19,7333,7334],{},"you must keep using it for that vehicle"," for as long as you use it in the business. You cannot use the flat rate for three years and then switch to actual costs when the car needs a new gearbox.",[12,7337,7338],{},"It also runs the other way: if you claim capital allowances on a vehicle, or deduct a van's purchase cost under the cash basis, the mileage rate is closed for that vehicle. HMRC's guidance is that you can only change method when the vehicle is replaced.",[12,7340,7341],{},"So the decision is made once, early, and lives with the car.",[24,7343,7345],{"id":7344},"rough-patterns","Rough patterns",[12,7347,7348],{},"These are general tendencies, not a recommendation for any particular business:",[71,7350,7351,7360],{},[74,7352,7353],{},[77,7354,7355,7357],{},[80,7356,6799],{},[80,7358,7359],{},"Tends to favour",[87,7361,7362,7372,7379,7389,7396,7403],{},[77,7363,7364,7367],{},[92,7365,7366],{},"Cheap or already-owned car, high business mileage",[92,7368,7369],{},[19,7370,7371],{},"Mileage rate",[77,7373,7374,7377],{},[92,7375,7376],{},"Economical car, moderate mileage",[92,7378,7371],{},[77,7380,7381,7384],{},[92,7382,7383],{},"Expensive vehicle, high business-use percentage",[92,7385,7386],{},[19,7387,7388],{},"Actual costs",[77,7390,7391,7394],{},[92,7392,7393],{},"Thirsty van working hard",[92,7395,7388],{},[77,7397,7398,7401],{},[92,7399,7400],{},"Low business mileage, expensive car",[92,7402,7388],{},[77,7404,7405,7408],{},[92,7406,7407],{},"You would rather not keep receipts",[92,7409,7371],{},[24,7411,7413],{"id":7412},"when-each-tends-to-come-out-ahead","When each tends to come out ahead",[12,7415,7416],{},"The mileage rate tends to win when:",[162,7418,7419,7422,7425,7428],{},[35,7420,7421],{},"The car was cheap, or was already yours",[35,7423,7424],{},"You drive a lot of business miles in it",[35,7426,7427],{},"It is economical, so 55p comfortably exceeds what the mile actually cost",[35,7429,7430],{},"You would rather not keep every receipt",[12,7432,7433],{},"Actual costs tend to win when:",[162,7435,7436,7439,7442,7445],{},[35,7437,7438],{},"The vehicle was expensive, so the capital allowances are substantial",[35,7440,7441],{},"Business use is a high proportion of total use",[35,7443,7444],{},"Running costs are genuinely high: a van, something thirsty, something old and needy",[35,7446,7447],{},"Your annual business mileage is modest, so the flat rate does not add up to much",[12,7449,7450],{},"A rough comparison: estimate the business miles for the year, multiply by the rate, and compare that with the real annual running costs times the business-use percentage, plus the business share of the purchase relief. Where the two are close, the flat rate has the advantage of being simpler to administer. Because the choice is locked in for the vehicle, the comparison that matters covers the vehicle's whole expected life in the business, including what it sells for at the end.",[24,7452,7454],{"id":7453},"the-two-methods-side-by-side","The two methods side by side",[71,7456,7457,7467],{},[74,7458,7459],{},[77,7460,7461,7463,7465],{},[80,7462],{},[80,7464,7371],{},[80,7466,7388],{},[87,7468,7469,7480,7492,7503,7515,7527],{},[77,7470,7471,7474,7477],{},[92,7472,7473],{},"What you claim",[92,7475,7476],{},"55p \u002F 25p a mile",[92,7478,7479],{},"Business share of real costs",[77,7481,7482,7485,7489],{},[92,7483,7484],{},"Capital allowances",[92,7486,7487],{},[19,7488,3164],{},[92,7490,7491],{},"Yes, on the purchase",[77,7493,7494,7497,7500],{},[92,7495,7496],{},"Receipts needed",[92,7498,7499],{},"Mileage log only",[92,7501,7502],{},"Everything, all year",[77,7504,7505,7508,7510],{},[92,7506,7507],{},"Business-use % needed",[92,7509,3164],{},[92,7511,7512],{},[19,7513,7514],{},"Yes, and defensible",[77,7516,7517,7520,7525],{},[92,7518,7519],{},"Can you switch later?",[92,7521,7522],{},[19,7523,7524],{},"No, not for that vehicle",[92,7526,7524],{},[77,7528,7529,7532,7535],{},[92,7530,7531],{},"Best for",[92,7533,7534],{},"Cheap, economical, high mileage",[92,7536,7537],{},"Expensive, thirsty, high business use",[24,7539,7541],{"id":7540},"a-worked-comparison","A worked comparison",[12,7543,7544],{},"A van bought for £18,000, doing 8,000 business miles out of 12,000 total (67% business), running\ncosts of £4,200 a year, kept four years and sold for £7,000:",[71,7546,7547,7557],{},[74,7548,7549],{},[77,7550,7551,7553,7555],{},[80,7552],{},[80,7554,7371],{},[80,7556,7388],{},[87,7558,7559,7569,7579,7589,7605,7620,7630],{},[77,7560,7561,7564,7566],{},[92,7562,7563],{},"Fuel, servicing, tyres, insurance, tax (£4,200 × 67%), each year",[92,7565,3723],{},[92,7567,7568],{},"£2,814",[77,7570,7571,7574,7576],{},[92,7572,7573],{},"Purchase relief in year one (£18,000 × 67%, through the Annual Investment Allowance, or a cash basis deduction)",[92,7575,3723],{},[92,7577,7578],{},"£12,060",[77,7580,7581,7584,7587],{},[92,7582,7583],{},"8,000 miles at 55p, each year",[92,7585,7586],{},"£4,400",[92,7588,3723],{},[77,7590,7591,7596,7600],{},[92,7592,7593],{},[19,7594,7595],{},"Year one deduction",[92,7597,7598],{},[19,7599,7586],{},[92,7601,7602],{},[19,7603,7604],{},"£14,874",[77,7606,7607,7612,7616],{},[92,7608,7609],{},[19,7610,7611],{},"Years two to four, each",[92,7613,7614],{},[19,7615,7586],{},[92,7617,7618],{},[19,7619,7568],{},[77,7621,7622,7625,7627],{},[92,7623,7624],{},"Sale proceeds brought back into profit (£7,000 × 67%)",[92,7626,3723],{},[92,7628,7629],{},"−£4,690",[77,7631,7632,7637,7642],{},[92,7633,7634],{},[19,7635,7636],{},"Four years in total",[92,7638,7639],{},[19,7640,7641],{},"£17,600",[92,7643,7644],{},[19,7645,7646],{},"£18,626",[12,7648,7649],{},"In this illustration actual costs front-load the relief into year one and the mileage rate is\nsteady, and over the van's life the totals end up close. Change the price, the running costs, the\nmileage or the resale value and the answer moves. These are deductions from profit, not cash: what\neach saves is your tax rate on it.",[12,7651,7652],{},"Figures are illustrative. How the purchase is relieved depends on the vehicle (cars do not get the\nAnnual Investment Allowance) and on whether you use the cash basis, which is why this comparison is\nworth checking against your own figures before committing.",[24,7654,7656],{"id":7655},"you-still-need-the-mileage-log-either-way","You still need the mileage log either way",[12,7658,7659,7660,7662],{},"This is easy to overlook. Choosing actual costs does not free you from recording journeys. It makes the record ",[723,7661,3681],{}," important, because your business-use percentage has to be justified from somewhere. \"About 60%\" is not a figure HMRC can check, and neither can you.",[12,7664,7665],{},"Whichever route you take, the underlying evidence is the same: date, from, to, purpose, distance. That is what Milometry records, and why the log is worth keeping before you have decided which method you are using.",[24,7667,210],{"id":209},[162,7669,7670,7675,7680,7685,7691,7697,7704,7711,7718,7725,7730,7735,7740],{},[35,7671,7672],{},[216,7673,5033],{"href":5031,"rel":7674},[220],[35,7676,7677],{},[216,7678,5418],{"href":5416,"rel":7679},[220],[35,7681,7682],{},[216,7683,2929],{"href":2927,"rel":7684},[220],[35,7686,7687],{},[216,7688,7690],{"href":3234,"rel":7689},[220],"BIM75005: simplified expenses, expenditure on motor vehicles (HMRC)",[35,7692,7693],{},[216,7694,7696],{"href":3253,"rel":7695},[220],"Income Tax (Trading and Other Income) Act 2005, section 94F (legislation.gov.uk)",[35,7698,7699],{},[216,7700,7703],{"href":7701,"rel":7702},"https:\u002F\u002Fwww.gov.uk\u002Fcapital-allowances\u002Fannual-investment-allowance",[220],"Annual Investment Allowance (HMRC)",[35,7705,7706],{},[216,7707,7710],{"href":7708,"rel":7709},"https:\u002F\u002Fwww.gov.uk\u002Fcapital-allowances\u002Fbusiness-cars",[220],"Capital allowances on business cars (HMRC)",[35,7712,7713],{},[216,7714,7717],{"href":7715,"rel":7716},"https:\u002F\u002Fwww.gov.uk\u002Fsimpler-income-tax-cash-basis",[220],"Cash basis (HMRC)",[35,7719,7720],{},[216,7721,7724],{"href":7722,"rel":7723},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2005\u002F5\u002Fsection\u002F94D",[220],"Income Tax (Trading and Other Income) Act 2005, section 94D: expenditure on vehicles (legislation.gov.uk)",[35,7726,7727],{},[216,7728,3248],{"href":3246,"rel":7729},[220],[35,7731,7732],{},[216,7733,716],{"href":714,"rel":7734},[220],[35,7736,7737],{},[216,7738,1902],{"href":1900,"rel":7739},[220],[35,7741,7742],{},[216,7743,4097],{"href":4095,"rel":7744},[220],[718,7746],{},[12,7748,7749],{},[723,7750,7751],{},"General information for UK drivers, not tax advice. The choice between methods has long-term consequences: worth an hour of an accountant's time before you commit.",{"title":248,"searchDepth":249,"depth":249,"links":7753},[7754,7755,7756,7757,7758,7759,7760,7761],{"id":7311,"depth":249,"text":7312},{"id":7327,"depth":249,"text":7328},{"id":7344,"depth":249,"text":7345},{"id":7412,"depth":249,"text":7413},{"id":7453,"depth":249,"text":7454},{"id":7540,"depth":249,"text":7541},{"id":7655,"depth":249,"text":7656},{"id":209,"depth":249,"text":210},"2026-05-07","Self-employed drivers get a choice, and it is effectively permanent for that vehicle. How the two compare depends on what it cost and how far it goes.","\u002Fblog\u002Fsimplified-expenses-vs-actual-costs.jpg","A hand writing figures on a pad beside a calculator","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F5913662\u002Faccountant-free-public-domain-cc0-photo",{},"\u002Fblog\u002Fsimplified-expenses-vs-actual-costs",[4125],{"title":7303,"description":7763},"blog\u002Fsimplified-expenses-vs-actual-costs",[7773,3301,464],"self-employed","Hu9sbafuZlZjI2DT4r1yhvhp3gKYjJ6DEf_DX-ZKGdc",{"id":7776,"title":7777,"author":7,"body":7778,"category":258,"date":8045,"description":8046,"draft":261,"extension":262,"image":8047,"imageAlt":8048,"imageCredit":5786,"imageCreditUrl":8049,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":8050,"navigation":267,"path":8051,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":8052,"seo":8053,"seoTitle":265,"stem":8054,"tags":8055,"updated":2671,"__hash__":8058},"blog\u002Fblog\u002Fcompany-car-or-your-own.md","Company car or your own: what you can actually claim",{"type":9,"value":7779,"toc":8036},[7780,7783,7787,7794,7797,7801,7810,7813,7830,7833,7837,7905,7912,7916,7919,7968,7971,7975,7978,7985,7989,7992,7995,7998,8000,8029,8031],[12,7781,7782],{},"There are two entirely separate systems here, they use different numbers, and mixing them up is a common and costly mistake on UK mileage claims.",[24,7784,7786],{"id":7785},"if-the-car-is-yours","If the car is yours",[12,7788,7789,7790,7793],{},"You use ",[19,7791,7792],{},"Approved Mileage Allowance Payments",": 55p a mile for the first 10,000 business miles in the tax year, 25p thereafter (for journeys from 6 April 2026). These are the most your employer can pay tax free. That rate is meant to cover everything the car costs you. Fuel, insurance, servicing, depreciation, the lot.",[12,7795,7796],{},"If your employer pays you less than that, you can claim tax relief (Mileage Allowance Relief) on the shortfall. If they pay more, the excess is taxable.",[24,7798,7800],{"id":7799},"if-the-car-belongs-to-the-company","If the car belongs to the company",[12,7802,7803,7804,7806,7807,7809],{},"Approved mileage rates do not apply. The company already owns the car and bears its costs, so there is nothing to reimburse you for except ",[19,7805,5447],{},". That is what ",[19,7808,3907],{}," are for.",[12,7811,7812],{},"Advisory Fuel Rates are:",[162,7814,7815,7818,7824,7827],{},[35,7816,7817],{},"Much lower: pence per mile figures that vary by engine size and fuel type",[35,7819,7820,7823],{},[19,7821,7822],{},"Revised quarterly",", so last year's figure is not this year's",[35,7825,7826],{},"Used both for reimbursing employees for business fuel, and for employees repaying the cost of private fuel",[35,7828,7829],{},"Only for company cars: they are not a rate for your own car",[12,7831,7832],{},"The practical consequence: if someone with a company car is paid 55p a mile, the amount above the advisory fuel rate is not covered by the tax-free treatment and is normally taxable. It often goes unnoticed for years.",[24,7834,7836],{"id":7835},"which-system-applies","Which system applies",[71,7838,7839,7851],{},[74,7840,7841],{},[77,7842,7843,7845,7848],{},[80,7844,6799],{},[80,7846,7847],{},"Rate system",[80,7849,7850],{},"Roughly",[87,7852,7853,7864,7873,7883,7894],{},[77,7854,7855,7858,7861],{},[92,7856,7857],{},"Your own car, business journey",[92,7859,7860],{},"Approved mileage rates",[92,7862,7863],{},"55p then 25p",[77,7865,7866,7869,7871],{},[92,7867,7868],{},"Your own EV, business journey",[92,7870,7860],{},[92,7872,7863],{},[77,7874,7875,7878,7880],{},[92,7876,7877],{},"Company car, business fuel",[92,7879,3907],{},[92,7881,7882],{},"Pence per mile, by engine and fuel",[77,7884,7885,7888,7891],{},[92,7886,7887],{},"Company EV, business mileage",[92,7889,7890],{},"Advisory electricity rates",[92,7892,7893],{},"Two pence-per-mile figures, one for home charging and one for public charging",[77,7895,7896,7899,7902],{},[92,7897,7898],{},"Company car, private fuel paid by employer",[92,7900,7901],{},"Car fuel benefit",[92,7903,7904],{},"Fixed charge from CO2, not usage",[12,7906,7907,7908,7911],{},"Advisory rates are revised ",[19,7909,7910],{},"quarterly",". The approved rate for cars and vans rose from 45p to 55p for journeys from 6 April 2026, its first change since 2011.",[24,7913,7915],{"id":7914},"the-size-of-the-error","The size of the error",[12,7917,7918],{},"Someone with a company car paid the approved car rate instead of the advisory fuel rate, on\n10,000 business miles:",[71,7920,7921,7932],{},[74,7922,7923],{},[77,7924,7925,7927,7930],{},[80,7926],{},[80,7928,7929],{},"Per mile",[80,7931,2133],{},[87,7933,7934,7943,7954],{},[77,7935,7936,7939,7941],{},[92,7937,7938],{},"Paid at 55p",[92,7940,3013],{},[92,7942,3754],{},[77,7944,7945,7948,7951],{},[92,7946,7947],{},"Advisory fuel rate (illustrative)",[92,7949,7950],{},"~14p",[92,7952,7953],{},"£1,400",[77,7955,7956,7961,7963],{},[92,7957,7958],{},[19,7959,7960],{},"Excess over the advisory rate (taxable)",[92,7962],{},[92,7964,7965],{},[19,7966,7967],{},"~£4,100",[12,7969,7970],{},"Repeated across several years, that is the kind of error that gets expensive with interest attached.\nThe advisory figure varies by engine size and fuel type. Check the current table rather than using\nthe number above.",[24,7972,7974],{"id":7973},"electric-company-cars","Electric company cars",[12,7976,7977],{},"There are separate advisory electricity rates for fully electric company cars, one for home charging and one for public charging, published alongside the fuel rates and revised on the same cycle. They are not the same as the 55p rate, for the same reason: the company owns the car.",[12,7979,7980,7981,7984],{},"An electric car that is ",[723,7982,7983],{},"yours"," is different again. Approved mileage rates apply at the normal 55p and 25p, regardless of the fact you are charging rather than filling up.",[24,7986,7988],{"id":7987},"why-the-record-still-matters","Why the record still matters",[12,7990,7991],{},"Under both systems the underlying evidence is identical: which journeys were business, when, where from and to, and how far.",[12,7993,7994],{},"The difference is only in what you multiply the miles by. Get the log right and switching between the two, a new job, a company car arriving or going away, is a change of rate rather than a change of habit.",[12,7996,7997],{},"Milometry keeps each vehicle separate, with its own economy and running costs, so a company car and your own car do not end up in the same total.",[24,7999,210],{"id":209},[162,8001,8002,8008,8013,8018,8023],{},[35,8003,8004],{},[216,8005,8007],{"href":4081,"rel":8006},[220],"Advisory fuel rates (HMRC)",[35,8009,8010],{},[216,8011,1902],{"href":1900,"rel":8012},[220],[35,8014,8015],{},[216,8016,2922],{"href":2920,"rel":8017},[220],[35,8019,8020],{},[216,8021,716],{"href":714,"rel":8022},[220],[35,8024,8025],{},[216,8026,8028],{"href":406,"rel":8027},[220],"Tax relief for vehicles you use for work (HMRC)",[718,8030],{},[12,8032,8033],{},[723,8034,8035],{},"General information for UK drivers, not tax advice. Advisory Fuel Rates change quarterly. Check the current table before you claim.",{"title":248,"searchDepth":249,"depth":249,"links":8037},[8038,8039,8040,8041,8042,8043,8044],{"id":7785,"depth":249,"text":7786},{"id":7799,"depth":249,"text":7800},{"id":7835,"depth":249,"text":7836},{"id":7914,"depth":249,"text":7915},{"id":7973,"depth":249,"text":7974},{"id":7987,"depth":249,"text":7988},{"id":209,"depth":249,"text":210},"2026-04-30","Advisory Fuel Rates, approved mileage rates, and the expensive habit of confusing the two. Which one applies depends on whose car it is.","\u002Fblog\u002Fcompany-car-or-your-own.jpg","Cars lined up outside a dealership","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F6111399\u002Fphoto-image-public-domain-white-free",{},"\u002Fblog\u002Fcompany-car-or-your-own",[1922,4126],{"title":7777,"description":8046},"blog\u002Fcompany-car-or-your-own",[8056,8057,464],"company car","advisory fuel rates","j6zD1PSOQ0xSvX_esUj2BHpTKNikHunZH0cXcwT_2h0",{"id":8060,"title":8061,"author":7,"body":8062,"category":1513,"date":8257,"description":8258,"draft":261,"extension":262,"image":8259,"imageAlt":8260,"imageCredit":8261,"imageCreditUrl":6701,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":8262,"navigation":267,"path":8263,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":8264,"seo":8265,"seoTitle":265,"stem":8266,"tags":8267,"updated":265,"__hash__":8269},"blog\u002Fblog\u002Fwhy-winter-mpg-drops.md","Why your MPG falls off a cliff every winter",{"type":9,"value":8063,"toc":8246},[8064,8067,8071,8074,8077,8081,8084,8087,8091,8094,8098,8101,8105,8108,8112,8192,8196,8222,8225,8229,8232,8234],[12,8065,8066],{},"If you keep a fill-up log for a year, the shape that emerges is remarkably consistent: economy peaks in summer, sags through autumn and bottoms out in January or February. A 10-20% swing between best and worst month is entirely normal. Here is where it goes.",[24,8068,8070],{"id":8069},"the-engine-spends-longer-cold","The engine spends longer cold",[12,8072,8073],{},"This is the big one, and it is mostly about short journeys. A cold engine runs a richer mixture until it reaches operating temperature, and oil is thicker so there is more drag to overcome. In summer that warm-up might take four or five minutes. In February it takes considerably longer.",[12,8075,8076],{},"If your typical drive is twenty minutes, a large fraction of it is now happening at poor efficiency. If your typical drive is two hours, the warm-up barely registers. The same weather hits a short-hop driver far harder than a motorway one.",[24,8078,8080],{"id":8079},"everything-electrical-is-on","Everything electrical is on",[12,8082,8083],{},"Heated seats, heated rear screen, heated mirrors, blowers, lights, wipers. All of it is load on the alternator, and the alternator is turned by the engine, which burns fuel to do it. Individually trivial, collectively noticeable.",[12,8085,8086],{},"Air conditioning, incidentally, usually runs in winter too. Most cars use the compressor to dry the air when demisting.",[24,8088,8090],{"id":8089},"the-air-is-denser","The air is denser",[12,8092,8093],{},"Cold air is denser, which means more aerodynamic drag at any given speed. It is a small effect around town and a real one at motorway speeds.",[24,8095,8097],{"id":8096},"tyres-lose-pressure","Tyres lose pressure",[12,8099,8100],{},"Pressure falls as temperature drops, roughly 1-2 PSI for every 10°C. A tyre set correctly in September can be meaningfully soft by December, and soft tyres cost fuel through rolling resistance. This is the one on the list that is free to fix.",[24,8102,8104],{"id":8103},"winter-fuel-is-slightly-different","Winter fuel is slightly different",[12,8106,8107],{},"Fuel blends are adjusted seasonally for cold-weather performance, and winter blends carry marginally less energy per litre. It is a small contributor, but it is real and it is not something you control.",[24,8109,8111],{"id":8110},"where-the-winter-economy-goes","Where the winter economy goes",[71,8113,8114,8127],{},[74,8115,8116],{},[77,8117,8118,8121,8124],{},[80,8119,8120],{},"Cause",[80,8122,8123],{},"Typical share of the loss",[80,8125,8126],{},"Can you do anything?",[87,8128,8129,8140,8151,8161,8173,8182],{},[77,8130,8131,8134,8137],{},[92,8132,8133],{},"Longer warm-up on short journeys",[92,8135,8136],{},"Largest",[92,8138,8139],{},"Combine trips",[77,8141,8142,8145,8148],{},[92,8143,8144],{},"Electrical load, heaters, lights, wipers",[92,8146,8147],{},"Moderate",[92,8149,8150],{},"Not really",[77,8152,8153,8156,8159],{},[92,8154,8155],{},"Denser cold air, more drag",[92,8157,8158],{},"Moderate at speed",[92,8160,3164],{},[77,8162,8163,8166,8169],{},[92,8164,8165],{},"Tyre pressure dropping with temperature",[92,8167,8168],{},"Small but free to fix",[92,8170,8171],{},[19,8172,3124],{},[77,8174,8175,8178,8180],{},[92,8176,8177],{},"Winter fuel blend",[92,8179,5998],{},[92,8181,3164],{},[77,8183,8184,8187,8190],{},[92,8185,8186],{},"Snow, slush, standing water",[92,8188,8189],{},"Variable",[92,8191,3164],{},[24,8193,8195],{"id":8194},"what-actually-helps","What actually helps",[162,8197,8198,8204,8210,8216],{},[35,8199,8200,8203],{},[19,8201,8202],{},"Check pressures monthly through winter",", not annually",[35,8205,8206,8209],{},[19,8207,8208],{},"Combine short trips"," where you can: one warm engine doing three errands beats three cold starts",[35,8211,8212,8215],{},[19,8213,8214],{},"Do not idle to warm up",". Modern engines warm faster under gentle load, and idling returns exactly zero miles per gallon",[35,8217,8218,8221],{},[19,8219,8220],{},"Take the roof box off"," when you are not using it",[12,8223,8224],{},"What does not help much: driving more slowly than the traffic, or agonising over the heater. Use the heater. You will not save enough to matter and you will be miserable.",[24,8226,8228],{"id":8227},"know-your-own-numbers","Know your own numbers",[12,8230,8231],{},"The reason to log fill-ups is that this stops being folklore and becomes your car. Milometry works out MPG between full tanks and charts it, so the winter dip is visible as a shape rather than a suspicion, and if a tank is unusually bad for the time of year, that is worth investigating rather than shrugging at.",[24,8233,210],{"id":209},[162,8235,8236,8241],{},[35,8237,8238],{},[216,8239,6114],{"href":6112,"rel":8240},[220],[35,8242,8243],{},[216,8244,1902],{"href":1900,"rel":8245},[220],{"title":248,"searchDepth":249,"depth":249,"links":8247},[8248,8249,8250,8251,8252,8253,8254,8255,8256],{"id":8069,"depth":249,"text":8070},{"id":8079,"depth":249,"text":8080},{"id":8089,"depth":249,"text":8090},{"id":8096,"depth":249,"text":8097},{"id":8103,"depth":249,"text":8104},{"id":8110,"depth":249,"text":8111},{"id":8194,"depth":249,"text":8195},{"id":8227,"depth":249,"text":8228},{"id":209,"depth":249,"text":210},"2026-04-23","Cold engines, denser air, heated everything: the reasons a January tank goes less far than a July one, and how much of it you can do anything about.","\u002Fblog\u002Fwhy-winter-mpg-drops.jpg","City street in falling snow","Photo by Osman Rana",{},"\u002Fblog\u002Fwhy-winter-mpg-drops",[],{"title":8061,"description":8258},"blog\u002Fwhy-winter-mpg-drops",[5447,5448,8268],"winter","YjEpwWIQRZYtvZbYRi0aMUTzdf1ItaIoH0LN0ksqHGg",{"id":8271,"title":8272,"author":7,"body":8273,"category":258,"date":8535,"description":8536,"draft":261,"extension":262,"image":8537,"imageAlt":8538,"imageCredit":8539,"imageCreditUrl":8540,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":8541,"navigation":267,"path":8542,"ratesFor":1519,"readTime":455,"reviewed":2671,"reviewedAgainst":8543,"seo":8544,"seoTitle":265,"stem":8545,"tags":8546,"updated":2671,"__hash__":8549},"blog\u002Fblog\u002Fworking-from-home-mileage.md","If you work from home, where does business travel start?",{"type":9,"value":8274,"toc":8526},[8275,8278,8282,8289,8292,8296,8306,8309,8312,8316,8319,8322,8326,8415,8419,8422,8433,8436,8440,8443,8452,8454,8519,8521],[12,8276,8277],{},"Hybrid working broke a rule that used to be simple. When everyone went to an office five days a week, home was home and the office was the permanent workplace. Now the line moves, and a lot of people are guessing. This post covers the rules for employees. Where a journey is business travel, your employer can pay you for it tax free up to the approved amount, and if they pay less you can claim tax relief on the shortfall against your own Income Tax (Mileage Allowance Relief).",[24,8279,8281],{"id":8280},"the-default-answer","The default answer",[12,8283,8284,8285,8288],{},"Your home is ",[19,8286,8287],{},"not"," automatically a workplace just because you work in it. HMRC's starting position is that where you live is a personal choice, and travel from it to your employer's premises is ordinary commuting, not claimable, whether you go five days a week or one. The courts agreed in the leading case, where a civil servant on a voluntary homeworking scheme worked at home four days a week and still could not claim his weekly trip to the office.",[12,8290,8291],{},"That is the answer most hybrid workers do not want, and it is the answer that applies to most of them.",[24,8293,8295],{"id":8294},"when-home-genuinely-is-a-workplace","When home genuinely is a workplace",[12,8297,8298,8299,8302,8303,22],{},"It can be, but the bar is high, and for the drive to the office there are two hurdles. First, working at home has to be an ",[19,8300,8301],{},"objective requirement"," of the job, doing real duties of the job there, rather than a personal preference or an employer being relaxed about it. Second, HMRC's guidance says that even then, travel from home to another permanent workplace only qualifies if ",[19,8304,8305],{},"where you live is itself dictated by the job",[12,8307,8308],{},"\"My employer lets me work from home three days a week\" does not clear either. A role that requires you to live and work in a particular area, far from any office, is the kind of case that can.",[12,8310,8311],{},"Even where both are met, the relief only applies on days when home is a workplace. HMRC's example is someone required to work at home every Friday: the trip to the office Monday to Thursday is commuting, but an unexpected call into the office on a Friday is travel between two workplaces.",[24,8313,8315],{"id":8314},"the-trap-in-the-middle","The trap in the middle",[12,8317,8318],{},"A common and costly hybrid mistake is treating office days as claimable because they are occasional. An office you are based at does not stop being a permanent workplace because you go in less often: HMRC's guidance says even fortnightly attendance can be \"regular\". (The longer the gap between visits, the more room there is for a particular visit to be for a temporary purpose, but that turns on the facts of each visit.)",[12,8320,8321],{},"Equally, people under-claim: a drive from home straight to a client or temporary site is business travel whether or not you work from home, and often goes unrecorded because it did not feel like a \"work trip\". The one exception is a trip that is, for practical purposes, the same journey as your commute.",[24,8323,8325],{"id":8324},"the-hybrid-cases-resolved","The hybrid cases, resolved",[71,8327,8328,8336],{},[74,8329,8330],{},[77,8331,8332,8334],{},[80,8333,3109],{},[80,8335,4253],{},[87,8337,8338,8348,8359,8369,8377,8387,8395,8404],{},[77,8339,8340,8343],{},[92,8341,8342],{},"Home → office, 5 days a week",[92,8344,8345,8347],{},[19,8346,3164],{},", commuting",[77,8349,8350,8353],{},[92,8351,8352],{},"Home → office, once a fortnight",[92,8354,8355,8358],{},[19,8356,8357],{},"Usually no",", still a permanent workplace",[77,8360,8361,8364],{},[92,8362,8363],{},"Home → client, on a home-working day",[92,8365,8366,8368],{},[19,8367,3124],{},", unless substantially your usual commute",[77,8370,8371,8374],{},[92,8372,8373],{},"Home → office → client → home",[92,8375,8376],{},"Leg 1 no, legs 2 and 3 yes",[77,8378,8379,8382],{},[92,8380,8381],{},"Home → temporary project site",[92,8383,8384,8386],{},[19,8385,3124],{},", subject to the 24-month rule",[77,8388,8389,8392],{},[92,8390,8391],{},"Home → coworking space the employer pays for",[92,8393,8394],{},"Depends whether it is a permanent workplace",[77,8396,8397,8400],{},[92,8398,8399],{},"Home → office on a day you were not required in",[92,8401,8402,8347],{},[19,8403,3164],{},[77,8405,8406,8409],{},[92,8407,8408],{},"Home → office, on a day the job requires you to work at home (rare, see above)",[92,8410,8411,8414],{},[19,8412,8413],{},"Possibly",", travel between two workplaces",[24,8416,8418],{"id":8417},"triangular-journeys","Triangular journeys",[12,8420,8421],{},"Home → office → client → home is three legs and they are not all the same.",[162,8423,8424,8427,8430],{},[35,8425,8426],{},"Home to office: commuting, not claimable",[35,8428,8429],{},"Office to client: business travel, claimable",[35,8431,8432],{},"Client to home: usually claimable, though if you detour somewhere personal on the way, that part is not",[12,8434,8435],{},"The practical answer is to record all of it and classify each leg for what it was, rather than deciding at the end of the month that the whole day was or was not \"business\".",[24,8437,8439],{"id":8438},"why-the-record-helps-here-more-than-anywhere","Why the record helps here more than anywhere",[12,8441,8442],{},"This is precisely the area where a claim gets challenged, because the facts vary person to person and month to month. A contemporaneous log, recorded on the day rather than reconstructed in April, is the difference between a defensible position and an argument.",[12,8444,8445,8446,8448,8449,8451],{},"Milometry records each leg separately, so a day like the one above arrives as three journeys you can sort individually. Tag home as ",[19,8447,2855],{}," and the office as ",[19,8450,6939],{}," and the commuting legs are recognised and kept out of the claim automatically, while still sitting in your records where you can see them.",[24,8453,210],{"id":209},[162,8455,8456,8461,8466,8471,8478,8485,8492,8497,8504,8509,8514],{},[35,8457,8458],{},[216,8459,2901],{"href":2899,"rel":8460},[220],[35,8462,8463],{},[216,8464,4532],{"href":4530,"rel":8465},[220],[35,8467,8468],{},[216,8469,4539],{"href":4537,"rel":8470},[220],[35,8472,8473],{},[216,8474,8477],{"href":8475,"rel":8476},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32070",[220],"Employment Income Manual EIM32070: regular attendance (HMRC)",[35,8479,8480],{},[216,8481,8484],{"href":8482,"rel":8483},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32170",[220],"Employment Income Manual EIM32170: employees who work at home (HMRC)",[35,8486,8487],{},[216,8488,8491],{"href":8489,"rel":8490},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32173",[220],"Employment Income Manual EIM32173: example, home a workplace on Fridays (HMRC)",[35,8493,8494],{},[216,8495,4553],{"href":4551,"rel":8496},[220],[35,8498,8499],{},[216,8500,8503],{"href":8501,"rel":8502},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32374",[220],"Employment Income Manual EIM32374: Kirkwood v Evans (HMRC)",[35,8505,8506],{},[216,8507,4565],{"href":4563,"rel":8508},[220],[35,8510,8511],{},[216,8512,4579],{"href":4577,"rel":8513},[220],[35,8515,8516],{},[216,8517,408],{"href":406,"rel":8518},[220],[718,8520],{},[12,8522,8523],{},[723,8524,8525],{},"General information for UK drivers, not tax advice. Whether a home qualifies as a workplace is fact-specific: if you are relying on it, get it confirmed.",{"title":248,"searchDepth":249,"depth":249,"links":8527},[8528,8529,8530,8531,8532,8533,8534],{"id":8280,"depth":249,"text":8281},{"id":8294,"depth":249,"text":8295},{"id":8314,"depth":249,"text":8315},{"id":8324,"depth":249,"text":8325},{"id":8417,"depth":249,"text":8418},{"id":8438,"depth":249,"text":8439},{"id":209,"depth":249,"text":210},"2026-04-16","Whether your house counts as a workplace, when the drive to the office becomes claimable, and why hybrid working makes this harder rather than easier.","\u002Fblog\u002Fworking-from-home-mileage.jpg","A home office desk with a computer by a window","Photo by Gabriel Beaudry","https:\u002F\u002Fstocksnap.io\u002Fphoto\u002Foffice-work-4ALWT6KXM0",{},"\u002Fblog\u002Fworking-from-home-mileage",[1922],{"title":8272,"description":8536},"blog\u002Fworking-from-home-mileage",[464,8547,8548],"working from home","hybrid","_07f3E2sMd7ljaEgZDgGCUgCkgDtulDmkf_Gcr2IYxg",{"id":8551,"title":8552,"author":7,"body":8553,"category":258,"date":8845,"description":8846,"draft":261,"extension":262,"image":8847,"imageAlt":8848,"imageCredit":8849,"imageCreditUrl":8850,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":8851,"navigation":267,"path":8852,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":8853,"seo":8854,"seoTitle":265,"stem":8855,"tags":8856,"updated":2671,"__hash__":8858},"blog\u002Fblog\u002Ftax-year-end-checklist-for-drivers.md","A tax year end checklist for anyone who drives for work",{"type":9,"value":8554,"toc":8834},[8555,8562,8566,8569,8572,8576,8583,8586,8590,8593,8596,8600,8603,8606,8610,8613,8617,8628,8632,8733,8737,8789,8791,8828,8830],[12,8556,8557,8558,8561],{},"The UK tax year ends on ",[19,8559,8560],{},"5 April",". Nothing dramatic happens on the day, but a few things get considerably harder once it has passed. Here is the short list.",[24,8563,8565],{"id":8564},"_1-sort-anything-still-unclassified","1. Sort anything still unclassified",[12,8567,8568],{},"An unclassified journey is in no total. If you have a backlog of trips you never got round to marking business or personal, those miles are missing from your total.",[12,8570,8571],{},"Do it now while you can still remember what a Tuesday in November was for. In six months you will be guessing, and a guessed log is a weak log.",[24,8573,8575],{"id":8574},"_2-check-your-business-mileage-against-the-10000-line","2. Check your business mileage against the 10,000 line",[12,8577,8578,8579,8582],{},"For employees, the approved rate for cars and vans drops from 55p to 25p once you pass 10,000 business miles ",[19,8580,8581],{},"in the tax year"," (counted per employment), and the counter resets on 6 April. The 55p applies to journeys from 6 April 2026; the rate was 45p before that. If you are self-employed and use simplified expenses, the same rates apply, but the 10,000 is counted over your accounting period.",[12,8584,8585],{},"Check where you are against 10,000 so each trip is banded correctly. The count restarts on 6 April.",[24,8587,8589],{"id":8588},"_3-reconcile-your-odometer","3. Reconcile your odometer",[12,8591,8592],{},"This is the one people skip and later regret. Compare what your odometer says against what your log accounts for. If the car has covered 14,000 miles and your journeys add up to 11,000, then 3,000 miles went unrecorded, and unrecorded business miles cannot be claimed.",[12,8594,8595],{},"You will not recover all of it, but a gap between two known dates is a far better prompt for your memory than a blank year. Milometry does this comparison for you from your fill-up odometer readings and flags stretches where the two disagree.",[24,8597,8599],{"id":8598},"_4-collect-the-out-of-pocket-costs","4. Collect the out-of-pocket costs",[12,8601,8602],{},"Parking, tolls, congestion and clean-air charges on business journeys sit outside the mileage rate: an employer can reimburse them, and the self-employed can deduct them on top of simplified mileage. The mileage rate covers running the vehicle, not what you paid to leave it somewhere.",[12,8604,8605],{},"Receipts are easier to find in April than in January. If you photograph them onto the journey as you go, this step is already done.",[24,8607,8609],{"id":8608},"_5-export-before-you-need-it","5. Export before you need it",[12,8611,8612],{},"Produce the CSV and the claim PDF for the year while everything is fresh, and put them somewhere that is not only your phone. If you file in January, the version of events you want is the one you assembled in April.",[24,8614,8616],{"id":8615},"_6-check-how-long-to-keep-it","6. Check how long to keep it",[12,8618,8619,8620,8623,8624,8627],{},"Employees who file a tax return should keep records for ",[19,8621,8622],{},"at least 22 months after the end of the tax year",". The self-employed should keep them for ",[19,8625,8626],{},"at least 5 years after the 31 January filing deadline",". If you might backdate a claim, keep the records for every year you claim. Deleting last year's log to tidy up is a bad trade.",[24,8629,8631],{"id":8630},"the-checklist-in-one-table","The checklist in one table",[71,8633,8634,8650],{},[74,8635,8636],{},[77,8637,8638,8641,8644,8647],{},[80,8639,8640],{},"#",[80,8642,8643],{},"Task",[80,8645,8646],{},"Why it is harder later",[80,8648,8649],{},"Time",[87,8651,8652,8665,8678,8692,8706,8720],{},[77,8653,8654,8656,8659,8662],{},[92,8655,7100],{},[92,8657,8658],{},"Sort anything unclassified",[92,8660,8661],{},"Memory fades; guesses are weak evidence",[92,8663,8664],{},"10 min",[77,8666,8667,8669,8672,8675],{},[92,8668,7113],{},[92,8670,8671],{},"Check where you are against 10,000 miles",[92,8673,8674],{},"The counter resets on 6 April",[92,8676,8677],{},"1 min",[77,8679,8680,8683,8686,8689],{},[92,8681,8682],{},"3",[92,8684,8685],{},"Reconcile the odometer against your log",[92,8687,8688],{},"A year-old gap is unrecoverable",[92,8690,8691],{},"5 min",[77,8693,8694,8697,8700,8703],{},[92,8695,8696],{},"4",[92,8698,8699],{},"Collect parking, tolls and charges",[92,8701,8702],{},"Receipts vanish",[92,8704,8705],{},"15 min",[77,8707,8708,8711,8714,8717],{},[92,8709,8710],{},"5",[92,8712,8713],{},"Export the CSV and claim PDF",[92,8715,8716],{},"You will file in January from April's data",[92,8718,8719],{},"2 min",[77,8721,8722,8725,8728,8731],{},[92,8723,8724],{},"6",[92,8726,8727],{},"Check retention periods",[92,8729,8730],{},"Deleting last year to tidy up is costly",[92,8732,3723],{},[24,8734,8736],{"id":8735},"key-dates","Key dates",[71,8738,8739,8748],{},[74,8740,8741],{},[77,8742,8743,8745],{},[80,8744,2844],{},[80,8746,8747],{},"What happens",[87,8749,8750,8757,8765,8773,8781],{},[77,8751,8752,8754],{},[92,8753,8560],{},[92,8755,8756],{},"Tax year ends",[77,8758,8759,8762],{},[92,8760,8761],{},"6 April",[92,8763,8764],{},"New tax year begins; employees' 10,000-mile counter resets",[77,8766,8767,8770],{},[92,8768,8769],{},"31 October",[92,8771,8772],{},"Paper Self Assessment deadline",[77,8774,8775,8778],{},[92,8776,8777],{},"31 January",[92,8779,8780],{},"Online filing and payment deadline for the year ended the previous 5 April",[77,8782,8783,8786],{},[92,8784,8785],{},"4 years back",[92,8787,8788],{},"Mileage Allowance Relief can be claimed for the current tax year and the previous four",[24,8790,210],{"id":209},[162,8792,8793,8798,8803,8808,8813,8818,8823],{},[35,8794,8795],{},[216,8796,4090],{"href":4088,"rel":8797},[220],[35,8799,8800],{},[216,8801,4097],{"href":4095,"rel":8802},[220],[35,8804,8805],{},[216,8806,1902],{"href":1900,"rel":8807},[220],[35,8809,8810],{},[216,8811,5046],{"href":714,"rel":8812},[220],[35,8814,8815],{},[216,8816,4076],{"href":2927,"rel":8817},[220],[35,8819,8820],{},[216,8821,408],{"href":406,"rel":8822},[220],[35,8824,8825],{},[216,8826,5033],{"href":5031,"rel":8827},[220],[718,8829],{},[12,8831,8832],{},[723,8833,5053],{},{"title":248,"searchDepth":249,"depth":249,"links":8835},[8836,8837,8838,8839,8840,8841,8842,8843,8844],{"id":8564,"depth":249,"text":8565},{"id":8574,"depth":249,"text":8575},{"id":8588,"depth":249,"text":8589},{"id":8598,"depth":249,"text":8599},{"id":8608,"depth":249,"text":8609},{"id":8615,"depth":249,"text":8616},{"id":8630,"depth":249,"text":8631},{"id":8735,"depth":249,"text":8736},{"id":209,"depth":249,"text":210},"2026-04-09","What to do in the fortnight before 5 April, and the three things that are much harder to fix afterwards. A checklist for anyone who drives for work.","\u002Fblog\u002Ftax-year-end-checklist-for-drivers.jpg","Paperwork and a pen on a desk","Photo by Ch�u Th�ng Phan","https:\u002F\u002Fstocksnap.io\u002Fphoto\u002Foffice-work-UP9J4EZYNJ",{},"\u002Fblog\u002Ftax-year-end-checklist-for-drivers",[1922,4127,4128],{"title":8552,"description":8846},"blog\u002Ftax-year-end-checklist-for-drivers",[8857,5077,463],"tax year","IV9KjXCK3bMldiAUxfDXs6ckSMUrvnCbMUYaz6MGoOQ",{"id":8860,"title":8861,"author":7,"body":8862,"category":1513,"date":9125,"description":9126,"draft":261,"extension":262,"image":9127,"imageAlt":9128,"imageCredit":9129,"imageCreditUrl":9130,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":9131,"navigation":267,"path":9132,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":9133,"seo":9134,"seoTitle":265,"stem":9135,"tags":9136,"updated":2671,"__hash__":9139},"blog\u002Fblog\u002Fsplitting-petrol-with-friends.md","Working out what your passengers actually owe you",{"type":9,"value":8863,"toc":9116},[8864,8867,8870,8874,8877,8882,8885,8891,8898,8902,8905,8911,8917,8920,8924,8927,9017,9021,9024,9072,9075,9079,9082,9085,9089,9092,9095,9097,9109,9111],[12,8865,8866],{},"Somebody drives, everyone says they will chip in, and then nobody knows what the number is. It gets settled with a round guess that is either generous or resentful, and often both across the same weekend.",[12,8868,8869],{},"The number is knowable. Here is how to get it.",[24,8871,8873],{"id":8872},"start-with-what-the-journey-actually-cost","Start with what the journey actually cost",[12,8875,8876],{},"The honest figure is fuel used, not fuel bought. You want:",[12,8878,8879],{},[19,8880,8881],{},"litres used = miles ÷ (mpg ÷ 4.546)",[12,8883,8884],{},"then multiply by what you paid per litre.",[12,8886,8887,8888,22],{},"A 300-mile round trip in a car doing a real 42 mpg uses about 32.5 litres. At 145p a litre, that is roughly ",[19,8889,8890],{},"£47",[12,8892,8893,8894,8897],{},"Note ",[723,8895,8896],{},"real"," mpg. The brochure figure will understate what the trip cost, usually by 10-20%, and you are the one absorbing the difference. Two full tanks with odometer readings tell you your own number, which is the only one worth using here.",[24,8899,8901],{"id":8900},"then-decide-who-is-paying","Then decide who is paying",[12,8903,8904],{},"This is where it turns social rather than arithmetic, and there are two defensible answers.",[12,8906,8907,8910],{},[19,8908,8909],{},"Everyone shares, driver included."," Four people, £47 of fuel, £11.75 each. The logic: everyone is going to the same place and benefits equally, and the driver is already contributing the car, the wear and the driving.",[12,8912,8913,8916],{},[19,8914,8915],{},"Passengers cover the fuel."," Three passengers split £47, £15.67 each, driver pays nothing. The logic: the driver is providing the vehicle and doing the work, so the least the others can do is cover the consumable.",[12,8918,8919],{},"Neither is wrong. The mistake is not agreeing which one you are doing until somebody is being asked for money.",[24,8921,8923],{"id":8922},"what-common-trips-actually-cost","What common trips actually cost",[12,8925,8926],{},"At 145p a litre, using real economy rather than the brochure:",[71,8928,8929,8947],{},[74,8930,8931],{},[77,8932,8933,8936,8938,8941,8944],{},[80,8934,8935],{},"Trip",[80,8937,6874],{},[80,8939,8940],{},"At 35 mpg",[80,8942,8943],{},"At 45 mpg",[80,8945,8946],{},"At 55 mpg",[87,8948,8949,8966,8983,9000],{},[77,8950,8951,8954,8957,8960,8963],{},[92,8952,8953],{},"Night out, 30 mi round",[92,8955,8956],{},"30",[92,8958,8959],{},"£5.65",[92,8961,8962],{},"£4.40",[92,8964,8965],{},"£3.60",[77,8967,8968,8971,8974,8977,8980],{},[92,8969,8970],{},"Day out, 120 mi round",[92,8972,8973],{},"120",[92,8975,8976],{},"£22.60",[92,8978,8979],{},"£17.55",[92,8981,8982],{},"£14.35",[77,8984,8985,8988,8991,8994,8997],{},[92,8986,8987],{},"Weekend away, 250 mi round",[92,8989,8990],{},"250",[92,8992,8993],{},"£47.05",[92,8995,8996],{},"£36.60",[92,8998,8999],{},"£29.95",[77,9001,9002,9005,9008,9011,9014],{},[92,9003,9004],{},"Long haul, 500 mi round",[92,9006,9007],{},"500",[92,9009,9010],{},"£94.15",[92,9012,9013],{},"£73.15",[92,9015,9016],{},"£59.85",[24,9018,9020],{"id":9019},"splitting-it-four-ways","Splitting it four ways",[12,9022,9023],{},"A 250-mile round trip costing £36.60 in a 45 mpg car:",[71,9025,9026,9039],{},[74,9027,9028],{},[77,9029,9030,9033,9036],{},[80,9031,9032],{},"Method",[80,9034,9035],{},"Driver pays",[80,9037,9038],{},"Each passenger pays",[87,9040,9041,9051,9061],{},[77,9042,9043,9046,9049],{},[92,9044,9045],{},"Everyone shares equally (4 people)",[92,9047,9048],{},"£9.15",[92,9050,9048],{},[77,9052,9053,9056,9058],{},[92,9054,9055],{},"Passengers cover the fuel (3 passengers)",[92,9057,3949],{},[92,9059,9060],{},"£12.20",[77,9062,9063,9066,9069],{},[92,9064,9065],{},"Passengers cover half",[92,9067,9068],{},"£18.30",[92,9070,9071],{},"£6.10",[12,9073,9074],{},"The gap between the first two is about £3 a head. It is almost never the money that causes the\nargument. It is that nobody said which one was happening.",[24,9076,9078],{"id":9077},"what-about-wear-and-tear-not-just-fuel","What about wear and tear, not just fuel?",[12,9080,9081],{},"Fuel is roughly a third to a half of the true cost of running a car once you count tyres, servicing, depreciation and insurance. That is the reasoning behind HMRC's approved rate for business mileage in your own car, 55p a mile for the first 10,000 business miles from 6 April 2026, which is meant to cover the lot.",[12,9083,9084],{},"For a trip with mates, charging full whack-per-mile usually feels like running a taxi service. Fuel is the convention because it is the cost that visibly happened. Worth knowing the difference, though, before you conclude you broke even.",[24,9086,9088],{"id":9087},"keep-it-out-of-the-group-chat","Keep it out of the group chat",[12,9090,9091],{},"The thing that makes this awkward is not the money, it is the ambiguity. A figure someone worked out, showing distance and fuel price, ends the conversation. A guess invites negotiation.",[12,9093,9094],{},"Milometry costs the journey from your own measured economy, splits it between however many were in the car, with or without the driver taking a share, and shares the drive as a PDF with the route and the numbers on it. Send that instead of a text saying \"about twenty quid?\".",[24,9096,210],{"id":209},[162,9098,9099,9104],{},[35,9100,9101],{},[216,9102,6114],{"href":6112,"rel":9103},[220],[35,9105,9106],{},[216,9107,1902],{"href":1900,"rel":9108},[220],[718,9110],{},[12,9112,9113],{},[723,9114,9115],{},"General information, not tax advice. Fuel figures are estimates at the prices shown.",{"title":248,"searchDepth":249,"depth":249,"links":9117},[9118,9119,9120,9121,9122,9123,9124],{"id":8872,"depth":249,"text":8873},{"id":8900,"depth":249,"text":8901},{"id":8922,"depth":249,"text":8923},{"id":9019,"depth":249,"text":9020},{"id":9077,"depth":249,"text":9078},{"id":9087,"depth":249,"text":9088},{"id":209,"depth":249,"text":210},"2026-04-02","Petrol money without the guesswork: what a journey really cost, how to divide it fairly, and why the driver's share is the argument.","\u002Fblog\u002Fsplitting-petrol-with-friends.jpg","The counter dials of an old petrol pump","Photo by Steve Snodgrass","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F10710442@N08\u002F3729616513",{},"\u002Fblog\u002Fsplitting-petrol-with-friends",[],{"title":8861,"description":9126},"blog\u002Fsplitting-petrol-with-friends",[5447,9137,9138],"sharing","road trips","6IaeHSt_vh7YoAR9RsRiGCFXVcILcA-Oc6-iFF5jr6M",{"id":9141,"title":9142,"author":7,"body":9143,"category":258,"date":9349,"description":9350,"draft":261,"extension":262,"image":9351,"imageAlt":9352,"imageCredit":9353,"imageCreditUrl":9354,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":9355,"navigation":267,"path":9356,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":9357,"seo":9358,"seoTitle":265,"stem":9359,"tags":9360,"updated":2671,"__hash__":9361},"blog\u002Fblog\u002Felectric-cars-and-the-45p-rate.md","Electric cars and the 55p rate",{"type":9,"value":9144,"toc":9341},[9145,9154,9157,9161,9168,9171,9174,9177,9181,9184,9223,9226,9263,9266,9270,9277,9280,9283,9287,9290,9292,9295,9298,9300,9334,9336],[9146,9147,9148],"blockquote",{},[12,9149,9150,9153],{},[19,9151,9152],{},"Updated 27 September 2026:"," the car and van rate rose from 45p to 55p for journeys from 6 April 2026 (announced 21 May 2026). Figures below use 55p.",[12,9155,9156],{},"The rules here are simpler than people expect, but they land in a way that surprises many people the first time.",[24,9158,9160],{"id":9159},"if-the-ev-is-yours","If the EV is yours",[12,9162,9163,9164,9167],{},"If you are an employee, your employer can pay you the ",[19,9165,9166],{},"same approved mileage rates as for any other car",", tax free: 55p a mile for the first 10,000 business miles in the tax year, then 25p. If it pays less, you can claim tax relief on the shortfall. Self-employed drivers using simplified expenses deduct the same rates from profit.",[12,9169,9170],{},"There is no separate electric rate, no reduction for the fact you are charging rather than filling up, and no requirement to work out what the electricity cost. The rate is the rate.",[12,9172,9173],{},"The approved rate is one figure for every car, whatever it runs on. If you charge mostly at home on a cheap overnight tariff, the electricity for a business mile can cost a small fraction of 55p. Charge exclusively on the rapid network at motorway prices and the energy cost per mile is much higher.",[12,9175,9176],{},"The rate also has to cover insurance, servicing, tyres and depreciation, so this is not profit.",[24,9178,9180],{"id":9179},"approved-amount-against-electricity-cost-only","Approved amount against electricity cost only",[12,9182,9183],{},"An EV owned by you, doing 8,000 business miles, charged at home on an off-peak tariff (illustrative energy costs):",[71,9185,9186,9194],{},[74,9187,9188],{},[77,9189,9190,9192],{},[80,9191],{},[80,9193,5347],{},[87,9195,9196,9203,9211],{},[77,9197,9198,9201],{},[92,9199,9200],{},"Approved amount (8,000 × 55p)",[92,9202,7586],{},[77,9204,9205,9208],{},[92,9206,9207],{},"Electricity cost at ~2p a mile",[92,9209,9210],{},"£160",[77,9212,9213,9218],{},[92,9214,9215],{},[19,9216,9217],{},"Approved amount less electricity only",[92,9219,9220],{},[19,9221,9222],{},"£4,240",[12,9224,9225],{},"The same car charged exclusively on motorway rapids at ~23p a mile:",[71,9227,9228,9236],{},[74,9229,9230],{},[77,9231,9232,9234],{},[80,9233],{},[80,9235,5347],{},[87,9237,9238,9244,9252],{},[77,9239,9240,9242],{},[92,9241,3707],{},[92,9243,7586],{},[77,9245,9246,9249],{},[92,9247,9248],{},"Electricity cost",[92,9250,9251],{},"£1,840",[77,9253,9254,9258],{},[92,9255,9256],{},[19,9257,9217],{},[92,9259,9260],{},[19,9261,9262],{},"£2,560",[12,9264,9265],{},"Same car, same rate, same journeys. Where you plug in changes the energy cost by more than a thousand\npounds. Neither figure is money left over: the approved amount also has to cover insurance,\nservicing, tyres and depreciation.",[24,9267,9269],{"id":9268},"if-the-ev-belongs-to-the-company","If the EV belongs to the company",[12,9271,9272,9273,9276],{},"Different system. Approved mileage rates do not apply, because the company owns the car and bears its costs. What applies instead are the ",[19,9274,9275],{},"advisory electricity rates",", published by HMRC alongside Advisory Fuel Rates and revised on the same quarterly cycle.",[12,9278,9279],{},"There are two pence-per-mile figures, one for home charging and one for public charging, for reimbursing business mileage in a company EV. Both are a lot lower than 55p, for exactly the reason it should be: you are being reimbursed for electricity, not for running a car you own.",[12,9281,9282],{},"Being paid 55p for a company EV is the same mistake as for a company diesel: a common and costly one, because the amount above the advisory rate is normally taxable, and it adds up if it runs for years.",[24,9284,9286],{"id":9285},"home-charging-and-company-cars","Home charging and company cars",[12,9288,9289],{},"Reimbursement for charging a company car at home has its own treatment and has changed in recent years. If that is your situation, check the current guidance rather than relying on what was true when you got the car.",[24,9291,2822],{"id":2821},[12,9293,9294],{},"Identical to any other vehicle: date, from, to, purpose, distance. The rate you apply differs; the evidence does not.",[12,9296,9297],{},"If you run an EV alongside a petrol car, keep them as separate vehicles in your records. They may be on different systems entirely. For an employee, the 10,000-mile threshold is counted per tax year across all the cars and vans used for that job rather than per car, which is a detail worth getting right when two cars are in play.",[24,9299,210],{"id":209},[162,9301,9302,9307,9312,9317,9322,9329],{},[35,9303,9304],{},[216,9305,1902],{"href":1900,"rel":9306},[220],[35,9308,9309],{},[216,9310,8007],{"href":4081,"rel":9311},[220],[35,9313,9314],{},[216,9315,2922],{"href":2920,"rel":9316},[220],[35,9318,9319],{},[216,9320,716],{"href":714,"rel":9321},[220],[35,9323,9324],{},[216,9325,9328],{"href":9326,"rel":9327},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F230",[220],"Income Tax (Earnings and Pensions) Act 2003, section 230: the approved amount (legislation.gov.uk)",[35,9330,9331],{},[216,9332,8028],{"href":406,"rel":9333},[220],[718,9335],{},[12,9337,9338],{},[723,9339,9340],{},"General information for UK drivers, not tax advice. Rates for company vehicles are revised quarterly, check the current table.",{"title":248,"searchDepth":249,"depth":249,"links":9342},[9343,9344,9345,9346,9347,9348],{"id":9159,"depth":249,"text":9160},{"id":9179,"depth":249,"text":9180},{"id":9268,"depth":249,"text":9269},{"id":9285,"depth":249,"text":9286},{"id":2821,"depth":249,"text":2822},{"id":209,"depth":249,"text":210},"2026-03-26","Why an EV you own uses exactly the same approved rate as a petrol car, why a company EV does not, and how the rate compares with the cost of electricity.","\u002Fblog\u002Felectric-cars-and-the-45p-rate.jpg","Electric vehicle charging connectors","Photo by Paul Sladen","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=76903497",{},"\u002Fblog\u002Felectric-cars-and-the-45p-rate",[1922,4126],{"title":9142,"description":9350},"blog\u002Felectric-cars-and-the-45p-rate",[1248,464,8056],"cTx5xqNO8NE4MO8SlfezXDoAgaaMg15806POyzxsJmc",{"id":9363,"title":9364,"author":7,"body":9365,"category":258,"date":9571,"description":9572,"draft":261,"extension":262,"image":9573,"imageAlt":9574,"imageCredit":5786,"imageCreditUrl":6701,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":9575,"navigation":267,"path":9576,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":9577,"seo":9578,"seoTitle":265,"stem":9579,"tags":9580,"updated":2671,"__hash__":9582},"blog\u002Fblog\u002Fclaiming-mileage-in-a-van.md","Claiming mileage in a van",{"type":9,"value":9366,"toc":9562},[9367,9374,9378,9381,9387,9390,9394,9397,9461,9464,9468,9479,9482,9486,9489,9492,9496,9499,9503,9506,9509,9511,9556,9558],[12,9368,9369,9370,9373],{},"Vans sit in the same band as cars, both for employees paid approved mileage and for the self-employed using simplified expenses: ",[19,9371,9372],{},"55p a mile for the first 10,000 business miles, 25p after"," (for journeys from 6 April 2026; it was 45p before). There is no separate van rate, which is the first thing worth knowing and the reason the mileage rate suits some trades less well.",[24,9375,9377],{"id":9376},"why-the-flat-rate-can-work-against-a-van","Why the flat rate can work against a van",[12,9379,9380],{},"The flat rate is a single figure for cars and vans alike. A van is generally not an average car. It is heavier, thirstier, harder on tyres and brakes, more expensive to insure commercially, and often working considerably harder than a family hatchback.",[12,9382,9383,9384,9386],{},"If you are running a long-wheelbase van at 28 mpg, loaded, doing 6,000 business miles a year, the flat rate may well be less than the vehicle genuinely costs you. If you are self-employed, that is the case where ",[19,9385,5553],{}," deserve a proper look: real fuel, real servicing, real insurance, plus capital allowances on the purchase. (Employees do not get this choice. Their relief is based on the approved rate.)",[12,9388,9389],{},"Against that: actual costs mean keeping every receipt and defending a business-use percentage.",[24,9391,9393],{"id":9392},"when-the-flat-rate-stops-covering-a-van","When the flat rate stops covering a van",[12,9395,9396],{},"Approved rate against real running cost per mile (illustrative estimates, not measured figures):",[71,9398,9399,9411],{},[74,9400,9401],{},[77,9402,9403,9405,9408],{},[80,9404,774],{},[80,9406,9407],{},"Real cost\u002Fmile",[80,9409,9410],{},"Does 55p cover it?",[87,9412,9413,9426,9437,9448],{},[77,9414,9415,9418,9421],{},[92,9416,9417],{},"Small van, 45 mpg, bought used",[92,9419,9420],{},"~28p",[92,9422,9423],{},[19,9424,9425],{},"Comfortably",[77,9427,9428,9431,9434],{},[92,9429,9430],{},"Mid van, 38 mpg, 3 years old",[92,9432,9433],{},"~36p",[92,9435,9436],{},"Yes, with margin",[77,9438,9439,9442,9445],{},[92,9440,9441],{},"LWB van, 30 mpg, loaded, new",[92,9443,9444],{},"~48p",[92,9446,9447],{},"Narrowly",[77,9449,9450,9453,9456],{},[92,9451,9452],{},"LWB van, 28 mpg, high mileage, towing",[92,9454,9455],{},"~55p",[92,9457,9458],{},[19,9459,9460],{},"Barely, if at all",[12,9462,9463],{},"Past 10,000 business miles the rate drops to 25p, which covers none of these. The bottom two rows,\nand any van doing high mileage, are where actual costs deserve a proper look, remembering that the\nchoice is close to permanent for that vehicle.",[24,9465,9467],{"id":9466},"where-the-mileage-rate-tends-to-come-out-ahead","Where the mileage rate tends to come out ahead",[162,9469,9470,9473,9476],{},[35,9471,9472],{},"High business mileage in a smaller, economical van",[35,9474,9475],{},"The van was bought cheaply, or is old enough that capital allowances are largely spent",[35,9477,9478],{},"You would rather have a simple, defensible number than a shoebox of receipts",[12,9480,9481],{},"The arithmetic is the same test as for a car: business miles × the rate, against real annual costs × business-use percentage.",[24,9483,9485],{"id":9484},"the-decision-is-close-to-permanent","The decision is close to permanent",[12,9487,9488],{},"Worth repeating, because it bites hardest here: once you use the mileage rate for a vehicle, you must keep using it for that vehicle. You cannot use the flat rate for three years and switch to actual costs the year the clutch goes.",[12,9490,9491],{},"For a van with a hard life, that is a decision worth making deliberately at purchase rather than discovering later.",[24,9493,9495],{"id":9494},"private-use","Private use",[12,9497,9498],{},"If the van is also your personal transport, only the business proportion is claimable, and for employees a company van available for private use is a benefit in kind with its own charge. \"It's a work van\" is not, by itself, an answer to any of this.",[24,9500,9502],{"id":9501},"recording","Recording",[12,9504,9505],{},"Same evidence as any vehicle: date, from, to, purpose, distance. Trades doing many short drops in a day are easy to under-record, because stopping to write down a four-mile hop between jobs is not going to happen.",[12,9507,9508],{},"That is the case for recording automatically. Milometry logs each leg as its own journey, so a day of eleven drops arrives as eleven trips to sort rather than one vague total, and keeps each vehicle's economy and costs separate if you run more than one.",[24,9510,210],{"id":209},[162,9512,9513,9518,9523,9528,9533,9538,9544,9549],{},[35,9514,9515],{},[216,9516,1902],{"href":1900,"rel":9517},[220],[35,9519,9520],{},[216,9521,5033],{"href":5031,"rel":9522},[220],[35,9524,9525],{},[216,9526,5418],{"href":5416,"rel":9527},[220],[35,9529,9530],{},[216,9531,2929],{"href":2927,"rel":9532},[220],[35,9534,9535],{},[216,9536,7690],{"href":3234,"rel":9537},[220],[35,9539,9540],{},[216,9541,9543],{"href":2913,"rel":9542},[220],"EIM31240: statutory mileage rates, kinds of vehicle (HMRC)",[35,9545,9546],{},[216,9547,716],{"href":714,"rel":9548},[220],[35,9550,9551],{},[216,9552,9555],{"href":9553,"rel":9554},"https:\u002F\u002Fwww.gov.uk\u002Fexpenses-and-benefits-company-vans",[220],"Expenses and benefits: company vans (HMRC)",[718,9557],{},[12,9559,9560],{},[723,9561,5053],{},{"title":248,"searchDepth":249,"depth":249,"links":9563},[9564,9565,9566,9567,9568,9569,9570],{"id":9376,"depth":249,"text":9377},{"id":9392,"depth":249,"text":9393},{"id":9466,"depth":249,"text":9467},{"id":9484,"depth":249,"text":9485},{"id":9494,"depth":249,"text":9495},{"id":9501,"depth":249,"text":9502},{"id":209,"depth":249,"text":210},"2026-03-19","Vans use the same 55p rate as cars, which suits some trades better than others, and for a few may fall short of actual costs.","\u002Fblog\u002Fclaiming-mileage-in-a-van.jpg","A white van travelling on a road",{},"\u002Fblog\u002Fclaiming-mileage-in-a-van",[1922,4125],{"title":9364,"description":9572},"blog\u002Fclaiming-mileage-in-a-van",[9581,7773,464],"vans","5orOonJX7QrTRiw9_rutC5JabB7hpmjn8TWyxBHh5YQ",{"id":9584,"title":9585,"author":7,"body":9586,"category":258,"date":9785,"description":9786,"draft":261,"extension":262,"image":9787,"imageAlt":9788,"imageCredit":9789,"imageCreditUrl":9790,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":9791,"navigation":267,"path":9792,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":9793,"seo":9794,"seoTitle":265,"stem":9795,"tags":9796,"updated":265,"__hash__":9797},"blog\u002Fblog\u002Fparking-fines-are-not-expenses.md","Parking fees you can claim, and fines you cannot",{"type":9,"value":9587,"toc":9777},[9588,9591,9595,9602,9605,9611,9615,9618,9621,9625,9714,9718,9721,9735,9742,9746,9749,9752,9754,9771,9773],[12,9589,9590],{},"Both come out of the same wallet on the same day. Only one of them is deductible.",[24,9592,9594],{"id":9593},"parking-fees-claimable","Parking fees: claimable",[12,9596,9597,9598,9601],{},"Parking while on a business journey is a legitimate business expense, and it is claimable ",[19,9599,9600],{},"separately from mileage",". The approved mileage rate covers the cost of running the vehicle (fuel, wear, insurance, depreciation), not what you paid to leave it somewhere.",[12,9603,9604],{},"The same goes for tolls, the Dartford Crossing, the Severn crossing when it charged, congestion charges and clean-air zone charges, provided the journey itself was business.",[12,9606,9607,9608,9610],{},"What is not claimable is parking at your ",[19,9609,4154],{},". That follows the same logic as commuting: getting yourself to your normal place of work is your own affair.",[24,9612,9614],{"id":9613},"parking-fines-not-claimable","Parking fines: not claimable",[12,9616,9617],{},"Penalties are not an allowable deduction. The reasoning is straightforward. The tax system does not subsidise breaking the law, however routine it feels.",[12,9619,9620],{},"That covers parking tickets, speeding fines, and penalty charge notices, whether you were on business or not.",[24,9622,9624],{"id":9623},"claimable-or-not","Claimable or not",[71,9626,9627,9635],{},[74,9628,9629],{},[77,9630,9631,9633],{},[80,9632,5573],{},[80,9634,4253],{},[87,9636,9637,9646,9653,9662,9671,9679,9687,9696,9705],{},[77,9638,9639,9642],{},[92,9640,9641],{},"Parking on a business journey",[92,9643,9644],{},[19,9645,3124],{},[77,9647,9648,9651],{},[92,9649,9650],{},"Parking at your permanent workplace",[92,9652,3164],{},[77,9654,9655,9658],{},[92,9656,9657],{},"Toll or crossing on a business journey",[92,9659,9660],{},[19,9661,3124],{},[77,9663,9664,9667],{},[92,9665,9666],{},"Congestion or clean air charge, business journey",[92,9668,9669],{},[19,9670,3124],{},[77,9672,9673,9675],{},[92,9674,5632],{},[92,9676,9677],{},[19,9678,3164],{},[77,9680,9681,9683],{},[92,9682,5644],{},[92,9684,9685],{},[19,9686,3164],{},[77,9688,9689,9692],{},[92,9690,9691],{},"Penalty charge notice",[92,9693,9694],{},[19,9695,3164],{},[77,9697,9698,9701],{},[92,9699,9700],{},"Late payment penalty on a toll",[92,9702,9703],{},[19,9704,3164],{},[77,9706,9707,9710],{},[92,9708,9709],{},"Clamping or removal fee",[92,9711,9712],{},[19,9713,3164],{},[24,9715,9717],{"id":9716},"the-bit-that-differs-by-structure","The bit that differs by structure",[12,9719,9720],{},"There is a wrinkle worth knowing if you run a limited company.",[162,9722,9723,9729],{},[35,9724,9725,9728],{},[19,9726,9727],{},"Sole trader",": the fine is simply not deductible. It comes out of taxed money.",[35,9730,9731,9734],{},[19,9732,9733],{},"Limited company paying a fine issued to the driver personally",": the company has effectively settled a personal liability, which can be treated as a benefit in kind or as earnings, with the reporting that implies.",[12,9736,9737,9738,9741],{},"Fines issued to the ",[723,9739,9740],{},"company"," rather than the individual are treated differently again. Either way, \"the company paid it\" does not make it deductible.",[24,9743,9745],{"id":9744},"the-practical-bit","The practical bit",[12,9747,9748],{},"Keep the receipts for the fees and attach them to the journey they belong to. A parking receipt on its own is a scrap of thermal paper that will be illegible by August; a parking receipt attached to a recorded journey with a date, a destination and a purpose is evidence.",[12,9750,9751],{},"Milometry lets you add parking, tolls and charges to a trip with a photo of the receipt, and carries them into your monthly statements alongside the mileage, so the claimable costs are itemised, and the fines are somewhere else entirely, which is where they belong.",[24,9753,210],{"id":209},[162,9755,9756,9761,9766],{},[35,9757,9758],{},[216,9759,5033],{"href":5031,"rel":9760},[220],[35,9762,9763],{},[216,9764,2922],{"href":2920,"rel":9765},[220],[35,9767,9768],{},[216,9769,408],{"href":406,"rel":9770},[220],[718,9772],{},[12,9774,9775],{},[723,9776,5053],{},{"title":248,"searchDepth":249,"depth":249,"links":9778},[9779,9780,9781,9782,9783,9784],{"id":9593,"depth":249,"text":9594},{"id":9613,"depth":249,"text":9614},{"id":9623,"depth":249,"text":9624},{"id":9716,"depth":249,"text":9717},{"id":9744,"depth":249,"text":9745},{"id":209,"depth":249,"text":210},"2026-03-12","The line between a cost of doing business and a penalty, and the small print that catches sole traders and directors differently.","\u002Fblog\u002Fparking-fines-are-not-expenses.jpg","A penalty notice tucked under a car windscreen wiper","Photo by kewl","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F58411470@N00\u002F54235995960",{},"\u002Fblog\u002Fparking-fines-are-not-expenses",[],{"title":9585,"description":9786},"blog\u002Fparking-fines-are-not-expenses",[5793,2971,464],"jvKd8kGtGRbbEjOXu9bFOWnMmljdN3GcIZBOj4QAWOI",{"id":9799,"title":9800,"author":7,"body":9801,"category":258,"date":9973,"description":9974,"draft":261,"extension":262,"image":9975,"imageAlt":9976,"imageCredit":9977,"imageCreditUrl":9978,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":9979,"navigation":267,"path":9980,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":9981,"seo":9982,"seoTitle":265,"stem":9983,"tags":9984,"updated":2671,"__hash__":9987},"blog\u002Fblog\u002Fcongestion-ulez-and-clean-air-zones.md","Congestion, ULEZ and clean air zones: what you can claim",{"type":9,"value":9802,"toc":9965},[9803,9806,9810,9817,9824,9828,9831,9834,9838,9916,9919,9923,9926,9929,9933,9936,9939,9941,9958,9960],[12,9804,9805],{},"Anyone driving for work in a UK city is now paying charges that did not exist a few years ago. They add up faster than people expect, and they are claimable, but only under the same test as everything else.",[24,9807,9809],{"id":9808},"they-are-separate-from-mileage","They are separate from mileage",[12,9811,9812,9813,9816],{},"This is the part worth internalising. The approved mileage rate covers ",[19,9814,9815],{},"running the vehicle",": fuel, servicing, insurance, depreciation. It does not cover what you paid to drive it into a particular postcode.",[12,9818,9819,9820,9823],{},"So congestion charges, ULEZ charges and clean air zone charges on a business journey are claimed ",[19,9821,9822],{},"in addition"," to the mileage, not instead of it. The same is true of tolls and crossings.",[24,9825,9827],{"id":9826},"the-test-is-the-journey-not-the-charge","The test is the journey, not the charge",[12,9829,9830],{},"A charge is claimable if the journey was business travel. It is not claimable if the journey was ordinary commuting. Driving into a zone to reach your permanent workplace is your own cost, however unwelcome.",[12,9832,9833],{},"That means the same £15 charge can be claimable on Tuesday and not on Wednesday, depending on where you were going. This is exactly why a per-journey record beats a monthly total: a bank statement showing charges tells you what you paid, not which of them qualify.",[24,9835,9837],{"id":9836},"which-vehicles-pay-by-zone-class","Which vehicles pay, by zone class",[71,9839,9840,9859],{},[74,9841,9842],{},[77,9843,9844,9847,9850,9853,9856],{},[80,9845,9846],{},"Class",[80,9848,9849],{},"Buses, coaches, taxis",[80,9851,9852],{},"HGVs",[80,9854,9855],{},"Vans, minibuses",[80,9857,9858],{},"Cars",[87,9860,9861,9875,9888,9901],{},[77,9862,9863,9866,9869,9871,9873],{},[92,9864,9865],{},"A",[92,9867,9868],{},"Charged",[92,9870,3723],{},[92,9872,3723],{},[92,9874,3723],{},[77,9876,9877,9880,9882,9884,9886],{},[92,9878,9879],{},"B",[92,9881,9868],{},[92,9883,9868],{},[92,9885,3723],{},[92,9887,3723],{},[77,9889,9890,9893,9895,9897,9899],{},[92,9891,9892],{},"C",[92,9894,9868],{},[92,9896,9868],{},[92,9898,9868],{},[92,9900,3723],{},[77,9902,9903,9906,9908,9910,9912],{},[92,9904,9905],{},"D",[92,9907,9868],{},[92,9909,9868],{},[92,9911,9868],{},[92,9913,9914],{},[19,9915,9868],{},[12,9917,9918],{},"Compliant vehicles pay nothing in any class. The test is emissions standard, not age. Broadly Euro\n6 for diesels and Euro 4 for petrols.",[24,9920,9922],{"id":9921},"zones-vary-and-so-does-what-they-charge","Zones vary, and so does what they charge",[12,9924,9925],{},"There is no single national scheme. London's congestion charge and ULEZ are separate things with separate rules. Clean air zones in other cities differ in class, some charge vans and taxis but not private cars, some charge almost everything, some charge nothing for compliant vehicles.",[12,9927,9928],{},"The practical consequence: what you owe depends on the vehicle as much as the city. If you run more than one vehicle, the same trip can cost differently depending on which one you took, and that is worth knowing before you decide which to take.",[24,9930,9932],{"id":9931},"keep-the-evidence-attached-to-the-journey","Keep the evidence attached to the journey",[12,9934,9935],{},"Charges are usually paid online, often days later, sometimes in a batch. By the time it reaches your statement it is a line item with a reference number and no context.",[12,9937,9938],{},"The version that survives a question is the charge attached to the journey it belongs to, with the date, the destination and the reason it was business. Milometry takes parking, tolls and charges as costs on a trip, with a photo of the receipt or confirmation, and carries them into the monthly statement alongside the mileage, so the claimable ones are itemised where the journey is.",[24,9940,210],{"id":209},[162,9942,9943,9948,9953],{},[35,9944,9945],{},[216,9946,5033],{"href":5031,"rel":9947},[220],[35,9949,9950],{},[216,9951,2922],{"href":2920,"rel":9952},[220],[35,9954,9955],{},[216,9956,408],{"href":406,"rel":9957},[220],[718,9959],{},[12,9961,9962],{},[723,9963,9964],{},"General information for UK drivers, not tax advice. Zone rules and charges change: check the operating authority for current rates.",{"title":248,"searchDepth":249,"depth":249,"links":9966},[9967,9968,9969,9970,9971,9972],{"id":9808,"depth":249,"text":9809},{"id":9826,"depth":249,"text":9827},{"id":9836,"depth":249,"text":9837},{"id":9921,"depth":249,"text":9922},{"id":9931,"depth":249,"text":9932},{"id":209,"depth":249,"text":210},"2026-03-05","Daily charges are a real cost of driving for work, they are claimable separately from mileage, and the rules on which vehicle pays what keep moving.","\u002Fblog\u002Fcongestion-ulez-and-clean-air-zones.jpg","Two green Ultra Low Emission Zone signs at the edge of the zone","Photo by Matt From London","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F57868312@N00\u002F52716289592",{},"\u002Fblog\u002Fcongestion-ulez-and-clean-air-zones",[],{"title":9800,"description":9974},"blog\u002Fcongestion-ulez-and-clean-air-zones",[5793,9985,9986],"ulez","clean air zones","2OnOHvdDKG-AlViCHuatCpK9SBbF2jT4I_zSKLCTKF0",{"id":9989,"title":9990,"author":7,"body":9991,"category":1513,"date":10266,"description":10267,"draft":261,"extension":262,"image":10268,"imageAlt":10269,"imageCredit":10270,"imageCreditUrl":10271,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":10272,"navigation":267,"path":10273,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":10274,"seo":10275,"seoTitle":265,"stem":10276,"tags":10277,"updated":265,"__hash__":10279},"blog\u002Fblog\u002Fbusiness-use-car-insurance.md","Does your insurance actually cover driving for work?",{"type":9,"value":9992,"toc":10257},[9993,10003,10006,10010,10042,10049,10053,10133,10136,10140,10143,10146,10150,10216,10220,10223,10226,10230,10233,10236,10238,10250,10252],[12,9994,9995,9996,9999,10000,10002],{},"Most private policies are written as ",[19,9997,9998],{},"social, domestic and pleasure",", often with ",[19,10001,4634],{}," added. Neither of those covers driving to a client, a site, or a second office as part of your job.",[12,10004,10005],{},"If you are claiming mileage for business journeys, it is worth checking that the policy covering those journeys knows about them.",[24,10007,10009],{"id":10008},"the-classes-roughly","The classes, roughly",[162,10011,10012,10018,10024,10030,10036],{},[35,10013,10014,10017],{},[19,10015,10016],{},"SD&P",": personal use only. Not commuting, not work.",[35,10019,10020,10023],{},[19,10021,10022],{},"SD&P + commuting",": adds travel between home and one permanent place of work.",[35,10025,10026,10029],{},[19,10027,10028],{},"Class 1 business use",": adds driving in connection with your work, for you and usually a named spouse.",[35,10031,10032,10035],{},[19,10033,10034],{},"Class 2",": as class 1, but with additional named drivers doing the same.",[35,10037,10038,10041],{},[19,10039,10040],{},"Class 3 \u002F commercial travelling",": for people whose job is substantially driving: sales rounds, deliveries, mobile trades.",[12,10043,10044,10045,10048],{},"The gap that catches people is between commuting and class 1. Driving to ",[723,10046,10047],{},"your"," office is commuting. Driving from your office to a customer is business use, and it is a different class.",[24,10050,10052],{"id":10051},"which-class-covers-what","Which class covers what",[71,10054,10055,10067],{},[74,10056,10057],{},[77,10058,10059,10061,10064],{},[80,10060,9846],{},[80,10062,10063],{},"Covers",[80,10065,10066],{},"Does not cover",[87,10068,10069,10080,10090,10103,10114,10123],{},[77,10070,10071,10074,10077],{},[92,10072,10073],{},"Social, domestic & pleasure",[92,10075,10076],{},"Personal use",[92,10078,10079],{},"Commuting, any work driving",[77,10081,10082,10084,10087],{},[92,10083,10022],{},[92,10085,10086],{},"Above, plus home to one permanent workplace",[92,10088,10089],{},"Driving to clients or sites",[77,10091,10092,10097,10100],{},[92,10093,10094],{},[19,10095,10096],{},"Class 1 business",[92,10098,10099],{},"Above, plus driving in connection with your work",[92,10101,10102],{},"Carrying goods for sale, other drivers",[77,10104,10105,10108,10111],{},[92,10106,10107],{},"Class 2 business",[92,10109,10110],{},"Class 1 for additional named drivers",[92,10112,10113],{},"Commercial travelling",[77,10115,10116,10118,10121],{},[92,10117,10040],{},[92,10119,10120],{},"Driving as the substance of the job",[92,10122,3723],{},[77,10124,10125,10128,10131],{},[92,10126,10127],{},"Goods \u002F commercial policy",[92,10129,10130],{},"Carrying tools, stock, goods",[92,10132,3723],{},[12,10134,10135],{},"The gap most people sit in is between the second and third rows.",[24,10137,10139],{"id":10138},"why-it-matters-more-than-the-premium","Why it matters more than the premium",[12,10141,10142],{},"Class 1 usually costs very little to add, often a few pounds a year, sometimes nothing. Driving without it does not usually mean a slightly reduced payout. It can mean the claim is declined and, because using a vehicle without valid insurance is an offence in itself, consequences beyond the accident.",[12,10144,10145],{},"This is a rare case where the cheap answer and the safe answer are the same answer.",[24,10147,10149],{"id":10148},"what-to-declare","What to declare",[71,10151,10152,10162],{},[74,10153,10154],{},[77,10155,10156,10159],{},[80,10157,10158],{},"If you",[80,10160,10161],{},"You probably need",[87,10163,10164,10171,10180,10187,10197,10205],{},[77,10165,10166,10169],{},[92,10167,10168],{},"Drive only to one fixed workplace",[92,10170,10022],{},[77,10172,10173,10176],{},[92,10174,10175],{},"Visit clients or sites occasionally",[92,10177,10178],{},[19,10179,10096],{},[77,10181,10182,10185],{},[92,10183,10184],{},"Drive between sites as the substance of the job",[92,10186,10040],{},[77,10188,10189,10192],{},[92,10190,10191],{},"Carry tools, stock or goods for sale",[92,10193,10194],{},[19,10195,10196],{},"Commercial policy",[77,10198,10199,10202],{},[92,10200,10201],{},"Carry colleagues who chip in for fuel",[92,10203,10204],{},"Usually fine on class 1",[77,10206,10207,10210],{},[92,10208,10209],{},"Carry passengers for a fare",[92,10211,10212,10215],{},[19,10213,10214],{},"Hire and reward",", a different policy entirely",[24,10217,10219],{"id":10218},"the-self-employed-wrinkle","The self-employed wrinkle",[12,10221,10222],{},"If you are self-employed, the line between \"my car\" and \"the business's car\" is often blurred in practice and completely sharp in an insurer's wording. Carrying tools, stock or goods for sale usually needs commercial cover rather than class 1, whatever the mileage looks like.",[12,10224,10225],{},"Carrying a passenger for payment, even informally, even a colleague chipping in for petrol, can also fall outside a private policy. Splitting fuel costs between friends on a shared trip is generally fine; charging a fare is not.",[24,10227,10229],{"id":10228},"the-connection-to-your-mileage-log","The connection to your mileage log",[12,10231,10232],{},"If you are recording business journeys carefully enough to claim them, you already have the evidence of how much business driving you actually do. That is the number your insurer is asking about when they ask how you use the car, and a real figure is a better answer than a shrug.",[12,10234,10235],{},"It also tends to be smaller than people fear. Many drivers who assume they need commercial cover find that class 1 is the honest description once they see the split between business and personal in front of them.",[24,10237,210],{"id":209},[162,10239,10240,10245],{},[35,10241,10242],{},[216,10243,408],{"href":406,"rel":10244},[220],[35,10246,10247],{},[216,10248,5033],{"href":5031,"rel":10249},[220],[718,10251],{},[12,10253,10254],{},[723,10255,10256],{},"General information, not insurance or tax advice. Cover classes vary by insurer: check your own certificate and schedule.",{"title":248,"searchDepth":249,"depth":249,"links":10258},[10259,10260,10261,10262,10263,10264,10265],{"id":10008,"depth":249,"text":10009},{"id":10051,"depth":249,"text":10052},{"id":10138,"depth":249,"text":10139},{"id":10148,"depth":249,"text":10149},{"id":10218,"depth":249,"text":10219},{"id":10228,"depth":249,"text":10229},{"id":209,"depth":249,"text":210},"2026-02-26","Social, domestic and pleasure plus commuting is not business use. The distinction is small in wording and total in effect.","\u002Fblog\u002Fbusiness-use-car-insurance.jpg","A car badly damaged in a collision at the roadside","Photo by National Transportation Safety Board","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F4042566\u002Fphoto-image-car-public-domain",{},"\u002Fblog\u002Fbusiness-use-car-insurance",[],{"title":9990,"description":10267},"blog\u002Fbusiness-use-car-insurance",[10278,2969,7773],"insurance","rcJtjTopVj4GiQJG2DX7MgXZDJT7FmL5rgfZkBmm5_I",{"id":10281,"title":10282,"author":7,"body":10283,"category":258,"date":10572,"description":10573,"draft":261,"extension":262,"image":10574,"imageAlt":10575,"imageCredit":10576,"imageCreditUrl":10577,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":10578,"navigation":267,"path":10579,"ratesFor":265,"readTime":1240,"reviewed":2671,"reviewedAgainst":10580,"seo":10581,"seoTitle":265,"stem":10582,"tags":10583,"updated":2671,"__hash__":10585},"blog\u002Fblog\u002Fwhat-triggers-a-mileage-query.md","What makes HMRC look twice at a mileage claim",{"type":9,"value":10284,"toc":10560},[10285,10288,10292,10295,10298,10302,10305,10308,10312,10315,10319,10325,10329,10332,10336,10339,10435,10439,10442,10496,10500,10503,10510,10514,10517,10520,10522,10554,10556],[12,10286,10287],{},"HMRC does not publish how it picks claims to query. In our view, the claims that draw questions tend to share a handful of characteristics, and they are rarely about the amount alone.",[24,10289,10291],{"id":10290},"round-numbers-everywhere","Round numbers everywhere",[12,10293,10294],{},"Real driving does not produce round numbers. A month of genuine journeys totals 847 miles, not 850. A claim made of tidy fifties and hundreds looks estimated because it usually is.",[12,10296,10297],{},"This is a common tell, and it is entirely avoidable: record the distance you actually drove.",[24,10299,10301],{"id":10300},"the-same-figure-every-month","The same figure every month",[12,10303,10304],{},"A claim of exactly 500 miles in twelve consecutive months describes a standing order, not a working year. Real mileage moves with holidays, weather, illness, quiet Augusts and busy Novembers.",[12,10306,10307],{},"If your driving genuinely is that regular, the record will show it, but it will show it as 512, 486, 503, not 500 twelve times.",[24,10309,10311],{"id":10310},"days-that-could-not-have-happened","Days that could not have happened",[12,10313,10314],{},"Claims that require being in two places at once, or covering 400 miles in a working day that also contained six hours of meetings, do not survive contact with a calendar. Reconstructing a year from memory produces these without anyone intending to mislead.",[24,10316,10318],{"id":10317},"no-evidence-of-the-journeys-purpose","No evidence of the journey's purpose",[12,10320,10321,10322,10324],{},"The distance is only half of it. HMRC's expectation is that you can say ",[19,10323,295],{}," a journey was business, which client, which site, which job. \"Business mileage: 340\" is a number, not a record.",[24,10326,10328],{"id":10327},"commuting-mixed-in","Commuting mixed in",[12,10330,10331],{},"Home to a permanent workplace is ordinary commuting and is not claimable, and a claim that quietly includes it is a common and costly mistake: a substantive error rather than a presentational one. If a pattern of identical journeys on identical weekdays runs through the log, it invites exactly the question you do not want.",[24,10333,10335],{"id":10334},"patterns-that-tend-to-invite-questions","Patterns that tend to invite questions",[12,10337,10338],{},"This is our own reading of what stands out, not a list HMRC publishes.",[71,10340,10341,10354],{},[74,10342,10343],{},[77,10344,10345,10348,10351],{},[80,10346,10347],{},"Pattern",[80,10349,10350],{},"How obvious",[80,10352,10353],{},"Why it draws attention",[87,10355,10356,10365,10375,10385,10395,10404,10415,10425],{},[77,10357,10358,10360,10362],{},[92,10359,4967],{},[92,10361,5396],{},[92,10363,10364],{},"Real driving is not round",[77,10366,10367,10370,10372],{},[92,10368,10369],{},"Identical total every month",[92,10371,5396],{},[92,10373,10374],{},"Describes a standing order, not a year",[77,10376,10377,10380,10382],{},[92,10378,10379],{},"Impossible days",[92,10381,5396],{},[92,10383,10384],{},"Fails against a calendar",[77,10386,10387,10389,10392],{},[92,10388,4991],{},[92,10390,10391],{},"High",[92,10393,10394],{},"A repeating weekday pattern is visible",[77,10396,10397,10399,10401],{},[92,10398,4983],{},[92,10400,10391],{},[92,10402,10403],{},"A distance is not a record",[77,10405,10406,10409,10412],{},[92,10407,10408],{},"Claim jumps sharply year on year",[92,10410,10411],{},"Medium",[92,10413,10414],{},"Invites \"what changed?\"",[77,10416,10417,10420,10422],{},[92,10418,10419],{},"Mileage inconsistent with fuel receipts",[92,10421,10411],{},[92,10423,10424],{},"Two of your own records disagree",[77,10426,10427,10430,10432],{},[92,10428,10429],{},"Claim inconsistent with the odometer",[92,10431,10411],{},[92,10433,10434],{},"Easy to check at MOT",[24,10436,10438],{"id":10437},"what-your-claim-can-be-checked-against","What your claim can be checked against",[12,10440,10441],{},"Most of these are your own documents, which is why a consistent record is so much stronger than a\nplausible one:",[71,10443,10444,10454],{},[74,10445,10446],{},[77,10447,10448,10451],{},[80,10449,10450],{},"Cross-check",[80,10452,10453],{},"What it reveals",[87,10455,10456,10464,10472,10480,10488],{},[77,10457,10458,10461],{},[92,10459,10460],{},"Your calendar",[92,10462,10463],{},"Whether the meetings existed",[77,10465,10466,10469],{},[92,10467,10468],{},"Your invoices",[92,10470,10471],{},"Whether the client was visited that week",[77,10473,10474,10477],{},[92,10475,10476],{},"Fuel receipts",[92,10478,10479],{},"Whether enough fuel was bought to cover the miles",[77,10481,10482,10485],{},[92,10483,10484],{},"MOT odometer history",[92,10486,10487],{},"Whether the car covered the distance at all",[77,10489,10490,10493],{},[92,10491,10492],{},"Employer's reimbursement records",[92,10494,10495],{},"Whether the figures agree",[24,10497,10499],{"id":10498},"what-a-good-record-looks-like","What a good record looks like",[12,10501,10502],{},"For each journey: the date, where you went from and to, why it was business, and how far. Kept as you go, not assembled afterwards. Employees who file a tax return should keep records for at least 22 months after the end of the tax year. The self-employed should keep them for at least 5 years after the 31 January filing deadline. If you might backdate a claim, keep the records for every year you claim.",[12,10504,10505,10506,10509],{},"The reason contemporaneous records matter is not bureaucratic. It is that they are ",[723,10507,10508],{},"checkable",", against your calendar, your invoices, your fuel receipts and your odometer, and a claim that agrees with four other sources is not a claim anyone spends long on.",[24,10511,10513],{"id":10512},"the-quiet-advantage-of-recording-automatically","The quiet advantage of recording automatically",[12,10515,10516],{},"A log that writes itself as you drive is contemporaneous by definition. It produces the awkward, specific numbers real driving makes, it carries the route rather than just the total, and it cannot accidentally include the school run because nobody was reconstructing anything in April.",[12,10518,10519],{},"Milometry records each journey as it happens, keeps commuting out of the claim once home and workplace are tagged, and exports the year as a CSV or PDF that shows the individual journeys rather than a monthly figure.",[24,10521,210],{"id":209},[162,10523,10524,10529,10534,10539,10544,10549],{},[35,10525,10526],{},[216,10527,4090],{"href":4088,"rel":10528},[220],[35,10530,10531],{},[216,10532,4097],{"href":4095,"rel":10533},[220],[35,10535,10536],{},[216,10537,2901],{"href":2899,"rel":10538},[220],[35,10540,10541],{},[216,10542,6673],{"href":433,"rel":10543},[220],[35,10545,10546],{},[216,10547,408],{"href":406,"rel":10548},[220],[35,10550,10551],{},[216,10552,1902],{"href":1900,"rel":10553},[220],[718,10555],{},[12,10557,10558],{},[723,10559,5053],{},{"title":248,"searchDepth":249,"depth":249,"links":10561},[10562,10563,10564,10565,10566,10567,10568,10569,10570,10571],{"id":10290,"depth":249,"text":10291},{"id":10300,"depth":249,"text":10301},{"id":10310,"depth":249,"text":10311},{"id":10317,"depth":249,"text":10318},{"id":10327,"depth":249,"text":10328},{"id":10334,"depth":249,"text":10335},{"id":10437,"depth":249,"text":10438},{"id":10498,"depth":249,"text":10499},{"id":10512,"depth":249,"text":10513},{"id":209,"depth":249,"text":210},"2026-02-19","Round numbers, impossible days, claims that never change, and the other patterns that invite a question you would rather not answer.","\u002Fblog\u002Fwhat-triggers-a-mileage-query.jpg","A person examining paperwork with a magnifying glass","Photo by Kai Hendry","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F16105436@N00\u002F467030028",{},"\u002Fblog\u002Fwhat-triggers-a-mileage-query",[4127],{"title":10282,"description":10573},"blog\u002Fwhat-triggers-a-mileage-query",[464,463,10584],"compliance","34Qufsta22_Wcq4Jp9tvcYhn4Tx9TIjZCoJH2F3xL3c",{"id":10587,"title":10588,"author":7,"body":10589,"category":258,"date":10810,"description":10811,"draft":261,"extension":262,"image":10812,"imageAlt":10813,"imageCredit":10814,"imageCreditUrl":10815,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":10816,"navigation":267,"path":3049,"ratesFor":1519,"readTime":455,"reviewed":2671,"reviewedAgainst":10817,"seo":10818,"seoTitle":265,"stem":10819,"tags":10820,"updated":2671,"__hash__":10823},"blog\u002Fblog\u002Fdirectors-claiming-mileage.md","Claiming mileage as a company director",{"type":9,"value":10590,"toc":10801},[10591,10597,10600,10603,10607,10610,10613,10617,10620,10693,10696,10700,10703,10706,10710,10713,10716,10720,10723,10727,10730,10732,10794,10796],[9146,10592,10593],{},[12,10594,10595,9153],{},[19,10596,9152],{},[12,10598,10599],{},"If you run a limited company and drive your own car on its business, the company can pay you up to the approved mileage rates, 55p a mile for the first 10,000 business miles in the tax year, then 25p. Up to those rates the payment is tax free in your hands, and it is normally a deductible expense for the company.",[12,10601,10602],{},"It is how the company covers the cost of business driving in your own car without creating a tax charge. It is not a way to take profit out: every payment has to match business journeys you actually made. It is also easy to do sloppily.",[24,10604,10606],{"id":10605},"you-are-an-employee-here","You are an employee here",[12,10608,10609],{},"A director is an office holder, and for these purposes the same rules apply as to any employee. The car is yours, the company reimburses you for business journeys, and the approved amount is what it can pay without creating a tax charge.",[12,10611,10612],{},"Pay more than the approved amount and the excess is earnings, reportable and taxable. Pay less and you can claim tax relief (Mileage Allowance Relief) on the shortfall against your own Income Tax, exactly as an employee would. For National Insurance the tax-free figure is 55p for every business mile, with no 25p band, so a payment between the two figures can be free of National Insurance but still partly taxable.",[24,10614,10616],{"id":10615},"reimbursing-business-mileage-salary-route-vs-approved-mileage","Reimbursing business mileage: salary route vs approved mileage",[12,10618,10619],{},"Say you drove 10,000 business miles in your own car this tax year. The company can pay you £5,500 of extra salary instead, or pay £5,500 as approved mileage:",[71,10621,10622,10634],{},[74,10623,10624],{},[77,10625,10626,10628,10631],{},[80,10627],{},[80,10629,10630],{},"Extra salary",[80,10632,10633],{},"Approved mileage",[87,10635,10636,10646,10658,10670,10680],{},[77,10637,10638,10641,10644],{},[92,10639,10640],{},"Cost to the company",[92,10642,10643],{},"£5,500 + employer NIC",[92,10645,3754],{},[77,10647,10648,10651,10654],{},[92,10649,10650],{},"Income tax on you",[92,10652,10653],{},"On the salary, but you can claim Mileage Allowance Relief of £5,500 against it",[92,10655,10656],{},[19,10657,1826],{},[77,10659,10660,10663,10666],{},[92,10661,10662],{},"Employee NIC",[92,10664,10665],{},"Yes, on the £5,500",[92,10667,10668],{},[19,10669,1826],{},[77,10671,10672,10675,10678],{},[92,10673,10674],{},"Corporation tax deduction for the company",[92,10676,10677],{},"Normally yes",[92,10679,10677],{},[77,10681,10682,10685,10688],{},[92,10683,10684],{},"Paperwork required",[92,10686,10687],{},"Payroll, your own relief claim, and a mileage log",[92,10689,10690],{},[19,10691,10692],{},"A mileage log",[12,10694,10695],{},"The real difference is National Insurance, on both sides, plus the extra claim. The log matters\neither way: the tax-free treatment rests on the payment being a reimbursement of real business\njourneys rather than disguised remuneration.",[24,10697,10699],{"id":10698},"the-record-is-the-whole-thing","The record is the whole thing",[12,10701,10702],{},"Because you are both sides of this transaction, nobody else is checking your figures, which is precisely why the record needs to stand on its own.",[12,10704,10705],{},"What is expected is a journey-level log: date, from, to, purpose, distance. A monthly transfer from the company account described as \"mileage\" with no underlying detail is not a record, it is a payment. If the detail is missing, the payment starts to look like undeclared salary, and that is an expensive reclassification.",[24,10707,10709],{"id":10708},"commuting-is-still-commuting","Commuting is still commuting",[12,10711,10712],{},"Owning the company does not change the rule. Travel from home to your permanent workplace is ordinary commuting whether the workplace belongs to your employer or to you.",[12,10714,10715],{},"Journeys from home to a client or a temporary site are business travel in the usual way. The drive from home to a permanent workplace only becomes business travel if home is itself a workplace because the job requires it, and where you live is dictated by the job, which HMRC looks at closely. \"The company is registered at my house\" does not by itself make any drive claimable. This is worth getting right, because it applies to a lot of journeys repeated a lot of times.",[24,10717,10719],{"id":10718},"company-car-versus-your-own","Company car versus your own",[12,10721,10722],{},"If instead the company provides the car and it is available for your private use, none of the above applies: the car is a taxable benefit with its own charge, and business fuel is usually reimbursed at Advisory Fuel Rates rather than approved mileage rates. How the two compare depends on the car's price, its emissions and your business and private mileage.",[24,10724,10726],{"id":10725},"keeping-it-simple","Keeping it simple",[12,10728,10729],{},"Record every journey as it happens, mark it business or personal, tag home and any permanent workplace so commuting is excluded automatically, and export the year as a CSV. Then the mileage the company paid you and the mileage you can evidence are the same number, which is the whole point.",[24,10731,210],{"id":209},[162,10733,10734,10739,10744,10749,10754,10761,10767,10773,10778,10783,10789],{},[35,10735,10736],{},[216,10737,2922],{"href":2920,"rel":10738},[220],[35,10740,10741],{},[216,10742,1902],{"href":1900,"rel":10743},[220],[35,10745,10746],{},[216,10747,8007],{"href":4081,"rel":10748},[220],[35,10750,10751],{},[216,10752,716],{"href":714,"rel":10753},[220],[35,10755,10756],{},[216,10757,10760],{"href":10758,"rel":10759},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim31205",[220],"EIM31205: employees using own vehicles for work, overview (HMRC)",[35,10762,10763],{},[216,10764,10766],{"href":4061,"rel":10765},[220],"EIM31330: Mileage Allowance Relief, outline (HMRC)",[35,10768,10769],{},[216,10770,10772],{"href":4551,"rel":10771},[220],"EIM32370: travel from home where it is a place of work (HMRC)",[35,10774,10775],{},[216,10776,4593],{"href":4591,"rel":10777},[220],[35,10779,10780],{},[216,10781,8028],{"href":406,"rel":10782},[220],[35,10784,10785],{},[216,10786,10788],{"href":4088,"rel":10787},[220],"How long to keep your records (HMRC)",[35,10790,10791],{},[216,10792,2901],{"href":2899,"rel":10793},[220],[718,10795],{},[12,10797,10798],{},[723,10799,10800],{},"General information, not tax advice. Director remuneration has knock-on effects: take proper advice on the whole picture.",{"title":248,"searchDepth":249,"depth":249,"links":10802},[10803,10804,10805,10806,10807,10808,10809],{"id":10605,"depth":249,"text":10606},{"id":10615,"depth":249,"text":10616},{"id":10698,"depth":249,"text":10699},{"id":10708,"depth":249,"text":10709},{"id":10718,"depth":249,"text":10719},{"id":10725,"depth":249,"text":10726},{"id":209,"depth":249,"text":210},"2026-02-12","Your own car, your own company, and the paperwork that keeps approved mileage payments out of the taxman's definition of salary.","\u002Fblog\u002Fdirectors-claiming-mileage.jpg","People meeting around a table in an office","Photo by Senator Stabenow, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=70841172",{},[1922,4127],{"title":10588,"description":10811},"blog\u002Fdirectors-claiming-mileage",[10821,10822,464],"limited company","directors","AMYQGEB7gPTVcd6xT1vAElj08WWqyW07VmSr5s-uxu4",{"id":10825,"title":10826,"author":7,"body":10827,"category":1513,"date":11076,"description":11077,"draft":261,"extension":262,"image":11078,"imageAlt":11079,"imageCredit":11080,"imageCreditUrl":11081,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":11082,"navigation":267,"path":656,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":11083,"seo":11084,"seoTitle":265,"stem":11085,"tags":11086,"updated":265,"__hash__":11088},"blog\u002Fblog\u002Fwhat-speed-costs-in-fuel.md","What 80 costs you compared with 70",{"type":9,"value":10828,"toc":11068},[10829,10832,10836,10846,10849,10852,10856,10859,10881,10884,10887,10891,10894,11013,11016,11020,11023,11049,11053,11056,11059,11061],[12,10830,10831],{},"Most cars are at their most efficient somewhere between 45 and 60 mph. Above that, economy falls away, and it falls away faster the faster you go.",[24,10833,10835],{"id":10834},"why-speed-costs-more-than-it-looks","Why speed costs more than it looks",[12,10837,10838,10839,10842,10843,22],{},"At motorway speeds, most of the engine's work is pushing air out of the way. Aerodynamic drag rises with the ",[19,10840,10841],{},"square"," of speed, and the power needed to overcome it rises with the ",[19,10844,10845],{},"cube",[12,10847,10848],{},"The practical upshot: going from 60 to 70 costs you something. Going from 70 to 80 costs you noticeably more than that, even though it is the same ten miles an hour.",[12,10850,10851],{},"Typical real-world figures put the drop at roughly 10-15% from 70 to 80, on top of a similar drop from 60 to 70. A car returning 50 mpg at a steady 60 might see low 40s at 70 and high 30s at 80.",[24,10853,10855],{"id":10854},"what-it-is-worth-on-a-real-trip","What it is worth on a real trip",[12,10857,10858],{},"Take a 200-mile motorway run in a car doing 45 mpg at 70.",[162,10860,10861,10871],{},[35,10862,10863,10866,10867,10870],{},[19,10864,10865],{},"At 70 mph",": about 20 litres. At 145p, roughly ",[19,10868,10869],{},"£29",". Journey time around 2h 51m.",[35,10872,10873,10876,10877,10880],{},[19,10874,10875],{},"At 80 mph",": maybe 40 mpg, so about 22.7 litres, roughly ",[19,10878,10879],{},"£33",". Journey time around 2h 30m.",[12,10882,10883],{},"So the faster run costs about £4 more and saves about twenty minutes, before considering that the twenty minutes rarely survives contact with roadworks, and that the faster you were going the more the licence costs if it goes wrong.",[12,10885,10886],{},"Whether £4 for twenty minutes is a good trade is a personal question. The point is that it is a knowable one.",[24,10888,10890],{"id":10889},"the-numbers-on-a-200-mile-run","The numbers on a 200-mile run",[12,10892,10893],{},"A car returning 45 mpg at a steady 70, fuel at 145p:",[71,10895,10896,10921],{},[74,10897,10898],{},[77,10899,10900,10903,10906,10909,10912,10915,10918],{},[80,10901,10902],{},"Speed",[80,10904,10905],{},"Approx. MPG",[80,10907,10908],{},"Litres",[80,10910,10911],{},"Fuel cost",[80,10913,10914],{},"Journey time",[80,10916,10917],{},"Time saved",[80,10919,10920],{},"Cost per minute saved",[87,10922,10923,10944,10967,10990],{},[77,10924,10925,10928,10931,10934,10937,10940,10942],{},[92,10926,10927],{},"60 mph",[92,10929,10930],{},"52",[92,10932,10933],{},"17.5",[92,10935,10936],{},"£25.35",[92,10938,10939],{},"3h 20m",[92,10941,3723],{},[92,10943,3723],{},[77,10945,10946,10949,10952,10955,10958,10961,10964],{},[92,10947,10948],{},"70 mph",[92,10950,10951],{},"45",[92,10953,10954],{},"20.2",[92,10956,10957],{},"£29.30",[92,10959,10960],{},"2h 51m",[92,10962,10963],{},"29 min",[92,10965,10966],{},"14p",[77,10968,10969,10972,10975,10978,10981,10984,10987],{},[92,10970,10971],{},"80 mph",[92,10973,10974],{},"40",[92,10976,10977],{},"22.7",[92,10979,10980],{},"£32.95",[92,10982,10983],{},"2h 30m",[92,10985,10986],{},"50 min",[92,10988,10989],{},"15p",[77,10991,10992,10995,10998,11001,11004,11007,11010],{},[92,10993,10994],{},"85 mph",[92,10996,10997],{},"37",[92,10999,11000],{},"24.6",[92,11002,11003],{},"£35.60",[92,11005,11006],{},"2h 21m",[92,11008,11009],{},"59 min",[92,11011,11012],{},"17p",[12,11014,11015],{},"Two things fall out of this. The cost per minute saved is remarkably flat, so the \"is it worth it\"\nquestion is really about whether the minutes matter to you. And the totals are small enough that\nspeed is rarely where a fuel problem actually lives.",[24,11017,11019],{"id":11018},"the-things-that-cost-more-than-speed","The things that cost more than speed",[12,11021,11022],{},"If you actually want to move the needle, these are bigger levers than the last ten miles an hour:",[162,11024,11025,11031,11037,11043],{},[35,11026,11027,11030],{},[19,11028,11029],{},"A roof box or bars left on all year."," A box can cost 10-20% at motorway speed. Bars alone are not free either. Take them off.",[35,11032,11033,11036],{},[19,11034,11035],{},"Under-inflated tyres."," Rolling resistance rises as pressure falls, and pressure falls in winter whether you check it or not.",[35,11038,11039,11042],{},[19,11040,11041],{},"Carrying weight you do not need."," Less dramatic than the internet claims, but real if the boot is a permanent storeroom.",[35,11044,11045,11048],{},[19,11046,11047],{},"Stop-start town driving."," No motorway speed is as expensive per mile as accelerating away from lights repeatedly.",[24,11050,11052],{"id":11051},"measure-rather-than-guess","Measure rather than guess",[12,11054,11055],{},"All of the above is averages, and your car is not an average. The only way to know what any of it is worth to you is to log fill-ups with the odometer and watch what your MPG actually does across tanks.",[12,11057,11058],{},"Milometry works out real economy between full tanks and charts it, so a change of habit, or a roof box coming off, shows up as a shape rather than a feeling.",[24,11060,210],{"id":209},[162,11062,11063],{},[35,11064,11065],{},[216,11066,6114],{"href":6112,"rel":11067},[220],{"title":248,"searchDepth":249,"depth":249,"links":11069},[11070,11071,11072,11073,11074,11075],{"id":10834,"depth":249,"text":10835},{"id":10854,"depth":249,"text":10855},{"id":10889,"depth":249,"text":10890},{"id":11018,"depth":249,"text":11019},{"id":11051,"depth":249,"text":11052},{"id":209,"depth":249,"text":210},"2026-02-05","Drag rises with the square of speed, so the last ten miles an hour are the expensive ones. The arithmetic, and what it is worth on a real journey.","\u002Fblog\u002Fwhat-speed-costs-in-fuel.jpg","Light trails from traffic on a motorway at night","Photo by Ross Brimble","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F93438596@N02\u002F16794361455",{},[],{"title":10826,"description":11077},"blog\u002Fwhat-speed-costs-in-fuel",[5447,5448,11087],"motorway","7_fEpOfnHEcK1LhWvpM9hsYvJzEHMUdjV33tlBCo2PI",{"id":11090,"title":11091,"author":7,"body":11092,"category":1513,"date":11387,"description":11388,"draft":261,"extension":262,"image":11389,"imageAlt":11390,"imageCredit":11391,"imageCreditUrl":11392,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":11393,"navigation":267,"path":11394,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":11395,"seo":11396,"seoTitle":11397,"stem":11398,"tags":11399,"updated":2671,"__hash__":11402},"blog\u002Fblog\u002Fdepreciation-the-cost-nobody-counts.md","Depreciation: the biggest cost of your car, and the one nobody counts",{"type":9,"value":11093,"toc":11379},[11094,11097,11100,11104,11107,11136,11139,11143,11146,11246,11249,11295,11298,11302,11305,11312,11315,11319,11322,11325,11329,11332,11335,11338,11340,11372,11374],[12,11095,11096],{},"Ask someone what their car costs and they will tell you what they spend on fuel. It is the visible cost, because you hand money over for it in small, memorable amounts.",[12,11098,11099],{},"For most drivers it is not the biggest one.",[24,11101,11103],{"id":11102},"the-shape-of-the-real-bill","The shape of the real bill",[12,11105,11106],{},"Across a typical year, the costs stack up roughly like this:",[162,11108,11109,11115,11121,11126,11131],{},[35,11110,11111,11114],{},[19,11112,11113],{},"Depreciation",": usually the largest single item on a car under about eight years old",[35,11116,11117,11120],{},[19,11118,11119],{},"Fuel",": the one you notice",[35,11122,11123],{},[19,11124,11125],{},"Insurance",[35,11127,11128],{},[19,11129,11130],{},"Servicing, tyres, MOT and repairs",[35,11132,11133],{},[19,11134,11135],{},"Road tax",[12,11137,11138],{},"A three-year-old car losing £1,200 a year in value, while burning £1,400 of fuel, is not unusual. On a newer or more expensive car, depreciation can dwarf everything else. A £30,000 car shedding 40% in three years is losing about £4,000 a year, roughly £77 a week, while you sleep.",[24,11140,11142],{"id":11141},"where-the-money-actually-goes","Where the money actually goes",[12,11144,11145],{},"A typical three-year-old family car, 10,000 miles a year:",[71,11147,11148,11161],{},[74,11149,11150],{},[77,11151,11152,11154,11156,11158],{},[80,11153,5573],{},[80,11155,5898],{},[80,11157,7929],{},[80,11159,11160],{},"Share",[87,11162,11163,11175,11188,11200,11214,11227],{},[77,11164,11165,11167,11169,11172],{},[92,11166,11113],{},[92,11168,3672],{},[92,11170,11171],{},"12.0p",[92,11173,11174],{},"34%",[77,11176,11177,11179,11182,11185],{},[92,11178,11119],{},[92,11180,11181],{},"£1,460",[92,11183,11184],{},"14.6p",[92,11186,11187],{},"41%",[77,11189,11190,11192,11194,11197],{},[92,11191,11125],{},[92,11193,3870],{},[92,11195,11196],{},"4.8p",[92,11198,11199],{},"13%",[77,11201,11202,11205,11208,11211],{},[92,11203,11204],{},"Servicing, tyres, MOT",[92,11206,11207],{},"£350",[92,11209,11210],{},"3.5p",[92,11212,11213],{},"10%",[77,11215,11216,11218,11221,11224],{},[92,11217,11135],{},[92,11219,11220],{},"£70",[92,11222,11223],{},"0.7p",[92,11225,11226],{},"2%",[77,11228,11229,11234,11239,11244],{},[92,11230,11231],{},[19,11232,11233],{},"Total",[92,11235,11236],{},[19,11237,11238],{},"£3,560",[92,11240,11241],{},[19,11242,11243],{},"35.6p",[92,11245],{},[12,11247,11248],{},"At 55p a mile for the first 10,000 business miles (the approved rate for cars and vans from 6 April 2026), the approved rate is comfortably ahead of that. On a newer or more expensive car it\noften is not:",[71,11250,11251,11264],{},[74,11252,11253],{},[77,11254,11255,11258,11261],{},[80,11256,11257],{},"Car",[80,11259,11260],{},"Annual depreciation",[80,11262,11263],{},"Total cost per mile at 10,000 mi",[87,11265,11266,11276,11285],{},[77,11267,11268,11271,11273],{},[92,11269,11270],{},"8-year-old hatchback, bought for £4,000",[92,11272,6564],{},[92,11274,11275],{},"~26p",[77,11277,11278,11281,11283],{},[92,11279,11280],{},"3-year-old family car",[92,11282,3672],{},[92,11284,9433],{},[77,11286,11287,11290,11292],{},[92,11288,11289],{},"New £30,000 car, 40% over three years",[92,11291,6589],{},[92,11293,11294],{},"~64p",[12,11296,11297],{},"The new car loses more in depreciation alone than the older one costs to run entirely.",[24,11299,11301],{"id":11300},"why-this-matters-for-a-mileage-claim","Why this matters for a mileage claim",[12,11303,11304],{},"It explains the size of the approved rate.",[12,11306,11307,11308,11311],{},"HMRC's approved mileage rate is not a fuel reimbursement. It is meant to cover the ",[723,11309,11310],{},"whole"," cost of running your own car for business: fuel, insurance, servicing, tyres, road tax and depreciation. That is why it is so much higher than the Advisory Fuel Rates used for company cars, where the company already owns the asset and is absorbing the depreciation itself.",[12,11313,11314],{},"People who think of 55p as \"generous because petrol is only about 15p a mile\" are comparing it against one line of a five-line bill.",[24,11316,11318],{"id":11317},"the-mileage-connection","The mileage connection",[12,11320,11321],{},"Depreciation is partly time and partly miles. Two identical cars, one at 6,000 miles a year and one at 20,000, will not be worth the same in three years.",[12,11323,11324],{},"Which means high-mileage drivers are absorbing a larger cost than the fuel gauge suggests, and it is exactly those drivers for whom recording business mileage properly is worth the most, because the claim is what offsets it.",[24,11326,11328],{"id":11327},"knowing-your-own-number","Knowing your own number",[12,11330,11331],{},"The honest cost per mile is total annual costs divided by annual miles, not pence per litre.",[12,11333,11334],{},"Milometry gets you part of the way automatically: it works out your real fuel cost per mile from your own fill-ups rather than a brochure figure. The rest, insurance, servicing, the value the car quietly lost, is worth adding up once a year, if only to know whether the approved rate is generous for your car or barely covering it.",[12,11336,11337],{},"For a modest car it is often generous. For someone running a newer, more expensive or thirsty vehicle hard, it may not be. Employees cannot swap the approved rate for actual costs. Self-employed drivers can choose between simplified expenses and actual costs, and that is the case where comparing the two deserves a look.",[24,11339,210],{"id":209},[162,11341,11342,11347,11352,11357,11362,11367],{},[35,11343,11344],{},[216,11345,1902],{"href":1900,"rel":11346},[220],[35,11348,11349],{},[216,11350,8007],{"href":4081,"rel":11351},[220],[35,11353,11354],{},[216,11355,5033],{"href":5031,"rel":11356},[220],[35,11358,11359],{},[216,11360,4076],{"href":2927,"rel":11361},[220],[35,11363,11364],{},[216,11365,716],{"href":714,"rel":11366},[220],[35,11368,11369],{},[216,11370,5424],{"href":2545,"rel":11371},[220],[718,11373],{},[12,11375,11376],{},[723,11377,11378],{},"General information, not tax advice. Cost figures are illustrative estimates.",{"title":248,"searchDepth":249,"depth":249,"links":11380},[11381,11382,11383,11384,11385,11386],{"id":11102,"depth":249,"text":11103},{"id":11141,"depth":249,"text":11142},{"id":11300,"depth":249,"text":11301},{"id":11317,"depth":249,"text":11318},{"id":11327,"depth":249,"text":11328},{"id":209,"depth":249,"text":210},"2026-01-29","Fuel is the cost you feel because you pay it at a pump. For most drivers it is not the largest one. The largest is the car quietly losing its value.","\u002Fblog\u002Fdepreciation-the-cost-nobody-counts.jpg","A classic car parked in front of rows of cars at a sale","Photo by Hugo-90","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F32109282@N00\u002F8441754165",{},"\u002Fblog\u002Fdepreciation-the-cost-nobody-counts",[],{"title":11091,"description":11388},"Depreciation: the car cost nobody counts","blog\u002Fdepreciation-the-cost-nobody-counts",[1526,11400,11401],"depreciation","buying","xm-F8wi6Gl_mTAoycuzuz68uT5jOMExl0SZI5KM6STw",{"id":11404,"title":11405,"author":7,"body":11406,"category":258,"date":11642,"description":11643,"draft":261,"extension":262,"image":11644,"imageAlt":11645,"imageCredit":5786,"imageCreditUrl":11646,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":11647,"navigation":267,"path":11648,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":11649,"seo":11650,"seoTitle":265,"stem":11651,"tags":11652,"updated":2671,"__hash__":11654},"blog\u002Fblog\u002Ftravel-between-two-jobs.md","Two jobs, one car: which journeys count",{"type":9,"value":11407,"toc":11634},[11408,11411,11415,11418,11421,11425,11428,11435,11438,11442,11527,11530,11534,11537,11540,11543,11547,11554,11557,11560,11563,11565,11627,11629],[12,11409,11410],{},"Plenty of people hold two jobs, and the travel between them is where the confusion sits. These are the rules for employees. Where a journey is business travel, the employer for that job can pay you for it tax free up to the approved amount, and if they pay less you can claim tax relief on the shortfall against your own Income Tax (Mileage Allowance Relief).",[24,11412,11414],{"id":11413},"the-default-each-job-has-its-own-commute","The default: each job has its own commute",[12,11416,11417],{},"If you work for two separate employers, the journey from home to each of them is ordinary commuting for that employment. Neither is claimable.",[12,11419,11420],{},"That includes the awkward middle case: finishing at job A, driving to job B. Even though it feels like a working journey rather than a commute, HMRC's guidance is that there is no relief for travel between a permanent workplace and a place where you do the duties of another job, unless one of the exceptions below applies.",[24,11422,11424],{"id":11423},"the-exception-companies-in-the-same-group","The exception: companies in the same group",[12,11426,11427],{},"Where both employers are companies in the same group (a company and its 51% subsidiaries, directly or indirectly), travel from a place where you did the duties of one job to a place where you do the duties of the other can be business travel. Two companies that are both owned by the same person, with no parent company above them, are not a group for this purpose.",[12,11429,11430,11431,11434],{},"There is a second, narrower exception: if you are a director of one company ",[723,11432,11433],{},"because"," another company you work for (or a company in its group) has a shareholding or other financial interest in it, travel between the two within the UK can also qualify.",[12,11436,11437],{},"This is the case most likely to be missed by people who work across a group. Those journeys can be claimable, and often are not claimed because they feel like commuting. The drive from home to either workplace is still ordinary commuting.",[24,11439,11441],{"id":11440},"which-journeys-count","Which journeys count",[71,11443,11444,11454],{},[74,11445,11446],{},[77,11447,11448,11450,11452],{},[80,11449,3109],{},[80,11451,887],{},[80,11453,4253],{},[87,11455,11456,11467,11478,11491,11505,11516],{},[77,11457,11458,11461,11463],{},[92,11459,11460],{},"Home → job A",[92,11462,3723],{},[92,11464,11465,8347],{},[19,11466,3164],{},[77,11468,11469,11472,11474],{},[92,11470,11471],{},"Home → job B",[92,11473,3723],{},[92,11475,11476,8347],{},[19,11477,3164],{},[77,11479,11480,11483,11486],{},[92,11481,11482],{},"Job A → job B",[92,11484,11485],{},"Not in the same group",[92,11487,11488,11490],{},[19,11489,3164],{},", unless the director exception applies",[77,11492,11493,11495,11500],{},[92,11494,11482],{},[92,11496,11497],{},[19,11498,11499],{},"Same group of companies",[92,11501,11502,11504],{},[19,11503,4376],{},", travel between group employments",[77,11506,11507,11510,11512],{},[92,11508,11509],{},"Job A → client of job A",[92,11511,3723],{},[92,11513,11514],{},[19,11515,3124],{},[77,11517,11518,11521,11523],{},[92,11519,11520],{},"Home → temporary site for job B",[92,11522,3723],{},[92,11524,11525,8386],{},[19,11526,3124],{},[12,11528,11529],{},"The third and fourth rows are the same physical drive with different answers, decided by something\ninvisible from the road.",[24,11531,11533],{"id":11532},"the-temporary-workplace-overlay","The temporary workplace overlay",[12,11535,11536],{},"Everything from the 24-month rule still applies on top. If a workplace is genuinely temporary for that job (a short assignment, a site with a defined end), travel to it may be business travel for that job, including from the other job's workplace.",[12,11538,11539],{},"One more point where the two jobs interact: the 10,000-mile band. Business miles for employments with the same employer, or with employers under common control, are added together before the 55p rate drops to 25p. Miles for unconnected employers are counted separately.",[12,11541,11542],{},"Two tests, applied in order: is this workplace permanent or temporary for this employment, and if permanent, is the journey commuting or travel between group employments.",[24,11544,11546],{"id":11545},"why-this-argues-for-recording-everything","Why this argues for recording everything",[12,11548,11549,11550,11553],{},"The pattern here is that the ",[723,11551,11552],{},"same physical journey"," can be claimable or not depending on facts that are not visible from the road: who employs whom, whether an assignment is expected to run past two years, whether the two employers are in the same group.",[12,11555,11556],{},"Those facts can also change after the journey. A contract extends; a company is acquired; a temporary site becomes the permanent base.",[12,11558,11559],{},"If the journey was never recorded, none of that helps you. If it was recorded and classified, changing the classification later is trivial and the underlying evidence still holds.",[12,11561,11562],{},"That is the argument for logging everything and deciding afterwards, rather than deciding at the roadside whether a drive is worth writing down.",[24,11564,210],{"id":209},[162,11566,11567,11572,11577,11582,11587,11592,11599,11605,11612,11617,11622],{},[35,11568,11569],{},[216,11570,2901],{"href":2899,"rel":11571},[220],[35,11573,11574],{},[216,11575,4532],{"href":4530,"rel":11576},[220],[35,11578,11579],{},[216,11580,4539],{"href":4537,"rel":11581},[220],[35,11583,11584],{},[216,11585,4579],{"href":4577,"rel":11586},[220],[35,11588,11589],{},[216,11590,4586],{"href":4584,"rel":11591},[220],[35,11593,11594],{},[216,11595,11598],{"href":11596,"rel":11597},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F340A",[220],"Income Tax (Earnings and Pensions) Act 2003, section 340A: travel between linked employments (legislation.gov.uk)",[35,11600,11601],{},[216,11602,11604],{"href":9326,"rel":11603},[220],"Income Tax (Earnings and Pensions) Act 2003, section 230: the approved amount and associated employments (legislation.gov.uk)",[35,11606,11607],{},[216,11608,11611],{"href":11609,"rel":11610},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim32035",[220],"Employment Income Manual EIM32035: travel between separate employers within a group (HMRC)",[35,11613,11614],{},[216,11615,435],{"href":433,"rel":11616},[220],[35,11618,11619],{},[216,11620,2922],{"href":2920,"rel":11621},[220],[35,11623,11624],{},[216,11625,408],{"href":406,"rel":11626},[220],[718,11628],{},[12,11630,11631],{},[723,11632,11633],{},"General information for UK drivers, not tax advice. Group-employment cases turn on the detail: take advice before relying on one.",{"title":248,"searchDepth":249,"depth":249,"links":11635},[11636,11637,11638,11639,11640,11641],{"id":11413,"depth":249,"text":11414},{"id":11423,"depth":249,"text":11424},{"id":11440,"depth":249,"text":11441},{"id":11532,"depth":249,"text":11533},{"id":11545,"depth":249,"text":11546},{"id":209,"depth":249,"text":210},"2026-01-22","Travel between separate employments, the second-job commute, and the rule that surprises people working for companies in the same group.","\u002Fblog\u002Ftravel-between-two-jobs.jpg","A busy transit station concourse","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F3297136\u002Ffree-photo-image-bicycle-banister-bike",{},"\u002Fblog\u002Ftravel-between-two-jobs",[1922],{"title":11405,"description":11643},"blog\u002Ftravel-between-two-jobs",[464,11653,2969],"second job","1a-BBZkNYFbKYwErpomz70bjzQdJVRl9RY6Z4ySHWM4",{"id":11656,"title":11657,"author":7,"body":11658,"category":1513,"date":11878,"description":11879,"draft":261,"extension":262,"image":11880,"imageAlt":11881,"imageCredit":11882,"imageCreditUrl":11883,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":11884,"navigation":267,"path":11885,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":11886,"seo":11887,"seoTitle":265,"stem":11888,"tags":11889,"updated":265,"__hash__":11891},"blog\u002Fblog\u002Froof-boxes-towing-and-drag.md","Roof boxes, bike racks and towing: what they really cost",{"type":9,"value":11659,"toc":11870},[11660,11663,11667,11670,11708,11712,11715,11795,11798,11802,11805,11815,11818,11822,11825,11851,11855,11858,11861,11863],[12,11661,11662],{},"Cars are shaped the way they are for a reason, and most of that reason is air. Anything bolted to the outside interferes with the shape, and the bill arrives at every fill-up.",[24,11664,11666],{"id":11665},"the-rough-ranking","The rough ranking",[12,11668,11669],{},"From most expensive to least, at motorway speeds:",[32,11671,11672,11678,11684,11690,11696,11702],{},[35,11673,11674,11677],{},[19,11675,11676],{},"Towing a caravan",": economy can halve. There is no trick here: you are pushing a second box through the air and hauling its weight.",[35,11679,11680,11683],{},[19,11681,11682],{},"A loaded roof box",": commonly 10-20% at 70 mph, more on a small efficient car where the box is large relative to the vehicle.",[35,11685,11686,11689],{},[19,11687,11688],{},"An empty roof box",": nearly as bad as a full one. The drag is the shape, not the contents.",[35,11691,11692,11695],{},[19,11693,11694],{},"Bare roof bars",": often 5-10%. Less than a box, absolutely not nothing.",[35,11697,11698,11701],{},[19,11699,11700],{},"A bike rack on the towbar",": usually gentler than a roof rack, because it sits in air the car has already disturbed.",[35,11703,11704,11707],{},[19,11705,11706],{},"Windows down at speed",": measurable, though generally less than the air conditioning it is replacing.",[24,11709,11711],{"id":11710},"what-each-one-costs-per-year","What each one costs, per year",[12,11713,11714],{},"On 10,000 miles at 45 mpg and 145p a litre, about £1,460 of fuel, assuming the item is fitted all\nyear:",[71,11716,11717,11730],{},[74,11718,11719],{},[77,11720,11721,11724,11727],{},[80,11722,11723],{},"Fitted item",[80,11725,11726],{},"Typical penalty",[80,11728,11729],{},"Extra fuel per year",[87,11731,11732,11742,11753,11763,11774,11784],{},[77,11733,11734,11736,11739],{},[92,11735,11694],{},[92,11737,11738],{},"5-10%",[92,11740,11741],{},"£73-£146",[77,11743,11744,11747,11750],{},[92,11745,11746],{},"Empty roof box",[92,11748,11749],{},"10-15%",[92,11751,11752],{},"£146-£219",[77,11754,11755,11758,11760],{},[92,11756,11757],{},"Loaded roof box",[92,11759,5233],{},[92,11761,11762],{},"£146-£292",[77,11764,11765,11768,11771],{},[92,11766,11767],{},"Towbar bike rack (2 bikes)",[92,11769,11770],{},"3-7%",[92,11772,11773],{},"£44-£102",[77,11775,11776,11779,11781],{},[92,11777,11778],{},"Roof-mounted bike rack (2 bikes)",[92,11780,5223],{},[92,11782,11783],{},"£219-£365",[77,11785,11786,11789,11792],{},[92,11787,11788],{},"Caravan, in tow",[92,11790,11791],{},"30-50% while towing",[92,11793,11794],{},"Depends on towing miles",[12,11796,11797],{},"Roof-mounted bikes are the surprise: two bikes on the roof cost more than the box does, because\nthey are bluff shapes in clean air.",[24,11799,11801],{"id":11800},"the-one-that-actually-costs-people-money","The one that actually costs people money",[12,11803,11804],{},"Bars and boxes left on all year.",[12,11806,11807,11808,11810,11811,11814],{},"The trip they were fitted for lasted a fortnight. The 8% they cost carries on until somebody gets a spanner out. Over a year of ordinary driving, that is a real number: on 10,000 miles at 45 mpg and 145p a litre, roughly ",[19,11809,11181],{}," of fuel, so 8% is around ",[19,11812,11813],{},"£117"," for carrying an empty box you are not using.",[12,11816,11817],{},"Ten minutes with a spanner is one of the better hourly rates available.",[24,11819,11821],{"id":11820},"towing-what-actually-helps","Towing: what actually helps",[12,11823,11824],{},"You cannot make a caravan aerodynamic, but you can avoid making it worse.",[162,11826,11827,11833,11839,11845],{},[35,11828,11829,11832],{},[19,11830,11831],{},"Load it nose-heavy within the noseweight limit",": stability first, but a stable outfit also needs fewer corrections",[35,11834,11835,11838],{},[19,11836,11837],{},"Keep tyre pressures right on both"," vehicle and trailer",[35,11840,11841,11844],{},[19,11842,11843],{},"Slow down."," Drag rises with the square of speed and you are now presenting a great deal more frontal area to it",[35,11846,11847,11850],{},[19,11848,11849],{},"Take the roof box off the car"," if the caravan is carrying the luggage",[24,11852,11854],{"id":11853},"measure-your-own","Measure your own",[12,11856,11857],{},"Every figure above is a typical range. Your car, your box, your speed and your roads will produce your own number, and the only way to find it is to compare tanks.",[12,11859,11860],{},"Log a few fill-ups with the box on and a few with it off, and Milometry will show the difference as a change in your real MPG between full tanks. It is a satisfying way to settle an argument, and occasionally a surprising one.",[24,11862,210],{"id":209},[162,11864,11865],{},[35,11866,11867],{},[216,11868,6114],{"href":6112,"rel":11869},[220],{"title":248,"searchDepth":249,"depth":249,"links":11871},[11872,11873,11874,11875,11876,11877],{"id":11665,"depth":249,"text":11666},{"id":11710,"depth":249,"text":11711},{"id":11800,"depth":249,"text":11801},{"id":11820,"depth":249,"text":11821},{"id":11853,"depth":249,"text":11854},{"id":209,"depth":249,"text":210},"2026-01-15","The bolt-ons that quietly ruin your economy, ranked by how much they cost and how easily you can stop paying for them.","\u002Fblog\u002Froof-boxes-towing-and-drag.jpg","A classic estate car parked by trees","Photo by Corvair Owner","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F59398780@N00\u002F11803124604",{},"\u002Fblog\u002Froof-boxes-towing-and-drag",[],{"title":11657,"description":11879},"blog\u002Froof-boxes-towing-and-drag",[5447,5448,11890],"towing","PJBkDdAw4HBtjCS_KLL_SQ9rmYysph_cY7jwPuezZMw",{"id":11893,"title":11894,"author":7,"body":11895,"category":258,"date":12114,"description":12115,"draft":261,"extension":262,"image":12116,"imageAlt":12117,"imageCredit":2560,"imageCreditUrl":12118,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":12119,"navigation":267,"path":12120,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":12121,"seo":12122,"seoTitle":265,"stem":12123,"tags":12124,"updated":2671,"__hash__":12126},"blog\u002Fblog\u002Fdriving-abroad-for-work.md","Driving abroad for work: what you can still claim",{"type":9,"value":11896,"toc":12106},[11897,11900,11904,11907,11910,11914,11917,11938,11941,11945,12026,12030,12036,12042,12048,12050,12053,12056,12058,12099,12101],[12,11898,11899],{},"If you take your own car abroad on business, the mileage itself is treated much as it would be at home. Nearly everything else about the trip is treated differently, and that is where the money and the mistakes are.",[24,11901,11903],{"id":11902},"the-mileage","The mileage",[12,11905,11906],{},"For an employee, approved mileage allowance payments apply to business travel in a vehicle that is not a company vehicle, usually your own. For cars and vans the approved rate is 55p a mile for the first 10,000 business miles in the tax year and 25p after (for journeys from 6 April 2026). The self-employed using simplified expenses use the same rates. The rates are not restricted to UK roads. A business journey is a business journey, and the miles you drive in France on the way to a client count towards the same annual total as the miles you drove to get to the ferry.",[12,11908,11909],{},"That includes the 10,000-mile threshold. For an employee it is one running total for the tax year, per employment, across all the cars and vans used for that job, wherever they were driven. The self-employed count over their accounting period across all the business's cars and vans.",[24,11911,11913],{"id":11912},"the-costs-that-are-not-mileage","The costs that are not mileage",[12,11915,11916],{},"The mileage rate covers running the vehicle. It does not cover:",[162,11918,11919,11924,11929,11934],{},[35,11920,11921],{},[19,11922,11923],{},"Ferries and tunnel crossings",[35,11925,11926],{},[19,11927,11928],{},"Foreign tolls and vignettes",[35,11930,11931],{},[19,11932,11933],{},"Emissions stickers and city permits",[35,11935,11936],{},[19,11937,2884],{},[12,11939,11940],{},"These are claimable separately where the journey is business, exactly as tolls and parking are at home. Keep them attached to the journey rather than in a pile.",[24,11942,11944],{"id":11943},"what-is-claimable-and-how","What is claimable, and how",[71,11946,11947,11956],{},[74,11948,11949],{},[77,11950,11951,11953],{},[80,11952,5573],{},[80,11954,11955],{},"Treatment",[87,11957,11958,11966,11974,11981,11988,11994,12002,12010,12018],{},[77,11959,11960,11963],{},[92,11961,11962],{},"Mileage in your own car",[92,11964,11965],{},"Approved rates, same annual 10,000-mile total",[77,11967,11968,11971],{},[92,11969,11970],{},"Ferry or tunnel crossing",[92,11972,11973],{},"Separate claimable expense",[77,11975,11976,11979],{},[92,11977,11978],{},"Foreign tolls, vignettes",[92,11980,11973],{},[77,11982,11983,11986],{},[92,11984,11985],{},"Emissions stickers, city permits",[92,11987,11973],{},[77,11989,11990,11992],{},[92,11991,2884],{},[92,11993,11973],{},[77,11995,11996,11999],{},[92,11997,11998],{},"Extra insurance or breakdown cover for the trip",[92,12000,12001],{},"Covered by the mileage rate, not claimed on top",[77,12003,12004,12007],{},[92,12005,12006],{},"Hire car your employer arranges",[92,12008,12009],{},"The hire cost, not a per-mile rate",[77,12011,12012,12015],{},[92,12013,12014],{},"Fuel in that hire car",[92,12016,12017],{},"Actual cost, not the mileage rate",[77,12019,12020,12023],{},[92,12021,12022],{},"Hire car you arrange and pay for yourself",[92,12024,12025],{},"Not a company vehicle, so the approved rates can apply",[24,12027,12029],{"id":12028},"where-it-gets-complicated","Where it gets complicated",[12,12031,12032,12035],{},[19,12033,12034],{},"Mixed trips."," A week abroad that is three days of client work and four days of holiday is not wholly business. The travel there and back has to be apportioned, or may fail entirely if the primary purpose was personal. It is a contested area of foreign business travel and one worth taking advice on.",[12,12037,12038,12041],{},[19,12039,12040],{},"Subsistence."," Meals and accommodation abroad have their own treatment, including HMRC's published overseas scale rates for some countries. That is a separate topic from mileage but usually part of the same trip.",[12,12043,12044,12047],{},[19,12045,12046],{},"Foreign exchange."," Costs paid in another currency need converting at a reasonable rate, applied consistently. Pick a method (the card's rate on the day is usually the cleanest) and use it for the whole trip.",[24,12049,2822],{"id":2821},[12,12051,12052],{},"The same as at home, plus a bit more: date, from, to, purpose, distance, and enough detail to show the business character of the trip if the days were mixed. A calendar of meetings alongside the journey log answers most questions before they are asked.",[12,12054,12055],{},"Milometry records the drive by GPS wherever you are, so the distance is measured rather than estimated from a map afterwards, which matters more abroad, where the route you actually took and the route you planned are often not the same.",[24,12057,210],{"id":209},[162,12059,12060,12065,12070,12077,12082,12087,12094],{},[35,12061,12062],{},[216,12063,1902],{"href":1900,"rel":12064},[220],[35,12066,12067],{},[216,12068,2901],{"href":2899,"rel":12069},[220],[35,12071,12072],{},[216,12073,12076],{"href":12074,"rel":12075},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F229",[220],"Income Tax (Earnings and Pensions) Act 2003, section 229: mileage allowance payments (legislation.gov.uk)",[35,12078,12079],{},[216,12080,6662],{"href":2913,"rel":12081},[220],[35,12083,12084],{},[216,12085,5758],{"href":3234,"rel":12086},[220],[35,12088,12089],{},[216,12090,12093],{"href":12091,"rel":12092},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fexpenses-rates-for-employees-travelling-outside-the-uk",[220],"Expenses rates for employees travelling outside the UK (HMRC)",[35,12095,12096],{},[216,12097,5033],{"href":5031,"rel":12098},[220],[718,12100],{},[12,12102,12103],{},[723,12104,12105],{},"General information for UK drivers, not tax advice. Mixed business and personal trips abroad are fact-sensitive: take advice.",{"title":248,"searchDepth":249,"depth":249,"links":12107},[12108,12109,12110,12111,12112,12113],{"id":11902,"depth":249,"text":11903},{"id":11912,"depth":249,"text":11913},{"id":11943,"depth":249,"text":11944},{"id":12028,"depth":249,"text":12029},{"id":2821,"depth":249,"text":2822},{"id":209,"depth":249,"text":210},"2026-01-08","The approved rates do not stop at Dover, but almost everything around them changes. What the mileage covers, what it does not, and what to record.","\u002Fblog\u002Fdriving-abroad-for-work.jpg","Traffic on a motorway with overhead direction signs","https:\u002F\u002Fwww.geograph.ie\u002Fphoto\u002F6067447",{},"\u002Fblog\u002Fdriving-abroad-for-work",[1922,4125],{"title":11894,"description":12115},"blog\u002Fdriving-abroad-for-work",[464,12125,2969],"travel abroad","2mj_jIw7hdmZQs96OHngIAcFGmGlfYk-JNAJeZ2YKrM",{"id":12128,"title":12129,"author":7,"body":12130,"category":258,"date":12360,"description":12361,"draft":261,"extension":262,"image":12362,"imageAlt":12363,"imageCredit":12364,"imageCreditUrl":12365,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":12366,"navigation":267,"path":12367,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":12368,"seo":12370,"seoTitle":265,"stem":12371,"tags":12372,"updated":2671,"__hash__":12374},"blog\u002Fblog\u002Ffuel-cards-and-mileage.md","Fuel cards and mileage claims: how they interact",{"type":9,"value":12131,"toc":12352},[12132,12135,12139,12145,12148,12151,12154,12158,12165,12172,12175,12179,12182,12185,12189,12267,12270,12274,12285,12288,12290,12345,12347],[12,12133,12134],{},"Fuel cards feel like they simplify things. The fuel is paid for, so surely there is nothing to claim. In practice they usually create more record-keeping, not less, because the question stops being \"what am I owed\" and becomes \"what did I use that I should not have\". This post is about employees.",[24,12136,12138],{"id":12137},"your-own-car-employers-fuel-card","Your own car, employer's fuel card",[12,12140,12141,12142,12144],{},"If the card pays for fuel in ",[19,12143,10047],{}," car, the employer is meeting a cost that is partly personal. That has consequences.",[12,12146,12147],{},"Fuel your employer provides for your own car is not a mileage allowance payment, because it is not a payment to you, and the fuel benefit rules for company cars do not apply to it. HMRC's guidance is that the cost of fuel an employer provides for an employee's own vehicle is taxable on the employee, and it is reported as a benefit. Fuel for personal journeys, including your commute, is the obvious part of that.",[12,12149,12150],{},"So the split between business and personal mileage stops being about what you can claim and starts being about what you owe. Get the log wrong in the generous direction and you have understated a benefit. That is a worse position than under-claiming.",[12,12152,12153],{},"Because the fuel is not a mileage allowance payment, your employer has paid you nothing towards your business miles for Mileage Allowance Relief purposes. You can claim that relief on the approved amount for your business miles (for a car or van in 2026-27, 55p a mile for the first 10,000 business miles, then 25p) against your own Income Tax. Where the card only ever buys business fuel, the relief broadly offsets the tax on that fuel and leaves relief on the rest of the approved amount. How your employer reports the card, and whether National Insurance is due, depends on how the card is set up; the result shows on your P11D or payslip.",[24,12155,12157],{"id":12156},"company-car-fuel-card-no-reimbursement","Company car, fuel card, no reimbursement",[12,12159,12160,12161,12164],{},"If the car belongs to the company and the card pays for all fuel including private use, that is the ",[19,12162,12163],{},"car fuel benefit",": a charge worked out from the car's CO2-based percentage applied to a fixed sum set each year, not from how much fuel you actually used.",[12,12166,12167,12168,12171],{},"The catch is that it is fixed. Someone doing very little private mileage can be taxed as though they did a great deal. The charge is nil only if you are required to repay, and do repay, the cost of ",[19,12169,12170],{},"all"," private fuel by 6 July after the end of the tax year. A partial repayment does not reduce it at all. HMRC accepts repayment at Advisory Fuel Rates for company cars.",[12,12173,12174],{},"Whether repaying beats being taxed is arithmetic, and it depends on your private mileage. You cannot do that arithmetic without a mileage record.",[24,12176,12178],{"id":12177},"company-car-business-fuel-only","Company car, business fuel only",[12,12180,12181],{},"The cleanest arrangement: the card is used for business fuel, private fuel is repaid or bought separately. Advisory Fuel Rates are the yardstick.",[12,12183,12184],{},"Here the mileage log is the entire basis of the split. Without it there is no defensible line between the two.",[24,12186,12188],{"id":12187},"which-arrangement-you-are-in","Which arrangement you are in",[71,12190,12191,12206],{},[74,12192,12193],{},[77,12194,12195,12197,12200,12203],{},[80,12196,11257],{},[80,12198,12199],{},"Card pays for",[80,12201,12202],{},"What you owe or claim",[80,12204,12205],{},"Record needed",[87,12207,12208,12226,12238,12254],{},[77,12209,12210,12213,12216,12223],{},[92,12211,12212],{},"Yours",[92,12214,12215],{},"All fuel",[92,12217,12218,12219,12222],{},"Fuel provided is ",[19,12220,12221],{},"taxable","; you can claim relief on the approved amount for business miles",[92,12224,12225],{},"Business\u002Fprivate split",[77,12227,12228,12230,12233,12236],{},[92,12229,12212],{},[92,12231,12232],{},"Business fuel only",[92,12234,12235],{},"Same mechanics; the relief broadly covers the fuel and the rest of the approved amount",[92,12237,3698],{},[77,12239,12240,12243,12246,12251],{},[92,12241,12242],{},"Company",[92,12244,12245],{},"All fuel incl. private",[92,12247,12248,12250],{},[19,12249,7901],{},", fixed charge from CO2, unless all private fuel is repaid by 6 July",[92,12252,12253],{},"Split, to decide whether to repay",[77,12255,12256,12258,12261,12264],{},[92,12257,12242],{},[92,12259,12260],{},"Business fuel only, or all private fuel repaid",[92,12262,12263],{},"No fuel benefit",[92,12265,12266],{},"Split, to calculate the repayment",[12,12268,12269],{},"Every row needs the same underlying thing: how many of those miles were business.",[24,12271,12273],{"id":12272},"the-common-thread","The common thread",[12,12275,12276,12277,12280,12281,12284],{},"In every version of this, the fuel card removes the ",[723,12278,12279],{},"payment"," but not the ",[723,12282,12283],{},"question",". Somebody still has to know how many of those miles were business, and the only way to know is to have recorded them as they happened.",[12,12286,12287],{},"Milometry keeps each vehicle separate and records every journey with its own classification, so the business and private split is a number you can produce rather than an estimate you defend.",[24,12289,210],{"id":209},[162,12291,12292,12297,12302,12307,12312,12319,12326,12333,12340],{},[35,12293,12294],{},[216,12295,8007],{"href":4081,"rel":12296},[220],[35,12298,12299],{},[216,12300,2922],{"href":2920,"rel":12301},[220],[35,12303,12304],{},[216,12305,408],{"href":406,"rel":12306},[220],[35,12308,12309],{},[216,12310,4063],{"href":4061,"rel":12311},[220],[35,12313,12314],{},[216,12315,12318],{"href":12316,"rel":12317},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim31215",[220],"Employment Income Manual EIM31215: things which are not mileage allowance payments (HMRC)",[35,12320,12321],{},[216,12322,12325],{"href":12323,"rel":12324},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Ftaxable-fuel-provided-for-company-cars-and-vans-480-chapter-13",[220],"Taxable fuel provided for company cars and vans (480: Chapter 13) (HMRC)",[35,12327,12328],{},[216,12329,12332],{"href":12330,"rel":12331},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F151",[220],"Income Tax (Earnings and Pensions) Act 2003, section 151: car fuel, nil cash equivalent (legislation.gov.uk)",[35,12334,12335],{},[216,12336,12339],{"href":12337,"rel":12338},"https:\u002F\u002Fwww.gov.uk\u002Ftax-company-benefits\u002Ftax-on-company-cars",[220],"Tax on company cars (HMRC)",[35,12341,12342],{},[216,12343,1902],{"href":1900,"rel":12344},[220],[718,12346],{},[12,12348,12349],{},[723,12350,12351],{},"General information, not tax advice. Fuel benefit rules are detailed and change: check current guidance before relying on this.",{"title":248,"searchDepth":249,"depth":249,"links":12353},[12354,12355,12356,12357,12358,12359],{"id":12137,"depth":249,"text":12138},{"id":12156,"depth":249,"text":12157},{"id":12177,"depth":249,"text":12178},{"id":12187,"depth":249,"text":12188},{"id":12272,"depth":249,"text":12273},{"id":209,"depth":249,"text":210},"2026-01-01","A fuel card does not remove the need for a mileage log. It usually makes it more important. Three common arrangements, and what each one asks of you.","\u002Fblog\u002Ffuel-cards-and-mileage.jpg","A petrol station forecourt lit at dusk","Photo by crabchick","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F62327186@N00\u002F7416793318",{},"\u002Fblog\u002Ffuel-cards-and-mileage",[1922,4126,12369],"uk-bik",{"title":12129,"description":12361},"blog\u002Ffuel-cards-and-mileage",[12373,464,8056],"fuel cards","6qPAAVx34YexzwX9rQTI15rtjt8VaE09iCnMyYsSths",{"id":12376,"title":12377,"author":7,"body":12378,"category":258,"date":12644,"description":12645,"draft":261,"extension":262,"image":12646,"imageAlt":12647,"imageCredit":12648,"imageCreditUrl":12649,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":12650,"navigation":267,"path":12651,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":12652,"seo":12653,"seoTitle":265,"stem":12654,"tags":12655,"updated":2671,"__hash__":12656},"blog\u002Fblog\u002Fwhy-45p-has-not-changed-since-2011.md","45p held for fifteen years, then moved to 55p",{"type":9,"value":12379,"toc":12635},[12380,12387,12397,12400,12404,12407,12410,12414,12525,12528,12532,12535,12540,12545,12548,12552,12555,12558,12562,12565,12568,12572,12575,12581,12584,12586,12628,12630],[12,12381,12382,12383,12386],{},"The approved mileage rate for cars and vans went to ",[19,12384,12385],{},"45p a mile for the first 10,000 business miles"," from 6 April 2011, up from 40p. The 25p rate above 10,000 miles has been unchanged for considerably longer.",[12,12388,12389,12390,12392,12393,12396],{},"It then did not move for fifteen years. In May 2026 the government announced a rise to ",[19,12391,3013],{}," for journeys from ",[19,12394,12395],{},"6 April 2026",", the first change since 2011. The 25p rate above 10,000 miles stayed where it was, as did the 5p a mile an employer can pay tax free for each colleague carried on a business journey.",[12,12398,12399],{},"This is the story of why it held for so long, and what finally shifted.",[24,12401,12403],{"id":12402},"what-the-rate-is-meant-to-cover","What the rate is meant to cover",[12,12405,12406],{},"It is not a fuel reimbursement. The approved rate is intended to cover the whole cost of running your own car for business: fuel, insurance, road tax, servicing, tyres, repairs and depreciation.",[12,12408,12409],{},"That is why it is so much higher than the Advisory Fuel Rates used for company cars, which cover fuel alone because the company already owns the asset.",[24,12411,12413],{"id":12412},"what-has-happened-since-2011","What has happened since 2011",[71,12415,12416,12431],{},[74,12417,12418],{},[77,12419,12420,12422,12425,12428],{},[80,12421],{},[80,12423,12424],{},"2011",[80,12426,12427],{},"Now",[80,12429,12430],{},"Direction",[87,12432,12433,12448,12462,12475,12488,12499,12512],{},[77,12434,12435,12438,12441,12443],{},[92,12436,12437],{},"Approved rate, first 10,000 miles",[92,12439,12440],{},"45p",[92,12442,3013],{},[92,12444,12445],{},[19,12446,12447],{},"Up 22%, in 2026",[77,12449,12450,12453,12455,12457],{},[92,12451,12452],{},"Rate above 10,000 miles",[92,12454,2717],{},[92,12456,2717],{},[92,12458,12459],{},[19,12460,12461],{},"Unchanged",[77,12463,12464,12466,12469,12471],{},[92,12465,2128],{},[92,12467,12468],{},"10,000 mi",[92,12470,12468],{},[92,12472,12473],{},[19,12474,12461],{},[77,12476,12477,12480,12482,12485],{},[92,12478,12479],{},"Insurance, servicing, parts",[92,12481,3723],{},[92,12483,12484],{},"Substantially higher",[92,12486,12487],{},"Against the rate",[77,12489,12490,12493,12495,12497],{},[92,12491,12492],{},"New car prices, so depreciation",[92,12494,3723],{},[92,12496,12484],{},[92,12498,12487],{},[77,12500,12501,12504,12506,12509],{},[92,12502,12503],{},"Typical fuel economy",[92,12505,3723],{},[92,12507,12508],{},"Better",[92,12510,12511],{},"For the rate",[77,12513,12514,12517,12520,12523],{},[92,12515,12516],{},"Electric running costs",[92,12518,12519],{},"Negligible uptake",[92,12521,12522],{},"Very low at home",[92,12524,12511],{},[12,12526,12527],{},"Which is why the same rate is generous for one driver and thin for another, on identical mileage.",[24,12529,12531],{"id":12530},"why-it-feels-less-generous-than-it-did","Why it feels less generous than it did",[12,12533,12534],{},"Two things pull in opposite directions.",[12,12536,12537,12539],{},[19,12538,12487],{},": everything except fuel has risen substantially since 2011. Insurance, parts, labour rates, and the purchase price of cars, which drives depreciation.",[12,12541,12542,12544],{},[19,12543,12511],{},": cars have become considerably more efficient. A 2011 family car doing 40 mpg has a 2026 equivalent doing rather better, and an electric one doing better still on running cost per mile.",[12,12546,12547],{},"For a driver with a modern, efficient, cheaply acquired car, the rate can more than cover what the mile costs. For someone running an older, thirstier or more expensive vehicle, it increasingly is not.",[24,12549,12551],{"id":12550},"the-10000-mile-cliff","The 10,000-mile cliff",[12,12553,12554],{},"The part that ages least well is the threshold. It has been 10,000 miles for a very long time, and it is not indexed to anything.",[12,12556,12557],{},"A driver doing 20,000 business miles a year is claiming 55p on half of them and 25p on the rest, giving a blended rate of 40p. The rules assume high mileage means lower marginal cost, which is true for fuel and largely untrue for tyres, servicing and depreciation.",[24,12559,12561],{"id":12560},"what-finally-changed-it","What finally changed it",[12,12563,12564],{},"The government announced on 21 May 2026 that the rate would rise to 55p, backdated to 6 April 2026, and legislated it in the Taxation (Energy and Vehicles) Act 2026.",[12,12566,12567],{},"Worth noting what did not change: the 10,000-mile threshold, the 25p rate above it, and the 5p passenger payment. The blended rate for a high-mileage driver therefore improved by less than the headline suggests, and the case for actual costs on a thirsty vehicle has narrowed rather than closed.",[24,12569,12571],{"id":12570},"what-you-can-do-about-it","What you can do about it",[12,12573,12574],{},"If you are an employee paid less than the approved rate, you can claim tax relief on the difference, worth the difference multiplied by your tax rate. That is Mileage Allowance Relief and it is claimed through Self Assessment or a P87.",[12,12576,12577,12578,12580],{},"If you are self-employed and the flat rate genuinely does not cover your costs (a thirsty van, high mileage, an expensive vehicle), ",[19,12579,5553],{}," may give a bigger deduction than simplified expenses. That decision is close to permanent per vehicle, so it is worth doing the arithmetic properly rather than defaulting.",[12,12582,12583],{},"Either way, the first requirement is knowing what your driving actually costs. Log fill-ups with the odometer and the figure stops being a guess.",[24,12585,210],{"id":209},[162,12587,12588,12593,12598,12603,12608,12613,12618,12623],{},[35,12589,12590],{},[216,12591,1902],{"href":1900,"rel":12592},[220],[35,12594,12595],{},[216,12596,5046],{"href":714,"rel":12597},[220],[35,12599,12600],{},[216,12601,9328],{"href":9326,"rel":12602},[220],[35,12604,12605],{},[216,12606,6662],{"href":2913,"rel":12607},[220],[35,12609,12610],{},[216,12611,4076],{"href":2927,"rel":12612},[220],[35,12614,12615],{},[216,12616,408],{"href":406,"rel":12617},[220],[35,12619,12620],{},[216,12621,5033],{"href":5031,"rel":12622},[220],[35,12624,12625],{},[216,12626,8007],{"href":4081,"rel":12627},[220],[718,12629],{},[12,12631,12632],{},[723,12633,12634],{},"General information for UK drivers, not tax advice. Check the current rate table before claiming.",{"title":248,"searchDepth":249,"depth":249,"links":12636},[12637,12638,12639,12640,12641,12642,12643],{"id":12402,"depth":249,"text":12403},{"id":12412,"depth":249,"text":12413},{"id":12530,"depth":249,"text":12531},{"id":12550,"depth":249,"text":12551},{"id":12560,"depth":249,"text":12561},{"id":12570,"depth":249,"text":12571},{"id":209,"depth":249,"text":210},"2025-12-25","The rate was set when petrol was cheaper and cars were thirstier. It outlasted three prime ministers and a great deal of inflation before it finally gave.","\u002Fblog\u002Fwhy-45p-has-not-changed-since-2011.jpg","A fan of fifty pound notes","Photo by Images_of_Money","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F59937401@N07\u002F5474155241",{},"\u002Fblog\u002Fwhy-45p-has-not-changed-since-2011",[1922,4125],{"title":12377,"description":12645},"blog\u002Fwhy-45p-has-not-changed-since-2011",[464,280,2572],"QaNgge-farEVff3adHVoZTnrypk_xCEuj5WQjpCyQoM",{"id":12658,"title":12659,"author":7,"body":12660,"category":1233,"date":12852,"description":12853,"draft":261,"extension":262,"image":12854,"imageAlt":12855,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":12856,"navigation":267,"path":12857,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":12858,"seo":12859,"seoTitle":265,"stem":12860,"tags":12861,"updated":265,"__hash__":12863},"blog\u002Fblog\u002Ffive-habits-that-make-the-claim-add-up.md","Five habits that turn a mileage app into a claim",{"type":9,"value":12661,"toc":12842},[12662,12665,12669,12672,12675,12679,12682,12691,12695,12698,12701,12705,12712,12715,12719,12722,12725,12729,12813,12816,12820,12823,12825],[12,12663,12664],{},"Most abandoned mileage logs are not abandoned because the app was bad. They are abandoned because the habit never formed. These five take about two minutes a week between them.",[24,12666,12668],{"id":12667},"_1-sort-trips-while-you-still-remember-them","1. Sort trips while you still remember them",[12,12670,12671],{},"The single highest-value habit. A journey sorted on the evening it happened is accurate. The same journey sorted in April is a guess dressed as a record.",[12,12673,12674],{},"Milometry's Classify deck exists for this: each card replays the route on a map, you swipe right for business and left for personal, and a week of driving takes under a minute. Do it while the kettle boils.",[24,12676,12678],{"id":12677},"_2-tag-your-regular-places-once","2. Tag your regular places once",[12,12680,12681],{},"Ten minutes, once, and a large proportion of your sorting stops being manual. Tag the office, the sites you visit repeatedly, the clients you see monthly.",[12,12683,12684,12685,12687,12688,12690],{},"Tag your house as ",[19,12686,2855],{}," and any permanent workplace as ",[19,12689,6939],{}," while you are there. That is what keeps ordinary commuting out of your claim, which is the most common way a mileage claim goes wrong.",[24,12692,12694],{"id":12693},"_3-log-the-fill-up-at-the-pump-not-later","3. Log the fill-up at the pump, not later",[12,12696,12697],{},"Two full tanks with odometer readings and Milometry knows your car's real economy rather than the brochure figure. Every trip cost after that is a real number.",[12,12699,12700],{},"The reason to do it at the pump is that the odometer reading is the part you cannot reconstruct afterwards. The receipt survives; the mileage on the dash does not.",[24,12702,12704],{"id":12703},"_4-check-insights-once-a-month","4. Check Insights once a month",[12,12706,12707,12708,12711],{},"Not for pleasure, for the two things that are much harder to fix later. Whether anything is still unclassified, and whether the ",[19,12709,12710],{},"unlogged mileage"," figure has appeared, which means the odometer and your journeys disagree and some driving never got recorded.",[12,12713,12714],{},"A month-old gap is recoverable from memory and a calendar. A year-old one is not.",[24,12716,12718],{"id":12717},"_5-export-at-the-end-of-the-tax-year-not-the-end-of-january","5. Export at the end of the tax year, not the end of January",[12,12720,12721],{},"Produce the CSV and the claim PDF in April while the year is fresh, and put them somewhere that is not only your phone. If you file in January, you want the version you assembled when you could still check it.",[12,12723,12724],{},"Turn on auto-export and even this one takes care of itself.",[24,12726,12728],{"id":12727},"the-habits-and-what-each-is-worth","The habits, and what each is worth",[71,12730,12731,12746],{},[74,12732,12733],{},[77,12734,12735,12738,12741,12743],{},[80,12736,12737],{},"Habit",[80,12739,12740],{},"How often",[80,12742,8649],{},[80,12744,12745],{},"What it protects",[87,12747,12748,12761,12773,12787,12800],{},[77,12749,12750,12753,12756,12758],{},[92,12751,12752],{},"Sort trips while you remember them",[92,12754,12755],{},"Weekly",[92,12757,8677],{},[92,12759,12760],{},"Accuracy of the whole log",[77,12762,12763,12765,12768,12770],{},[92,12764,6441],{},[92,12766,12767],{},"Once",[92,12769,8664],{},[92,12771,12772],{},"Most future sorting, and commuting exclusion",[77,12774,12775,12778,12781,12784],{},[92,12776,12777],{},"Log the fill-up at the pump",[92,12779,12780],{},"Per fill",[92,12782,12783],{},"30 sec",[92,12785,12786],{},"Real MPG, and the odometer trail",[77,12788,12789,12792,12795,12797],{},[92,12790,12791],{},"Check Insights",[92,12793,12794],{},"Monthly",[92,12796,8719],{},[92,12798,12799],{},"Unclassified backlog and unlogged mileage",[77,12801,12802,12805,12808,12810],{},[92,12803,12804],{},"Export at tax year end",[92,12806,12807],{},"Yearly",[92,12809,8719],{},[92,12811,12812],{},"The version you filed from",[12,12814,12815],{},"Under fifteen minutes a year of actual effort, plus a minute a week.",[24,12817,12819],{"id":12818},"the-underlying-point","The underlying point",[12,12821,12822],{},"None of these are about diligence. They are about doing the small thing at the moment it is easy, so that nothing depends on remembering anything nine months later.",[24,12824,210],{"id":209},[162,12826,12827,12832,12837],{},[35,12828,12829],{},[216,12830,4090],{"href":4088,"rel":12831},[220],[35,12833,12834],{},[216,12835,4097],{"href":4095,"rel":12836},[220],[35,12838,12839],{},[216,12840,408],{"href":406,"rel":12841},[220],{"title":248,"searchDepth":249,"depth":249,"links":12843},[12844,12845,12846,12847,12848,12849,12850,12851],{"id":12667,"depth":249,"text":12668},{"id":12677,"depth":249,"text":12678},{"id":12693,"depth":249,"text":12694},{"id":12703,"depth":249,"text":12704},{"id":12717,"depth":249,"text":12718},{"id":12727,"depth":249,"text":12728},{"id":12818,"depth":249,"text":12819},{"id":209,"depth":249,"text":210},"2025-12-18","Installing it is not the job. These are the small things that decide whether you have a record worth filing in January.","\u002Fshots\u002Fclassify.png","Sorting journeys into business or personal in Milometry",{},"\u002Fblog\u002Ffive-habits-that-make-the-claim-add-up",[],{"title":12659,"description":12853},"blog\u002Ffive-habits-that-make-the-claim-add-up",[1246,12862,463],"habits","-T6cVVEdOPWrHYV7DmZf0POW0SqVBCBSbe4oODQ40tw",{"id":12865,"title":12866,"author":7,"body":12867,"category":1513,"date":13059,"description":13060,"draft":261,"extension":262,"image":13061,"imageAlt":13062,"imageCredit":13063,"imageCreditUrl":13064,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":13065,"navigation":267,"path":13066,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":13067,"seo":13068,"seoTitle":265,"stem":13069,"tags":13070,"updated":265,"__hash__":13072},"blog\u002Fblog\u002Fplanning-a-road-trip-costs.md","Planning a road trip so the money does not sour it",{"type":9,"value":12868,"toc":13050},[12869,12872,12876,12882,12888,12894,12898,12901,12907,12914,12920,12924,12927,12999,13002,13006,13019,13023,13026,13029,13033,13036,13038],[12,12870,12871],{},"Shared driving falls out over money more often than over routes, and almost always for the same reason: nobody agreed what the deal was while everyone was still enthusiastic.",[24,12873,12875],{"id":12874},"settle-three-things-before-you-set-off","Settle three things before you set off",[12,12877,12878,12881],{},[19,12879,12880],{},"Who is paying for what."," Fuel only, or fuel plus tolls, parking and the ferry? Say it out loud. \"We'll sort it out\" is how you end up with one person quietly £80 down.",[12,12883,12884,12887],{},[19,12885,12886],{},"Whether the driver pays a share."," Both answers are reasonable. Everyone including the driver splitting equally is fair because everyone is going. Passengers covering the fuel is fair because the driver is providing the car, the wear and the concentration. Pick one.",[12,12889,12890,12893],{},[19,12891,12892],{},"What happens if plans change."," Somebody drops out the night before, somebody gets a train home. Decide whether the split is by head or by seat booked.",[24,12895,12897],{"id":12896},"work-out-the-real-number-not-a-round-one","Work out the real number, not a round one",[12,12899,12900],{},"The honest figure is fuel used, not the amount that went into the tank at the last fill.",[12,12902,12903,12906],{},[19,12904,12905],{},"litres = miles ÷ (mpg ÷ 4.546)",", then multiply by price per litre.",[12,12908,12909,12910,12913],{},"400 miles in a car doing a real 44 mpg is about 41 litres. At 145p, roughly ",[19,12911,12912],{},"£60",". Four people sharing equally is £15 each; three passengers covering it is £20 each.",[12,12915,12916,12917,12919],{},"Use your car's ",[723,12918,8896],{}," economy, not the brochure. The gap is usually 10-20% and it comes out of the driver's pocket.",[24,12921,12923],{"id":12922},"the-full-cost-of-a-weekend-away","The full cost of a weekend away",[12,12925,12926],{},"Four people, 300-mile round trip, 44 mpg, 145p a litre:",[71,12928,12929,12940],{},[74,12930,12931],{},[77,12932,12933,12936,12938],{},[80,12934,12935],{},"Item",[80,12937,5573],{},[80,12939,5579],{},[87,12941,12942,12952,12963,12974,12985],{},[77,12943,12944,12946,12949],{},[92,12945,11119],{},[92,12947,12948],{},"£45.00",[92,12950,12951],{},"Using real economy, not the brochure",[77,12953,12954,12957,12960],{},[92,12955,12956],{},"Tolls \u002F crossings",[92,12958,12959],{},"£0-£15",[92,12961,12962],{},"Route dependent",[77,12964,12965,12968,12971],{},[92,12966,12967],{},"Clean air \u002F congestion charges",[92,12969,12970],{},"£0-£27.50",[92,12972,12973],{},"If the route goes through a charging city",[77,12975,12976,12979,12982],{},[92,12977,12978],{},"Parking, 2 nights",[92,12980,12981],{},"£0-£40",[92,12983,12984],{},"Often the largest single item",[77,12986,12987,12992,12997],{},[92,12988,12989],{},[19,12990,12991],{},"Typical total",[92,12993,12994],{},[19,12995,12996],{},"£45-£127",[92,12998],{},[12,13000,13001],{},"Split four ways that is £11 to £32 each. A threefold range depending on things nobody thinks to\nmention when the trip is being planned.",[24,13003,13005],{"id":13004},"add-the-things-people-forget","Add the things people forget",[162,13007,13008,13010,13013,13016],{},[35,13009,5597],{},[35,13011,13012],{},"Parking at the destination, which on a festival or airport run can rival the fuel",[35,13014,13015],{},"Congestion or clean air charges through cities",[35,13017,13018],{},"The return leg, which somehow always gets left out of the estimate",[24,13020,13022],{"id":13021},"send-a-number-not-a-vibe","Send a number, not a vibe",[12,13024,13025],{},"The thing that makes this awkward is ambiguity, not cost. A message saying \"about twenty quid?\" invites negotiation. A figure with the distance and the fuel price behind it ends the conversation.",[12,13027,13028],{},"Milometry records the drive, costs it from your own measured economy, splits it between however many were in the car, with or without the driver taking a share, and shares the journey as a PDF with the route and the numbers on it. Nobody else needs the app to read it.",[24,13030,13032],{"id":13031},"and-if-any-of-it-was-work","And if any of it was work",[12,13034,13035],{},"Keep the legs separate. A trip that is three days of holiday and one client meeting is not one journey, and the claimable part is only the part that was business. Recording each leg as it happens means you are classifying rather than reconstructing.",[24,13037,210],{"id":209},[162,13039,13040,13045],{},[35,13041,13042],{},[216,13043,6114],{"href":6112,"rel":13044},[220],[35,13046,13047],{},[216,13048,1902],{"href":1900,"rel":13049},[220],{"title":248,"searchDepth":249,"depth":249,"links":13051},[13052,13053,13054,13055,13056,13057,13058],{"id":12874,"depth":249,"text":12875},{"id":12896,"depth":249,"text":12897},{"id":12922,"depth":249,"text":12923},{"id":13004,"depth":249,"text":13005},{"id":13021,"depth":249,"text":13022},{"id":13031,"depth":249,"text":13032},{"id":209,"depth":249,"text":210},"2025-12-11","Agree the rules before you leave, not at a service station at eleven at night. Work out the real number, add what people forget, and send it round.","\u002Fblog\u002Fplanning-a-road-trip-costs.jpg","An empty road running through forested hills","Photo by theslowlane","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F90536753@N00\u002F1457030426",{},"\u002Fblog\u002Fplanning-a-road-trip-costs",[],{"title":12866,"description":13060},"blog\u002Fplanning-a-road-trip-costs",[9138,9137,13071],"friends","sfqVlMPKXKNK7A_bOJZavry1TQTX70BhHcwex5JeNzs",{"id":13074,"title":13075,"author":7,"body":13076,"category":258,"date":13362,"description":13363,"draft":261,"extension":262,"image":13364,"imageAlt":13365,"imageCredit":13366,"imageCreditUrl":13367,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":13368,"navigation":267,"path":13369,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":13370,"seo":13371,"seoTitle":265,"stem":13372,"tags":13373,"updated":2671,"__hash__":13376},"blog\u002Fblog\u002Fchoosing-a-company-car-the-numbers.md","Choosing a company car: the numbers that actually decide it",{"type":9,"value":13077,"toc":13354},[13078,13081,13085,13088,13115,13118,13121,13125,13181,13184,13243,13246,13250,13260,13263,13266,13270,13273,13276,13296,13300,13303,13306,13308,13347,13349],[12,13079,13080],{},"A company car is not a perk with a tax side-effect. It is a taxable benefit whose size you choose when you pick the car, and the difference between two similar cars can be hundreds of pounds a year of take-home.",[24,13082,13084],{"id":13083},"how-the-charge-is-built","How the charge is built",[12,13086,13087],{},"Three numbers multiply together:",[32,13089,13090,13100,13110],{},[35,13091,13092,13095,13096,13099],{},[19,13093,13094],{},"List price"," (P11D value): the manufacturer's price including VAT and delivery, plus options. Note that it is the ",[723,13097,13098],{},"list"," price, not what your employer negotiated.",[35,13101,13102,13105,13106,13109],{},[19,13103,13104],{},"The appropriate percentage",", driven mainly by ",[19,13107,13108],{},"CO2 emissions",", with electric and low-emission cars at the bottom of the scale and high emitters at the top.",[35,13111,13112],{},[19,13113,13114],{},"Your marginal rate of tax.",[12,13116,13117],{},"The taxable benefit is list price × percentage. You then pay income tax on that at your rate, and the employer pays Class 1A NICs on it.",[12,13119,13120],{},"The practical consequence: a cheaper car with high emissions can cost more in tax than a pricier car with very low ones.",[24,13122,13124],{"id":13123},"how-the-benefit-is-built","How the benefit is built",[71,13126,13127,13135],{},[74,13128,13129],{},[77,13130,13131,13133],{},[80,13132,82],{},[80,13134,2837],{},[87,13136,13137,13145,13153,13161,13169],{},[77,13138,13139,13142],{},[92,13140,13141],{},"List price (P11D value), including options",[92,13143,13144],{},"£35,000",[77,13146,13147,13150],{},[92,13148,13149],{},"Appropriate percentage, driven by CO2",[92,13151,13152],{},"25%",[77,13154,13155,13158],{},[92,13156,13157],{},"Taxable benefit",[92,13159,13160],{},"£8,750",[77,13162,13163,13166],{},[92,13164,13165],{},"Your marginal tax rate",[92,13167,13168],{},"40%",[77,13170,13171,13176],{},[92,13172,13173],{},[19,13174,13175],{},"Income tax you pay per year",[92,13177,13178],{},[19,13179,13180],{},"£3,500",[12,13182,13183],{},"Change only the CO2 figure and the answer moves enormously:",[71,13185,13186,13199],{},[74,13187,13188],{},[77,13189,13190,13193,13196],{},[80,13191,13192],{},"Appropriate percentage",[80,13194,13195],{},"Taxable benefit on £35,000",[80,13197,13198],{},"Tax at 40%",[87,13200,13201,13213,13224,13232],{},[77,13202,13203,13206,13208],{},[92,13204,13205],{},"4% (electric, 2026-27)",[92,13207,7953],{},[92,13209,13210],{},[19,13211,13212],{},"£560",[77,13214,13215,13218,13221],{},[92,13216,13217],{},"12%",[92,13219,13220],{},"£4,200",[92,13222,13223],{},"£1,680",[77,13225,13226,13228,13230],{},[92,13227,13152],{},[92,13229,13160],{},[92,13231,13180],{},[77,13233,13234,13237,13240],{},[92,13235,13236],{},"37% (high emitter)",[92,13238,13239],{},"£12,950",[92,13241,13242],{},"£5,180",[12,13244,13245],{},"A cheaper car with high emissions can easily cost more tax than a pricier low-emission one.",[24,13247,13249],{"id":13248},"fuel-is-a-separate-decision","Fuel is a separate decision",[12,13251,13252,13253,13256,13257,13259],{},"If the employer also pays for ",[19,13254,13255],{},"private"," fuel, there is a ",[19,13258,12163],{}," on top, and it is calculated from a fixed multiplier and the same CO2 percentage, not from how much fuel you actually used.",[12,13261,13262],{},"That tends to make it poor value for anyone with modest private mileage. Repaying the employer the full cost of private fuel (Advisory Fuel Rates are the usual yardstick) removes the charge, and for low private mileage that can cost less than the tax.",[12,13264,13265],{},"You cannot work out which applies without knowing your private mileage. Which means you need the log before you can make the decision.",[24,13267,13269],{"id":13268},"company-car-or-your-own-car","Company car or your own car?",[12,13271,13272],{},"The alternative is running your own car, with your employer paying approved mileage rates: 55p a mile for the first 10,000 business miles in the tax year, then 25p, tax free (for journeys from 6 April 2026). If the employer pays less, you can claim tax relief on the shortfall.",[12,13274,13275],{},"Very roughly:",[162,13277,13278,13284,13290],{},[35,13279,13280,13283],{},[19,13281,13282],{},"High business mileage, modest car",": your own car often comes out ahead, because 55p a mile can exceed a cheap vehicle's real running costs (though above 10,000 business miles the rate drops to 25p).",[35,13285,13286,13289],{},[19,13287,13288],{},"Low business mileage, expensive or low-emission car",": the company car often comes out ahead, because there is little mileage to claim and the benefit charge on an EV is small.",[35,13291,13292,13295],{},[19,13293,13294],{},"Anything in between",": do the arithmetic, and do it with real mileage figures rather than an estimate.",[24,13297,13299],{"id":13298},"the-thing-to-do-first","The thing to do first",[12,13301,13302],{},"Before comparing anything, get an accurate picture of how many business and private miles you actually drive. Estimates are easy to get wrong, in either direction.",[12,13304,13305],{},"Milometry keeps each vehicle separate and splits the miles as you go, so when the company car conversation comes round you are choosing on your own numbers.",[24,13307,210],{"id":209},[162,13309,13310,13315,13322,13327,13332,13337,13342],{},[35,13311,13312],{},[216,13313,12339],{"href":12337,"rel":13314},[220],[35,13316,13317],{},[216,13318,13321],{"href":13319,"rel":13320},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F139",[220],"Income Tax (Earnings and Pensions) Act 2003, section 139: the appropriate percentage (legislation.gov.uk)",[35,13323,13324],{},[216,13325,8007],{"href":4081,"rel":13326},[220],[35,13328,13329],{},[216,13330,716],{"href":714,"rel":13331},[220],[35,13333,13334],{},[216,13335,2922],{"href":2920,"rel":13336},[220],[35,13338,13339],{},[216,13340,1902],{"href":1900,"rel":13341},[220],[35,13343,13344],{},[216,13345,5424],{"href":2545,"rel":13346},[220],[718,13348],{},[12,13350,13351],{},[723,13352,13353],{},"General information, not tax advice. Benefit-in-kind percentages are set years ahead and change: check the current tables for the tax year you are choosing in.",{"title":248,"searchDepth":249,"depth":249,"links":13355},[13356,13357,13358,13359,13360,13361],{"id":13083,"depth":249,"text":13084},{"id":13123,"depth":249,"text":13124},{"id":13248,"depth":249,"text":13249},{"id":13268,"depth":249,"text":13269},{"id":13298,"depth":249,"text":13299},{"id":209,"depth":249,"text":210},"2025-12-04","List price, CO2 and the benefit-in-kind percentage do more to your take-home than the car does to your commute.","\u002Fblog\u002Fchoosing-a-company-car-the-numbers.jpg","A small red hatchback parked at the kerb","Photo by charles cars","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F92622665@N08\u002F14970419439",{},"\u002Fblog\u002Fchoosing-a-company-car-the-numbers",[1922,4126,12369],{"title":13075,"description":13363},"blog\u002Fchoosing-a-company-car-the-numbers",[8056,13374,13375],"benefit in kind","business cars","ECWLxr1ff0POYmZ3JNp1hjgxAQ5BYCODhfpGw_5rxQg",{"id":13378,"title":13379,"author":7,"body":13380,"category":1233,"date":13632,"description":13633,"draft":261,"extension":262,"image":1335,"imageAlt":13634,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":13635,"navigation":267,"path":13636,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":13637,"seo":13638,"seoTitle":265,"stem":13639,"tags":13640,"updated":265,"__hash__":13643},"blog\u002Fblog\u002Fwhy-milometry-has-no-account.md","Why Milometry has no account, and what that costs us",{"type":9,"value":13381,"toc":13623},[13382,13385,13388,13392,13395,13398,13401,13405,13408,13440,13443,13447,13465,13469,13589,13592,13596,13599,13602,13606,13609,13611],[12,13383,13384],{},"There is no sign-up screen in Milometry. There is no server holding your journeys, no password, and no way for us to see where you have driven, because there is nothing to see it with.",[12,13386,13387],{},"That was a deliberate choice, and it is not a free one.",[24,13389,13391],{"id":13390},"what-a-location-log-actually-is","What a location log actually is",[12,13393,13394],{},"A mileage tracker knows where you live, where you work, who your clients are, when you are away from the house and how long for. It is one of the most sensitive datasets an ordinary person generates, and it is generated automatically, in the background, for years.",[12,13396,13397],{},"The industry norm is to sync all of that to a server so it can be restored, shared and analysed. That is a genuine convenience. It also means a breach at a company you have never thought about exposes a map of your life.",[12,13399,13400],{},"We decided the right amount of your location data for us to hold was none.",[24,13402,13404],{"id":13403},"what-we-gave-up","What we gave up",[12,13406,13407],{},"Being honest about the trade:",[162,13409,13410,13416,13422,13428,13434],{},[35,13411,13412,13415],{},[19,13413,13414],{},"No cross-device sync out of the box."," Your journeys live on the phone that recorded them.",[35,13417,13418,13421],{},[19,13419,13420],{},"No web dashboard."," There is no server to serve one.",[35,13423,13424,13427],{},[19,13425,13426],{},"No \"log in on your new phone and it is all there\"."," You restore from a backup file instead.",[35,13429,13430,13433],{},[19,13431,13432],{},"No usage analytics."," We genuinely do not know which features are used most, which makes the app harder to improve.",[35,13435,13436,13439],{},[19,13437,13438],{},"No password reset",", because there is nothing to reset, which means if you lose the phone and the backup, the data is gone.",[12,13441,13442],{},"That last one is the real cost, and it is why the app nags about backups.",[24,13444,13446],{"id":13445},"what-you-get","What you get",[162,13448,13449,13452,13455,13458],{},[35,13450,13451],{},"No account to create, verify, or remember",[35,13453,13454],{},"Nothing to breach, because there is no central store",[35,13456,13457],{},"No subscription, because there is no server to pay for, hence one payment",[35,13459,13460,13461,13464],{},"Exports that go ",[19,13462,13463],{},"only"," where you point them: your own Files folder, your own cloud drive, your own NAS",[24,13466,13468],{"id":13467},"the-trade-stated-plainly","The trade, stated plainly",[71,13470,13471,13483],{},[74,13472,13473],{},[77,13474,13475,13477,13480],{},[80,13476],{},[80,13478,13479],{},"With an account",[80,13481,13482],{},"Milometry's way",[87,13484,13485,13496,13507,13518,13528,13539,13551,13564,13576],{},[77,13486,13487,13490,13492],{},[92,13488,13489],{},"Sign-up required",[92,13491,3124],{},[92,13493,13494],{},[19,13495,3164],{},[77,13497,13498,13501,13503],{},[92,13499,13500],{},"Your locations on someone's server",[92,13502,3124],{},[92,13504,13505],{},[19,13506,3164],{},[77,13508,13509,13512,13515],{},[92,13510,13511],{},"Restore on a new phone",[92,13513,13514],{},"Automatic",[92,13516,13517],{},"From a backup file you keep",[77,13519,13520,13523,13526],{},[92,13521,13522],{},"Web dashboard",[92,13524,13525],{},"Usually",[92,13527,3164],{},[77,13529,13530,13533,13536],{},[92,13531,13532],{},"Cross-device sync",[92,13534,13535],{},"Built in",[92,13537,13538],{},"Via your own cloud folder",[77,13540,13541,13544,13546],{},[92,13542,13543],{},"Usage analytics informing the app",[92,13545,3124],{},[92,13547,13548,13550],{},[19,13549,3164],{},", we cannot see anything",[77,13552,13553,13556,13559],{},[92,13554,13555],{},"Breach exposes your movements",[92,13557,13558],{},"Possible",[92,13560,13561],{},[19,13562,13563],{},"Nothing to breach",[77,13565,13566,13569,13571],{},[92,13567,13568],{},"Subscription needed to fund servers",[92,13570,13525],{},[92,13572,13573],{},[19,13574,13575],{},"No servers, one payment",[77,13577,13578,13581,13584],{},[92,13579,13580],{},"Lose phone and backup",[92,13582,13583],{},"Recoverable",[92,13585,13586],{},[19,13587,13588],{},"Data is gone",[12,13590,13591],{},"The last row is the real cost, and it is why the app keeps mentioning backups.",[24,13593,13595],{"id":13594},"where-your-data-does-go-if-you-ask-it-to","Where your data does go, if you ask it to",[12,13597,13598],{},"Sync is opt-in and it is yours. Point it at iCloud Drive, a folder in Files, or a WebDAV server on your own network, and Milometry writes always-current CSVs and a full backup there. Each destination reports whether it actually worked, because a silent sync failure is worse than none.",[12,13600,13601],{},"Nothing is uploaded anywhere else, at any point, for any reason.",[24,13603,13605],{"id":13604},"the-one-thing-to-do","The one thing to do",[12,13607,13608],{},"Take a backup, and put it somewhere that is not the phone. That is the price of not having a server, and it takes about fifteen seconds.",[24,13610,210],{"id":209},[162,13612,13613,13618],{},[35,13614,13615],{},[216,13616,4090],{"href":4088,"rel":13617},[220],[35,13619,13620],{},[216,13621,4097],{"href":4095,"rel":13622},[220],{"title":248,"searchDepth":249,"depth":249,"links":13624},[13625,13626,13627,13628,13629,13630,13631],{"id":13390,"depth":249,"text":13391},{"id":13403,"depth":249,"text":13404},{"id":13445,"depth":249,"text":13446},{"id":13467,"depth":249,"text":13468},{"id":13594,"depth":249,"text":13595},{"id":13604,"depth":249,"text":13605},{"id":209,"depth":249,"text":210},"2025-11-27","Every mileage app wants a login. Here is what we gave up by not having one, what you get in return, and where your data does go if you ask it to.","Milometry settings. No account, because there is nothing to sign in to",{},"\u002Fblog\u002Fwhy-milometry-has-no-account",[],{"title":13379,"description":13633},"blog\u002Fwhy-milometry-has-no-account",[1246,13641,13642],"privacy","design","nXY1zhaG8sMNJgeZglSiGTNaV1-bh7qxOkIKHjqx8hE",{"id":13645,"title":13646,"author":7,"body":13647,"category":258,"date":13851,"description":13852,"draft":261,"extension":262,"image":13853,"imageAlt":13854,"imageCredit":13855,"imageCreditUrl":13856,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":13857,"navigation":267,"path":13858,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":13859,"seo":13860,"seoTitle":265,"stem":13861,"tags":13862,"updated":2671,"__hash__":13865},"blog\u002Fblog\u002Fmileage-for-volunteers-and-charity.md","Driving for a charity: what volunteers can claim",{"type":9,"value":13648,"toc":13842},[13649,13652,13656,13663,13666,13670,13673,13676,13682,13686,13767,13770,13774,13777,13780,13784,13787,13790,13794,13797,13799,13835,13837],[12,13650,13651],{},"Community transport, hospital lifts, meals rounds, ferrying kit to fixtures. A great deal of charitable work happens in private cars, and much of it is quietly subsidised by the drivers.",[24,13653,13655],{"id":13654},"reimbursement-not-a-claim-against-tax","Reimbursement, not a claim against tax",[12,13657,13658,13659,13662],{},"The important distinction: as a volunteer you are not an employee, and you are generally not claiming tax relief. What you are doing is being ",[19,13660,13661],{},"reimbursed by the organisation"," for costs you incurred on its behalf.",[12,13664,13665],{},"That is a different mechanism with a simpler test. If the charity reimburses your actual motoring costs for volunteer journeys, and the payment does no more than cover them, it is not income and there is nothing to tax.",[24,13667,13669],{"id":13668},"where-the-approved-rates-come-in","Where the approved rates come in",[12,13671,13672],{},"Charities commonly reimburse at HMRC's approved mileage rates, because HMRC accepts payments up to those rates as covering a volunteer's costs. For journeys from 6 April 2026 that is 55p a mile for the first 10,000 miles in the tax year, then 25p (it was 45p until 5 April 2026). Paying at or below them keeps the arrangement clean.",[12,13674,13675],{},"The 10,000 miles count across every organisation you drive for. If you drive for a hospital lift scheme and a food bank, add the two together before working out which miles fall above the threshold.",[12,13677,13678,13679,13681],{},"If a volunteer is paid ",[19,13680,3681],{}," than the approved rates across the year, the excess is treated as a profit, and the volunteer may need to report it on a Self Assessment return and pay tax on it. Any passenger payments are left out of that profit test. Volunteer driving is not employment, so no National Insurance is due on such a profit.",[24,13683,13685],{"id":13684},"reimbursement-versus-a-claim","Reimbursement versus a claim",[71,13687,13688,13700],{},[74,13689,13690],{},[77,13691,13692,13694,13697],{},[80,13693],{},[80,13695,13696],{},"Volunteer",[80,13698,13699],{},"Employee",[87,13701,13702,13713,13724,13734,13745,13758],{},[77,13703,13704,13707,13710],{},[92,13705,13706],{},"Relationship",[92,13708,13709],{},"Reimbursed by the organisation",[92,13711,13712],{},"Employed",[77,13714,13715,13718,13721],{},[92,13716,13717],{},"Mechanism",[92,13719,13720],{},"Repayment of actual costs",[92,13722,13723],{},"Approved mileage payments",[77,13725,13726,13729,13732],{},[92,13727,13728],{},"Tax if paid at or below approved rates",[92,13730,13731],{},"Not taxable",[92,13733,13731],{},[77,13735,13736,13739,13742],{},[92,13737,13738],{},"Tax if paid above",[92,13740,13741],{},"Excess is a profit and may be taxable",[92,13743,13744],{},"Excess is taxable",[77,13746,13747,13750,13755],{},[92,13748,13749],{},"Tax relief if paid nothing",[92,13751,13752],{},[19,13753,13754],{},"Generally none",[92,13756,13757],{},"Mileage Allowance Relief available",[77,13759,13760,13762,13765],{},[92,13761,12205],{},[92,13763,13764],{},"Per-journey log",[92,13766,13764],{},[12,13768,13769],{},"The row that surprises people is the fifth: a volunteer paid nothing generally has no relief to\nclaim, unlike an employee.",[24,13771,13773],{"id":13772},"the-thing-that-trips-organisations-up","The thing that trips organisations up",[12,13775,13776],{},"Reimbursement needs to be for journeys actually made. A flat monthly payment to a volunteer driver, unconnected to any record of mileage, is not a reimbursement of costs. It is a payment, and it may be taxable.",[12,13778,13779],{},"The fix is unglamorous: a per-journey record showing the date, the route, the purpose and the distance. Exactly the same evidence a business claim needs, for exactly the same reason.",[24,13781,13783],{"id":13782},"if-you-are-the-volunteer","If you are the volunteer",[12,13785,13786],{},"Keep the record even if the charity currently pays nothing. Small organisations often do not realise volunteers are absorbing real money, and a year of logged journeys with a total attached is a far better conversation-starter than a feeling that you are out of pocket.",[12,13788,13789],{},"It also means that if a reimbursement policy does appear, you can claim from the date it starts rather than from the date you began writing things down.",[24,13791,13793],{"id":13792},"insurance-briefly","Insurance, briefly",[12,13795,13796],{},"Check that your policy covers voluntary work. Some insurers treat it as social, domestic and pleasure; others want it declaring, particularly if you are carrying members of the public. Most do not charge for it, but almost all want to be asked.",[24,13798,210],{"id":209},[162,13800,13801,13806,13811,13816,13823,13830],{},[35,13802,13803],{},[216,13804,1902],{"href":1900,"rel":13805},[220],[35,13807,13808],{},[216,13809,2922],{"href":2920,"rel":13810},[220],[35,13812,13813],{},[216,13814,408],{"href":406,"rel":13815},[220],[35,13817,13818],{},[216,13819,13822],{"href":13820,"rel":13821},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fcheck-if-you-need-to-pay-tax-on-mileage-payments-as-a-volunteer-driver",[220],"Check if you need to pay tax on mileage payments as a volunteer driver (HMRC)",[35,13824,13825],{},[216,13826,13829],{"href":13827,"rel":13828},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim71153",[220],"EIM71153: volunteer drivers, mileage payments (HMRC manual)",[35,13831,13832],{},[216,13833,5046],{"href":714,"rel":13834},[220],[718,13836],{},[12,13838,13839],{},[723,13840,13841],{},"General information, not tax advice. Charities should check their own reimbursement policy against current guidance.",{"title":248,"searchDepth":249,"depth":249,"links":13843},[13844,13845,13846,13847,13848,13849,13850],{"id":13654,"depth":249,"text":13655},{"id":13668,"depth":249,"text":13669},{"id":13684,"depth":249,"text":13685},{"id":13772,"depth":249,"text":13773},{"id":13782,"depth":249,"text":13783},{"id":13792,"depth":249,"text":13793},{"id":209,"depth":249,"text":210},"2025-11-20","Volunteer drivers are not employees, the rates are not quite the same conversation, and a lot of people are out of pocket unnecessarily.","\u002Fblog\u002Fmileage-for-volunteers-and-charity.jpg","A community charity event with stalls on a green","Photo by dorsetbays","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F82714141@N00\u002F52883525309",{},"\u002Fblog\u002Fmileage-for-volunteers-and-charity",[1922],{"title":13646,"description":13852},"blog\u002Fmileage-for-volunteers-and-charity",[464,13863,13864],"volunteering","charity","tl5xdrL0uelV6MpEn_asay_ne9n6BQzv0mOHA43o3Zk",{"id":13867,"title":13868,"author":7,"body":13869,"category":258,"date":14238,"description":14239,"draft":261,"extension":262,"image":14240,"imageAlt":14241,"imageCredit":14242,"imageCreditUrl":14243,"imageIsScreenshot":261,"imageLicence":14244,"imageLicenceUrl":14245,"meta":14246,"navigation":267,"path":14247,"ratesFor":1519,"readTime":270,"reviewed":2671,"reviewedAgainst":14248,"seo":14249,"seoTitle":14250,"stem":14251,"tags":14252,"updated":2671,"__hash__":14254},"blog\u002Fblog\u002Fcontractors-and-business-travel.md","Contracting: the travel rules that cost the most to get wrong",{"type":9,"value":13870,"toc":14228},[13871,13874,13878,13881,13890,13893,13897,13900,13906,13925,13928,13931,13935,13938,14022,14026,14086,14090,14093,14106,14109,14111,14114,14118,14121,14127,14130,14132,14221,14223],[12,13872,13873],{},"Contracting produces exactly the pattern the temporary workplace rules were written for, and exactly the ambiguity that makes them expensive.",[24,13875,13877],{"id":13876},"the-basic-position","The basic position",[12,13879,13880],{},"Which rules apply depends first on how you are engaged. If you work through your own limited company, you are its employee, and the employee rules below decide whether the company can pay your travel tax free. If you work through an umbrella company or an agency, the employee rules apply too, with an extra restriction covered further down. If you are self-employed and contract directly, a different test applies, also covered below.",[12,13882,13883,13884,13886,13887,13889],{},"Under the employee rules, travel to a ",[19,13885,2703],{}," is business travel. Travel to a ",[19,13888,4154],{}," is commuting and is not. Where the travel is business travel, the employer (your own company, if you have one) can pay you for it tax free up to the approved amount (for a car or van in 2026-27, 55p a mile for the first 10,000 business miles, then 25p), and if it pays less you can claim tax relief on the shortfall against your own Income Tax.",[12,13891,13892],{},"For a contractor working through their own company, outside IR35, and moving between client sites, most engagements start out looking temporary, which is why the travel is often tax free, and why it is worth understanding when that stops being true.",[24,13894,13896],{"id":13895},"the-24-month-rule-applied-to-a-contract","The 24-month rule, applied to a contract",[12,13898,13899],{},"A workplace ceases to be temporary once your work there runs, or can reasonably be expected to run, for more than 24 months, where attendance is for a significant part of your working time (HMRC treats 40% or more as significant).",[12,13901,13902,13903,22],{},"The word that matters is ",[723,13904,13905],{},"expected",[162,13907,13908,13911,13918],{},[35,13909,13910],{},"A twelve-month contract, expected to be twelve months: temporary. Travel claimable.",[35,13912,13913,13914,13917],{},"A three-year contract, known on day one: ",[19,13915,13916],{},"permanent from day one",". No claimable travel at all, not even for the first 24 months.",[35,13919,13920,13921,13924],{},"A twelve-month contract extended twice, where at month 20 it becomes clear it will run past two years: travel stops being claimable ",[19,13922,13923],{},"from the moment the expectation changed",", not at month 24.",[12,13926,13927],{},"That third case is the one that catches people, because nothing visible happens on the day the position changes.",[12,13929,13930],{},"A second rule matters for anyone taken on for a single project: a site is also permanent if you are expected to work there for all or almost all of the time you are likely to hold that job. For someone employed by their own company on an ongoing basis this rarely bites; for a fixed-term employee hired for one site, it usually does.",[24,13932,13934],{"id":13933},"how-the-engagement-shape-changes-the-answer","How the engagement shape changes the answer",[12,13936,13937],{},"These rows assume your own company, outside IR35, attending the client site for 40% or more of your working time unless stated.",[71,13939,13940,13954],{},[74,13941,13942],{},[77,13943,13944,13947,13950,13952],{},[80,13945,13946],{},"Engagement",[80,13948,13949],{},"Expected length",[80,13951,6802],{},[80,13953,6805],{},[87,13955,13956,13968,13980,13994,14010],{},[77,13957,13958,13961,13964,13966],{},[92,13959,13960],{},"6-month contract",[92,13962,13963],{},"6 months",[92,13965,3124],{},[92,13967,6817],{},[77,13969,13970,13973,13976,13978],{},[92,13971,13972],{},"12-month, extended to 18",[92,13974,13975],{},"18 months",[92,13977,3124],{},[92,13979,6817],{},[77,13981,13982,13985,13988,13991],{},[92,13983,13984],{},"12-month, extended to 30 at month 20",[92,13986,13987],{},"Over 24",[92,13989,13990],{},"Until month 20",[92,13992,13993],{},"Up to the extension only",[77,13995,13996,13999,14002,14006],{},[92,13997,13998],{},"36-month contract from the outset",[92,14000,14001],{},"36 months",[92,14003,14004],{},[19,14005,3164],{},[92,14007,14008],{},[19,14009,1826],{},[77,14011,14012,14015,14018,14020],{},[92,14013,14014],{},"30 months, one day a fortnight",[92,14016,14017],{},"Over 24, low attendance",[92,14019,3124],{},[92,14021,6817],{},[24,14023,14025],{"id":14024},"which-route-the-claim-takes","Which route the claim takes",[71,14027,14028,14040],{},[74,14029,14030],{},[77,14031,14032,14035,14037],{},[80,14033,14034],{},"Structure",[80,14036,13717],{},[80,14038,14039],{},"Typical restriction",[87,14041,14042,14053,14064,14075],{},[77,14043,14044,14047,14050],{},[92,14045,14046],{},"Own limited company, IR35 does not apply to the contract",[92,14048,14049],{},"Company reimburses at approved rates, tax free",[92,14051,14052],{},"The 24-month and fixed-term rules above",[77,14054,14055,14058,14061],{},[92,14056,14057],{},"Own limited company, IR35 applies to the contract",[92,14059,14060],{},"Each engagement treated as a separate job",[92,14062,14063],{},"Home to that client is normally commuting (section 339A)",[77,14065,14066,14069,14072],{},[92,14067,14068],{},"Umbrella or agency",[92,14070,14071],{},"Each engagement treated as a separate job, where you work under supervision, direction or control",[92,14073,14074],{},"Home to the client is normally commuting",[77,14076,14077,14080,14083],{},[92,14078,14079],{},"Self-employed, direct",[92,14081,14082],{},"Deduct from profits: flat rate or actual costs",[92,14084,14085],{},"Wholly and exclusively test; depends where the business is based",[24,14087,14089],{"id":14088},"umbrella-limited-company-or-agency-payroll","Umbrella, limited company, or agency payroll",[12,14091,14092],{},"Since April 2016, section 339A of ITEPA 2003 treats each engagement as a separate employment for travel purposes where you work through an intermediary. The client's site is then usually a permanent workplace for that engagement, so home to client is commuting. How that lands:",[162,14094,14095,14101],{},[35,14096,14097,14100],{},[19,14098,14099],{},"Own limited company",": the restriction applies to a contract where IR35 (the off-payroll working rules) applies. On a contract outside IR35, the ordinary employee rules above apply. Whether IR35 applies turns on whether you would be an employee of the client if you were engaged directly, judged on the contract and on how the work is actually done. For a medium or large client outside the public sector, and any public sector client, the client makes that decision; for a small private client, your company does. It is decided contract by contract, and it is the point in this post most likely to need a professional view.",[35,14102,14103,14105],{},[19,14104,14068],{},": the restriction applies unless it can be shown that nobody supervises, directs or controls how you do the work. HMRC's view is that many umbrella workers are in that position, so home-to-client travel is usually not relieved.",[12,14107,14108],{},"The underlying travel rules do not change. What changes is whether there is a route to claim through.",[24,14110,5544],{"id":5543},[12,14112,14113],{},"There is no 24-month rule for the self-employed. A journey is deductible from your profits if it is made wholly and exclusively for the business. Where your business is genuinely run from home and you move between client sites for temporary periods, travel from home to those sites is generally allowable. Where you travel regularly to the same place, so that it is in effect your place of business, the journey from home is treated like a commute. Keeping records or tools at home does not by itself make home the base. Which side of that line you are on is a question of fact.",[24,14115,14117],{"id":14116},"the-record-is-the-defence","The record is the defence",[12,14119,14120],{},"Contractor travel claims tend to attract questions, because the sums are larger and the temporary-workplace question is genuinely arguable. A contemporaneous journey log, recorded as you drive rather than reconstructed at year end, is the difference between a position and an assertion.",[12,14122,14123,14124,14126],{},"Record every journey, tag the client site as ",[19,14125,6234],{}," while it is genuinely temporary, and if a contract extends past the point where you expect to be there more than two years, change the tag from that date. The history stays, the claim adjusts, and the record shows exactly when your expectation changed and why.",[12,14128,14129],{},"That last part is worth more than it sounds. \"I stopped claiming in month 20 because the second extension was signed\" is a defensible story with a date attached.",[24,14131,210],{"id":209},[162,14133,14134,14139,14144,14149,14154,14161,14166,14173,14180,14187,14194,14201,14206,14211,14216],{},[35,14135,14136],{},[216,14137,2901],{"href":2899,"rel":14138},[220],[35,14140,14141],{},[216,14142,4532],{"href":4530,"rel":14143},[220],[35,14145,14146],{},[216,14147,4539],{"href":4537,"rel":14148},[220],[35,14150,14151],{},[216,14152,4579],{"href":4577,"rel":14153},[220],[35,14155,14156],{},[216,14157,14160],{"href":14158,"rel":14159},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F339A",[220],"Income Tax (Earnings and Pensions) Act 2003, section 339A: intermediaries and supervision, direction or control (legislation.gov.uk)",[35,14162,14163],{},[216,14164,4546],{"href":4544,"rel":14165},[220],[35,14167,14168],{},[216,14169,14172],{"href":14170,"rel":14171},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fpublications\u002Femployment-intermediaries-travel-expense-guidance\u002Ftravel-and-subsistence-expenses-for-workers-engaged-through-employment-intermediaries-from-6-april-2016",[220],"Travel and subsistence expenses for workers engaged through employment intermediaries from 6 April 2016 (HMRC)",[35,14174,14175],{},[216,14176,14179],{"href":14177,"rel":14178},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-status-manual\u002Fesm5600",[220],"Employment Status Manual ESM5600: workers using their own personal service company (HMRC)",[35,14181,14182],{},[216,14183,14186],{"href":14184,"rel":14185},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Funderstanding-off-payroll-working-ir35",[220],"Understanding off-payroll working (IR35) (HMRC)",[35,14188,14189],{},[216,14190,14193],{"href":14191,"rel":14192},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Fbusiness-income-manual\u002Fbim37605",[220],"Business Income Manual BIM37605: travel from home to work (HMRC)",[35,14195,14196],{},[216,14197,14200],{"href":14198,"rel":14199},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Fbusiness-income-manual\u002Fbim37620",[220],"Business Income Manual BIM37620: travel to and between sites (HMRC)",[35,14202,14203],{},[216,14204,4076],{"href":2927,"rel":14205},[220],[35,14207,14208],{},[216,14209,408],{"href":406,"rel":14210},[220],[35,14212,14213],{},[216,14214,4090],{"href":4088,"rel":14215},[220],[35,14217,14218],{},[216,14219,4097],{"href":4095,"rel":14220},[220],[718,14222],{},[12,14224,14225],{},[723,14226,14227],{},"General information, not tax advice. Contractor travel is fact-sensitive and the umbrella position in particular has changed over time: take advice on your own arrangement.",{"title":248,"searchDepth":249,"depth":249,"links":14229},[14230,14231,14232,14233,14234,14235,14236,14237],{"id":13876,"depth":249,"text":13877},{"id":13895,"depth":249,"text":13896},{"id":13933,"depth":249,"text":13934},{"id":14024,"depth":249,"text":14025},{"id":14088,"depth":249,"text":14089},{"id":5543,"depth":249,"text":5544},{"id":14116,"depth":249,"text":14117},{"id":209,"depth":249,"text":210},"2025-11-13","Site-based work, the 24-month clock, and why the first day of a contract can decide whether any of the travel is claimable.","\u002Fblog\u002Fcontractors-and-business-travel.jpg","A modern glass office building","Photo by Kiran891, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=134351811","CC BY-SA 4.0","https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-sa\u002F4.0\u002F",{},"\u002Fblog\u002Fcontractors-and-business-travel",[1922,4125,4127],{"title":13868,"description":14239},"Contractors: the travel rules that cost the most","blog\u002Fcontractors-and-business-travel",[14253,2703,464],"contractors","Zyfbcr3MhHUhp5mh31iiYYhpNMhv0Vd4Zc08vNo2ZgQ",{"id":14256,"title":14257,"author":7,"body":14258,"category":258,"date":14456,"description":14457,"draft":261,"extension":262,"image":14458,"imageAlt":14459,"imageCredit":14460,"imageCreditUrl":14461,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":14462,"navigation":267,"path":14463,"ratesFor":265,"readTime":1240,"reviewed":2671,"reviewedAgainst":14464,"seo":14465,"seoTitle":265,"stem":14466,"tags":14467,"updated":2671,"__hash__":14469},"blog\u002Fblog\u002Fpool-cars-the-rules.md","Pool cars: the rules that make one work",{"type":9,"value":14259,"toc":14448},[14260,14263,14265,14268,14293,14296,14300,14306,14312,14316,14377,14380,14384,14391,14394,14397,14401,14415,14418,14420,14441,14443],[12,14261,14262],{},"A pool car is a company vehicle available to several employees for business use, with no taxable benefit on anyone. It is a genuinely useful arrangement, and it often fails because the conditions are stricter than people assume.",[24,14264,7202],{"id":7201},[12,14266,14267],{},"To be a pool car, all of the following must hold for the tax year (section 167 ITEPA 2003):",[162,14269,14270,14276,14281,14288],{},[35,14271,14272,14273],{},"It is ",[19,14274,14275],{},"available to, and actually used by, more than one employee",[35,14277,14272,14278],{},[19,14279,14280],{},"not ordinarily used by one employee to the exclusion of others",[35,14282,14283,14284,14287],{},"Any ",[19,14285,14286],{},"private use is merely incidental"," to business use",[35,14289,14272,14290],{},[19,14291,14292],{},"not normally kept overnight at or near an employee's home",[12,14294,14295],{},"Miss one and it stops being a pool car, and a benefit-in-kind charge lands on whoever it was available to, which is usually a considerably worse outcome than the arrangement was trying to avoid.",[24,14297,14299],{"id":14298},"the-two-that-most-often-cause-problems","The two that most often cause problems",[12,14301,14302,14305],{},[19,14303,14304],{},"\"Merely incidental\" private use."," This is a high bar and it is not the same as \"a bit of private use\". The classic example that qualifies is taking the car home the night before an early start to a distant meeting. The private journey exists only because of the business one. Popping to the shops in it does not qualify, however small the detour.",[12,14307,14308,14311],{},[19,14309,14310],{},"The overnight test."," A car parked at an employee's house most nights is not a pool car, whatever the policy document says. HMRC looks at what actually happened, and a pattern is easy to see.",[24,14313,14315],{"id":14314},"the-conditions-and-what-fails-them","The conditions, and what fails them",[71,14317,14318,14331],{},[74,14319,14320],{},[77,14321,14322,14325,14328],{},[80,14323,14324],{},"Condition",[80,14326,14327],{},"Passes",[80,14329,14330],{},"Fails",[87,14332,14333,14344,14355,14366],{},[77,14334,14335,14338,14341],{},[92,14336,14337],{},"Used by more than one employee",[92,14339,14340],{},"Five staff share it",[92,14342,14343],{},"One person always takes it",[77,14345,14346,14349,14352],{},[92,14347,14348],{},"Not ordinarily used by one to the exclusion of others",[92,14350,14351],{},"Booked out by whoever needs it",[92,14353,14354],{},"Effectively assigned to the sales manager",[77,14356,14357,14360,14363],{},[92,14358,14359],{},"Private use merely incidental",[92,14361,14362],{},"Home the night before a 6am departure",[92,14364,14365],{},"Weekly supermarket run",[77,14367,14368,14371,14374],{},[92,14369,14370],{},"Not normally kept overnight at a home",[92,14372,14373],{},"Parked at the depot",[92,14375,14376],{},"On a drive four nights a week",[12,14378,14379],{},"Miss any one and the benefit-in-kind charge lands on whoever the car was available to, which is\nusually far worse than the arrangement was avoiding.",[24,14381,14383],{"id":14382},"proving-it","Proving it",[12,14385,14386,14387,14390],{},"It falls to the employer to show the conditions were met, and the clearest evidence is a ",[19,14388,14389],{},"log per journey",": date, driver, from, to, purpose and distance.",[12,14392,14393],{},"\"It is a pool car\" is a claim. A log showing six different drivers, all journeys business, and the car at the premises overnight is proof.",[12,14395,14396],{},"This is precisely the sort of record nobody keeps until they need it, and it cannot be reconstructed afterwards, which is why pool car arrangements without one can struggle at the first question.",[24,14398,14400],{"id":14399},"practical-setup","Practical setup",[162,14402,14403,14406,14409,14412],{},[35,14404,14405],{},"Keep the car at business premises overnight, and record where it was kept",[35,14407,14408],{},"Log every journey with the driver named",[35,14410,14411],{},"Have a written policy prohibiting private use, and be able to show it was followed rather than just written",[35,14413,14414],{},"Review the log periodically for the pattern of one person using it exclusively, which creeps in without anyone deciding it should",[12,14416,14417],{},"Milometry keeps each vehicle separate with its own journey history, so a pool vehicle's log is a complete record of who went where. The evidence the arrangement stands or falls on.",[24,14419,210],{"id":209},[162,14421,14422,14429,14436],{},[35,14423,14424],{},[216,14425,14428],{"href":14426,"rel":14427},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fukpga\u002F2003\u002F1\u002Fsection\u002F167",[220],"Income Tax (Earnings and Pensions) Act 2003, section 167: pooled cars (legislation.gov.uk)",[35,14430,14431],{},[216,14432,14435],{"href":14433,"rel":14434},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim23455",[220],"EIM23455: pooled cars and vans, meaning of private use merely incidental (HMRC)",[35,14437,14438],{},[216,14439,12339],{"href":12337,"rel":14440},[220],[718,14442],{},[12,14444,14445],{},[723,14446,14447],{},"General information, not tax advice. Pool car status is tested on the facts: if you are relying on it, get the arrangement reviewed.",{"title":248,"searchDepth":249,"depth":249,"links":14449},[14450,14451,14452,14453,14454,14455],{"id":7201,"depth":249,"text":7202},{"id":14298,"depth":249,"text":14299},{"id":14314,"depth":249,"text":14315},{"id":14382,"depth":249,"text":14383},{"id":14399,"depth":249,"text":14400},{"id":209,"depth":249,"text":210},"2025-11-06","A genuine pool car carries no benefit-in-kind charge. Many cars businesses call pool cars do not meet the conditions.","\u002Fblog\u002Fpool-cars-the-rules.jpg","A white company van parked beside a grass verge","Photo by JLaw45","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F27665395@N05\u002F4304889951",{},"\u002Fblog\u002Fpool-cars-the-rules",[12369],{"title":14257,"description":14457},"blog\u002Fpool-cars-the-rules",[14468,13375,464],"pool cars","i3vQNuODQQwp6nR2xZYXS7kCFNE7y-Xe-nBpETPseyQ",{"id":14471,"title":14472,"author":7,"body":14473,"category":1233,"date":14694,"description":14695,"draft":261,"extension":262,"image":6479,"imageAlt":14696,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":14697,"navigation":267,"path":14698,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":14699,"seo":14700,"seoTitle":265,"stem":14701,"tags":14702,"updated":265,"__hash__":14703},"blog\u002Fblog\u002Fgetting-a-year-of-history-in.md","Getting a year of driving into Milometry after the fact",{"type":9,"value":14474,"toc":14686},[14475,14478,14482,14487,14490,14493,14506,14510,14513,14517,14520,14544,14551,14555,14652,14655,14659,14662,14664],[12,14476,14477],{},"Almost nobody starts recording on 6 April. Most people start when something prompts them. A tax bill, an accountant's email, a realisation that a year of driving went unrecorded. The half-year behind you is still worth recovering.",[24,14479,14481],{"id":14480},"if-you-have-a-csv-from-another-app","If you have a CSV from another app",[12,14483,14484,14485,22],{},"The quickest route. Export from the old app, then ",[19,14486,6403],{},[12,14488,14489],{},"Milometry reads most formats because you map the columns yourself: which one is the date, which is the distance, which are the start and end places. Only date and distance are required. Duplicates of trips you already have are skipped, so importing twice does not double your mileage.",[12,14491,14492],{},"Check two things afterwards:",[162,14494,14495,14500],{},[35,14496,14497,14499],{},[19,14498,6209],{}," If the old app exported kilometres and you told Milometry miles, everything is 60% too small and the claim with it.",[35,14501,14502,14505],{},[19,14503,14504],{},"Classification."," Some exports carry business\u002Fpersonal, some do not. If not, everything lands unclassified and you sort it in the Classify deck.",[24,14507,14509],{"id":14508},"if-you-have-a-spreadsheet","If you have a spreadsheet",[12,14511,14512],{},"Same route. Save it as CSV, map the columns. A spreadsheet with dates, distances and a note of where you went imports as well as any app export.",[24,14514,14516],{"id":14515},"if-you-have-nothing-but-a-diary-and-a-bank-statement","If you have nothing but a diary and a bank statement",[12,14518,14519],{},"Harder, and worth being honest about: what you can reconstruct is not as strong as a contemporaneous record. But it is far better than nothing, and there are more anchors than people realise.",[162,14521,14522,14527,14533,14538],{},[35,14523,14524,14526],{},[19,14525,10460],{}," gives dates and destinations for meetings",[35,14528,14529,14532],{},[19,14530,14531],{},"Invoices"," tell you which client you visited and when",[35,14534,14535,14537],{},[19,14536,10476],{}," put you at a place on a date, and the odometer readings between them tell you how far the car actually went",[35,14539,14540,14543],{},[19,14541,14542],{},"Odometer readings"," at MOT are recorded and give you a total for the year",[12,14545,14546,14547,14550],{},"Add the journeys you can evidence by hand, ",[19,14548,14549],{},"Trips → +",", and leave out the ones you genuinely cannot. A shorter honest log beats a longer invented one, and a reconstructed claim that agrees with your invoices and fuel receipts is defensible in a way that a round number is not.",[24,14552,14554],{"id":14553},"what-each-source-can-give-you","What each source can give you",[71,14556,14557,14570],{},[74,14558,14559],{},[77,14560,14561,14564,14567],{},[80,14562,14563],{},"Source",[80,14565,14566],{},"Gives you",[80,14568,14569],{},"Strength",[87,14571,14572,14586,14597,14608,14617,14627,14638],{},[77,14573,14574,14577,14580],{},[92,14575,14576],{},"CSV from another app",[92,14578,14579],{},"Dates, distances, often places",[92,14581,14582,14585],{},[19,14583,14584],{},"Strongest",", contemporaneous",[77,14587,14588,14591,14594],{},[92,14589,14590],{},"Spreadsheet you kept",[92,14592,14593],{},"Whatever you recorded",[92,14595,14596],{},"Strong if kept as you went",[77,14598,14599,14602,14605],{},[92,14600,14601],{},"Calendar",[92,14603,14604],{},"Dates and destinations of meetings",[92,14606,14607],{},"Good corroboration",[77,14609,14610,14612,14615],{},[92,14611,14531],{},[92,14613,14614],{},"Which client, which week",[92,14616,14607],{},[77,14618,14619,14621,14624],{},[92,14620,10476],{},[92,14622,14623],{},"Where you were, when",[92,14625,14626],{},"Places you at a location on a date",[77,14628,14629,14632,14635],{},[92,14630,14631],{},"Odometer at MOT",[92,14633,14634],{},"Total miles for the year",[92,14636,14637],{},"Bounds the whole reconstruction",[77,14639,14640,14643,14646],{},[92,14641,14642],{},"Memory alone",[92,14644,14645],{},"Very little",[92,14647,14648,14651],{},[19,14649,14650],{},"Weakest",", avoid relying on it",[12,14653,14654],{},"A reconstruction that agrees with three of these is defensible. One built only from the last row is\nnot, and is better left out.",[24,14656,14658],{"id":14657},"then-close-the-gap-for-good","Then close the gap for good",[12,14660,14661],{},"Once the history is in, turn on departure detection so the recording stops depending on you remembering. The reason to do this today rather than in April is that this is the exact situation you are trying not to repeat.",[24,14663,210],{"id":209},[162,14665,14666,14671,14676,14681],{},[35,14667,14668],{},[216,14669,4090],{"href":4088,"rel":14670},[220],[35,14672,14673],{},[216,14674,4097],{"href":4095,"rel":14675},[220],[35,14677,14678],{},[216,14679,408],{"href":406,"rel":14680},[220],[35,14682,14683],{},[216,14684,1902],{"href":1900,"rel":14685},[220],{"title":248,"searchDepth":249,"depth":249,"links":14687},[14688,14689,14690,14691,14692,14693],{"id":14480,"depth":249,"text":14481},{"id":14508,"depth":249,"text":14509},{"id":14515,"depth":249,"text":14516},{"id":14553,"depth":249,"text":14554},{"id":14657,"depth":249,"text":14658},{"id":209,"depth":249,"text":210},"2025-10-30","You started in October and the tax year began in April. Here is how to make the first half of the year count, from a CSV, a spreadsheet or a diary.","Import and export options in Milometry",{},"\u002Fblog\u002Fgetting-a-year-of-history-in",[],{"title":14472,"description":14695},"blog\u002Fgetting-a-year-of-history-in",[1246,6487,463],"o0Q01a0gdOah7e63eOE2VpQReuxqm9obx6QzyUiK-F0",{"id":14705,"title":14706,"author":7,"body":14707,"category":1513,"date":14848,"description":14849,"draft":261,"extension":262,"image":14850,"imageAlt":14851,"imageCredit":14852,"imageCreditUrl":14853,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":14854,"navigation":267,"path":14855,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":14856,"seo":14857,"seoTitle":265,"stem":14858,"tags":14859,"updated":2671,"__hash__":14860},"blog\u002Fblog\u002Fdesignated-driver-economics.md","The economics of always being the one who drives",{"type":9,"value":14708,"toc":14840},[14709,14712,14715,14719,14722,14737,14743,14746,14748,14751,14801,14804,14808,14811,14815,14818,14821,14823,14826,14828],[12,14710,14711],{},"Every friendship group has one. The person with the estate car, or the one who does not drink, or the one who simply offered once and has been offering ever since.",[12,14713,14714],{},"It is a nice thing to be. It is also, quietly, an expensive one.",[24,14716,14718],{"id":14717},"the-number","The number",[12,14720,14721],{},"Say a 30-mile round trip out and back, twice a month, in a car doing a real 42 mpg with fuel at 145p.",[162,14723,14724,14730],{},[35,14725,14726,14727],{},"60 miles a month is about 6.5 litres, roughly ",[19,14728,14729],{},"£9.40",[35,14731,14732,14733,14736],{},"Over a year, about ",[19,14734,14735],{},"£113"," in fuel alone",[12,14738,14739,14740,22],{},"That is only the consumable. Add the share of tyres, servicing and depreciation those 720 miles used and the true figure is comfortably double. HMRC's approved rate, meant to cover the whole cost of running a car, is 55p a mile, which would put 720 miles at ",[19,14741,14742],{},"£396",[12,14744,14745],{},"Nobody is suggesting you invoice your friends at HMRC rates. But it is worth knowing that \"just petrol money\" is under a third of what the lift actually costs.",[24,14747,7072],{"id":7071},[12,14749,14750],{},"Two 30-mile round trips a month, in a 42 mpg car at 145p:",[71,14752,14753,14765],{},[74,14754,14755],{},[77,14756,14757,14759,14762],{},[80,14758],{},[80,14760,14761],{},"Fuel only",[80,14763,14764],{},"At HMRC's 55p (full running cost)",[87,14766,14767,14778,14787],{},[77,14768,14769,14772,14775],{},[92,14770,14771],{},"Per trip",[92,14773,14774],{},"£4.70",[92,14776,14777],{},"£16.50",[77,14779,14780,14783,14785],{},[92,14781,14782],{},"Per month",[92,14784,14729],{},[92,14786,6889],{},[77,14788,14789,14793,14797],{},[92,14790,14791],{},[19,14792,5898],{},[92,14794,14795],{},[19,14796,14735],{},[92,14798,14799],{},[19,14800,14742],{},[12,14802,14803],{},"Fuel is under a third of what the lift actually costs once tyres, servicing and depreciation are\ncounted. Nobody is suggesting you charge friends the full 55p, but \"just petrol money\" is not the\nsame as breaking even, and it is worth knowing which one you are doing.",[24,14805,14807],{"id":14806},"why-nobody-offers","Why nobody offers",[12,14809,14810],{},"Not meanness. It is that the cost is invisible. Passengers see a car that was going there anyway; the driver sees a fuel gauge that moves slightly faster than it used to. Neither has a number, so nothing gets said.",[24,14812,14814],{"id":14813},"making-it-easy-to-settle","Making it easy to settle",[12,14816,14817],{},"The fix is a figure rather than a conversation. Milometry records the journey, costs it from your car's actual measured economy rather than a guess, and splits it between whoever was in the car, either everyone including you, or the passengers covering the fuel.",[12,14819,14820],{},"Then send the journey as a PDF. It shows the route, the distance and the cost, and it is much easier to respond to than \"do you want to chuck me something for petrol?\".",[24,14822,13032],{"id":13031},[12,14824,14825],{},"Different rules entirely. If you carried colleagues on a genuine business journey, HMRC's passenger payment of 5p a mile per person exists, though for employees it only helps if the employer actually pays it.",[24,14827,210],{"id":209},[162,14829,14830,14835],{},[35,14831,14832],{},[216,14833,1902],{"href":1900,"rel":14834},[220],[35,14836,14837],{},[216,14838,6114],{"href":6112,"rel":14839},[220],{"title":248,"searchDepth":249,"depth":249,"links":14841},[14842,14843,14844,14845,14846,14847],{"id":14717,"depth":249,"text":14718},{"id":7071,"depth":249,"text":7072},{"id":14806,"depth":249,"text":14807},{"id":14813,"depth":249,"text":14814},{"id":13031,"depth":249,"text":13032},{"id":209,"depth":249,"text":210},"2025-10-23","If you are the designated driver every time, you are subsidising the evening. What that is actually worth, and how to raise it without being awkward.","\u002Fblog\u002Fdesignated-driver-economics.jpg","A dinner table laid with wine glasses and flowers, waiting for guests","Photo by gromgull","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F82775126@N00\u002F486360327",{},"\u002Fblog\u002Fdesignated-driver-economics",[],{"title":14706,"description":14849},"blog\u002Fdesignated-driver-economics",[9137,13071,1526],"7FPfYkMd26r_BiODQjkNLrbMJEvoWgU-NMFg0czEjow",{"id":14862,"title":14863,"author":7,"body":14864,"category":258,"date":15037,"description":15038,"draft":261,"extension":262,"image":15039,"imageAlt":15040,"imageCredit":15041,"imageCreditUrl":15042,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":15043,"navigation":267,"path":15044,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":15045,"seo":15046,"seoTitle":265,"stem":15047,"tags":15048,"updated":265,"__hash__":15050},"blog\u002Fblog\u002Fclean-air-zones-city-by-city.md","Clean air zones: which cities charge, and who pays",{"type":9,"value":14865,"toc":15029},[14866,14873,14877,14903,14906,14909,14913,14916,14961,14964,14968,14971,14974,14978,14981,14987,14993,14997,15000,15003,15005,15022,15024],[12,14867,14868,14869,14872],{},"There is no national clean air scheme. Each zone is set up by its local authority, and the crucial variable is which ",[19,14870,14871],{},"class"," it is, because that decides which vehicles pay.",[24,14874,14876],{"id":14875},"the-classes","The classes",[162,14878,14879,14885,14891,14897],{},[35,14880,14881,14884],{},[19,14882,14883],{},"Class A",": buses, coaches, taxis and private hire only",[35,14886,14887,14890],{},[19,14888,14889],{},"Class B",": adds heavy goods vehicles",[35,14892,14893,14896],{},[19,14894,14895],{},"Class C",": adds vans and minibuses",[35,14898,14899,14902],{},[19,14900,14901],{},"Class D",": adds cars",[12,14904,14905],{},"The jump from C to D is the one that matters to most drivers. In a class C zone, a compliant van pays nothing and a non-compliant one pays; a private car pays nothing at all regardless. In a class D zone, cars are in scope.",[12,14907,14908],{},"London's arrangements are separate again: the congestion charge and ULEZ are distinct schemes with their own boundaries, hours and rules, and being compliant for one says nothing about the other.",[24,14910,14912],{"id":14911},"what-non-compliance-costs-over-a-year","What non-compliance costs over a year",[12,14914,14915],{},"A van making three trips a week into a class C zone charging £9 a day:",[71,14917,14918,14931],{},[74,14919,14920],{},[77,14921,14922,14925,14928],{},[80,14923,14924],{},"Trips per week",[80,14926,14927],{},"Weeks",[80,14929,14930],{},"Annual charge",[87,14932,14933,14943,14952],{},[77,14934,14935,14937,14940],{},[92,14936,7100],{},[92,14938,14939],{},"46",[92,14941,14942],{},"£414",[77,14944,14945,14947,14949],{},[92,14946,8682],{},[92,14948,14939],{},[92,14950,14951],{},"£1,242",[77,14953,14954,14956,14958],{},[92,14955,8710],{},[92,14957,14939],{},[92,14959,14960],{},"£2,070",[12,14962,14963],{},"Against that, the cost of replacing the van with a compliant one, which is why emissions standards\nrather than mileage have driven fleet replacement in charging cities.",[24,14965,14967],{"id":14966},"compliance-not-age","Compliance, not age",[12,14969,14970],{},"The test is emissions standard, not the year on the plate. Broadly, diesels need to meet Euro 6 and petrols Euro 4 to avoid charges in most zones. A well-kept 2016 diesel may be compliant; a 2014 one probably is not.",[12,14972,14973],{},"Check the specific vehicle rather than assuming from its age. A registration lookup takes seconds and the answer is binary.",[24,14975,14977],{"id":14976},"what-it-means-for-a-business","What it means for a business",[12,14979,14980],{},"Two practical consequences.",[12,14982,14983,14986],{},[19,14984,14985],{},"Route and vehicle choice become a cost decision."," If you run more than one vehicle, the same job can cost £0 or £12.50 depending on which one you take. Over a year of city work that is a real number, and it is one people discover retrospectively on a statement.",[12,14988,14989,14992],{},[19,14990,14991],{},"The charges are claimable, but only per journey."," A clean air charge on a business journey is a legitimate expense, claimed separately from mileage. The identical charge incurred commuting to your permanent workplace is not.",[24,14994,14996],{"id":14995},"keep-them-attached-to-the-journey","Keep them attached to the journey",[12,14998,14999],{},"Charges are usually paid online, often days after the drive, sometimes in a batch covering several trips. By the time it appears on a statement it is a reference number with no context, and working out which of six charges were business is guesswork.",[12,15001,15002],{},"Milometry takes charges as a cost on the trip they belong to, with a photo of the confirmation, and carries them into the monthly statement beside the mileage. The claimable ones stay identifiable because they never became a list of anonymous payments.",[24,15004,210],{"id":209},[162,15006,15007,15012,15017],{},[35,15008,15009],{},[216,15010,5033],{"href":5031,"rel":15011},[220],[35,15013,15014],{},[216,15015,2922],{"href":2920,"rel":15016},[220],[35,15018,15019],{},[216,15020,5424],{"href":2545,"rel":15021},[220],[718,15023],{},[12,15025,15026],{},[723,15027,15028],{},"General information, not tax advice. Zone boundaries, classes and charges are set locally and change: check the operating authority.",{"title":248,"searchDepth":249,"depth":249,"links":15030},[15031,15032,15033,15034,15035,15036],{"id":14875,"depth":249,"text":14876},{"id":14911,"depth":249,"text":14912},{"id":14966,"depth":249,"text":14967},{"id":14976,"depth":249,"text":14977},{"id":14995,"depth":249,"text":14996},{"id":209,"depth":249,"text":210},"2025-10-16","Not every zone charges every vehicle. The class of the zone decides whether your car, van or taxi pays anything at all.","\u002Fblog\u002Fclean-air-zones-city-by-city.jpg","Traffic crossing Westminster Bridge by the London Eye","Photo by srboisvert","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F35034346289@N01\u002F41393070",{},"\u002Fblog\u002Fclean-air-zones-city-by-city",[],{"title":14863,"description":15038},"blog\u002Fclean-air-zones-city-by-city",[9986,5793,15049],"business driving","Uqpd2Ldce-M1poKlnCSwLOkbQnpj0ghf2MrqcZ2T8Wc",{"id":15052,"title":15053,"author":7,"body":15054,"category":258,"date":15383,"description":15384,"draft":261,"extension":262,"image":15385,"imageAlt":15386,"imageCredit":15387,"imageCreditUrl":15388,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":15389,"navigation":267,"path":15390,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":15391,"seo":15392,"seoTitle":15393,"stem":15394,"tags":15395,"updated":2671,"__hash__":15397},"blog\u002Fblog\u002Fmileage-for-tradespeople.md","Mileage for trades: eleven drops a day and no time to write anything down",{"type":9,"value":15055,"toc":15374},[15056,15062,15065,15069,15080,15083,15087,15186,15189,15193,15199,15205,15211,15217,15221,15295,15302,15306,15312,15316,15319,15322,15324,15367,15369],[9146,15057,15058],{},[12,15059,15060,9153],{},[19,15061,9152],{},[12,15063,15064],{},"A plumber doing six calls in a day covers more claimable mileage than an office worker does in a fortnight. They are also the least likely to have recorded any of it, for the obvious reason: nobody stops between jobs to write down a four-mile hop.",[24,15066,15068],{"id":15067},"what-that-costs","What that costs",[12,15070,15071,15072,15075,15076,15079],{},"Six local calls averaging five miles between them is 30 miles a day. Over 230 working days that is roughly ",[19,15073,15074],{},"6,900 business miles",", about ",[19,15077,15078],{},"£3,800"," at the approved rates. For a sole trader that is a deduction from taxable profit, not cash; for an employee it is the most an employer can pay tax free.",[12,15081,15082],{},"The miles between jobs are the ones that go missing. The long run to the merchant gets remembered; eleven short hops do not.",[24,15084,15086],{"id":15085},"what-a-working-day-adds-up-to","What a working day adds up to",[71,15088,15089,15107],{},[74,15090,15091],{},[77,15092,15093,15096,15099,15102,15105],{},[80,15094,15095],{},"Calls per day",[80,15097,15098],{},"Miles between",[80,15100,15101],{},"Daily",[80,15103,15104],{},"Annual (230 days)",[80,15106,3707],{},[87,15108,15109,15124,15138,15154,15170],{},[77,15110,15111,15113,15115,15118,15121],{},[92,15112,8696],{},[92,15114,8724],{},[92,15116,15117],{},"24",[92,15119,15120],{},"5,520",[92,15122,15123],{},"£3,036",[77,15125,15126,15128,15130,15132,15135],{},[92,15127,8724],{},[92,15129,8710],{},[92,15131,8956],{},[92,15133,15134],{},"6,900",[92,15136,15137],{},"£3,795",[77,15139,15140,15143,15145,15148,15151],{},[92,15141,15142],{},"8",[92,15144,8696],{},[92,15146,15147],{},"32",[92,15149,15150],{},"7,360",[92,15152,15153],{},"£4,048",[77,15155,15156,15159,15161,15164,15167],{},[92,15157,15158],{},"11",[92,15160,8696],{},[92,15162,15163],{},"44",[92,15165,15166],{},"10,120",[92,15168,15169],{},"£5,530",[77,15171,15172,15175,15177,15180,15183],{},[92,15173,15174],{},"14",[92,15176,8682],{},[92,15178,15179],{},"42",[92,15181,15182],{},"9,660",[92,15184,15185],{},"£5,313",[12,15187,15188],{},"Plus the merchant runs, which are business travel and rarely recorded.",[24,15190,15192],{"id":15191},"common-and-costly-mistakes","Common and costly mistakes",[12,15194,15195,15198],{},[19,15196,15197],{},"Recording the day, not the journeys."," \"Tuesday: 40 miles\" is an estimate. It cannot be checked against anything, and it is the kind of record that tends to draw questions.",[12,15200,15201,15204],{},[19,15202,15203],{},"Forgetting the merchant run."," A trip to the wholesaler mid-job is business travel. So is the trip to collect a part, and the one back.",[12,15206,15207,15210],{},[19,15208,15209],{},"Treating the first and last journeys as commuting by default."," If you have no permanent workplace and go from home directly to whichever site is next, the position is different from an employee driving to a fixed office. It is worth establishing which you are, because it changes the first and last journey of every working day, every day.",[12,15212,15213,15216],{},[19,15214,15215],{},"Not separating the van."," If you run a van and a car, they need to be separate records with separate economy. Mixed together, neither figure means anything.",[24,15218,15220],{"id":15219},"which-journeys-count-in-a-trade","Which journeys count in a trade",[71,15222,15223,15231],{},[74,15224,15225],{},[77,15226,15227,15229],{},[80,15228,3109],{},[80,15230,4253],{},[87,15232,15233,15242,15251,15260,15270,15279,15288],{},[77,15234,15235,15238],{},[92,15236,15237],{},"Home → first job of the day (no fixed base)",[92,15239,15240],{},[19,15241,4315],{},[77,15243,15244,15247],{},[92,15245,15246],{},"Home → depot or workshop you attend daily",[92,15248,15249,8347],{},[19,15250,3164],{},[77,15252,15253,15256],{},[92,15254,15255],{},"Job → job",[92,15257,15258],{},[19,15259,3124],{},[77,15261,15262,15265],{},[92,15263,15264],{},"Job → merchant for parts → job",[92,15266,15267,15269],{},[19,15268,3124],{},", both legs",[77,15271,15272,15275],{},[92,15273,15274],{},"Depot → job",[92,15276,15277],{},[19,15278,3124],{},[77,15280,15281,15284],{},[92,15282,15283],{},"Last job → home (no fixed base)",[92,15285,15286],{},[19,15287,4315],{},[77,15289,15290,15293],{},[92,15291,15292],{},"Detour to collect lunch",[92,15294,4392],{},[12,15296,15297,15298,15301],{},"Whether you have a permanent workplace decides the first and last journey of ",[19,15299,15300],{},"every working day",",\nwhich over a year is the largest single item on the list.",[24,15303,15305],{"id":15304},"the-rate-question-for-a-van","The rate question for a van",[12,15307,15308,15309,15311],{},"Vans use the same 55p and 25p rates as cars, which suits an economical small van and can undercook a big one working hard. If you are self-employed and the vehicle is thirsty, high-mileage and expensive to maintain, ",[19,15310,5553],{}," may come out higher, but the choice is close to permanent per vehicle, so it is worth doing the arithmetic before defaulting to the simple option. Employees do not have this choice.",[24,15313,15315],{"id":15314},"recording-without-stopping","Recording without stopping",[12,15317,15318],{},"This is the case for automatic recording rather than a notebook. Milometry notices you leaving where you parked, records the drive, and stops when you have been still for a few minutes, so eleven drops arrive as eleven journeys, each with its own distance and route.",[12,15320,15321],{},"At the end of the week the whole lot sorts in a minute with a few swipes, and tagging your regular merchants and repeat customers means most of it sorts itself.",[24,15323,210],{"id":209},[162,15325,15326,15331,15336,15341,15346,15352,15357,15362],{},[35,15327,15328],{},[216,15329,1902],{"href":1900,"rel":15330},[220],[35,15332,15333],{},[216,15334,5033],{"href":5031,"rel":15335},[220],[35,15337,15338],{},[216,15339,2929],{"href":2927,"rel":15340},[220],[35,15342,15343],{},[216,15344,716],{"href":714,"rel":15345},[220],[35,15347,15348],{},[216,15349,15351],{"href":433,"rel":15350},[220],"490 chapter 3: ordinary commuting and private travel (HMRC)",[35,15353,15354],{},[216,15355,2901],{"href":2899,"rel":15356},[220],[35,15358,15359],{},[216,15360,4090],{"href":4088,"rel":15361},[220],[35,15363,15364],{},[216,15365,4097],{"href":4095,"rel":15366},[220],[718,15368],{},[12,15370,15371],{},[723,15372,15373],{},"General information, not tax advice. Whether you have a permanent workplace is fact-specific and matters a lot here: take advice.",{"title":248,"searchDepth":249,"depth":249,"links":15375},[15376,15377,15378,15379,15380,15381,15382],{"id":15067,"depth":249,"text":15068},{"id":15085,"depth":249,"text":15086},{"id":15191,"depth":249,"text":15192},{"id":15219,"depth":249,"text":15220},{"id":15304,"depth":249,"text":15305},{"id":15314,"depth":249,"text":15315},{"id":209,"depth":249,"text":210},"2025-10-09","The people with the most business mileage are the least able to record it as it happens. That is a solvable problem.","\u002Fblog\u002Fmileage-for-tradespeople.jpg","Hand tools laid out on a workbench","Photo by The World is a Stage","https:\u002F\u002Fstocksnap.io\u002Fphoto\u002Fconstruction-tools-EJZBX7UMTV",{},"\u002Fblog\u002Fmileage-for-tradespeople",[1922,4125,4127],{"title":15053,"description":15384},"Mileage for trades: eleven drops a day","blog\u002Fmileage-for-tradespeople",[15396,7773,9581],"trades","4lOJJxaErtEXn8QEEs9MaZc81b2W71LwwfiAb26X36U",{"id":15399,"title":15400,"author":7,"body":15401,"category":258,"date":15581,"description":15582,"draft":261,"extension":262,"image":15583,"imageAlt":15584,"imageCredit":15585,"imageCreditUrl":15586,"imageIsScreenshot":261,"imageLicence":15587,"imageLicenceUrl":6701,"meta":15588,"navigation":267,"path":15589,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":15590,"seo":15592,"seoTitle":265,"stem":15593,"tags":15594,"updated":2671,"__hash__":15596},"blog\u002Fblog\u002Fmileage-and-vat.md","VAT and mileage: the part that is easy to miss",{"type":9,"value":15402,"toc":15573},[15403,15410,15414,15417,15426,15429,15433,15436,15482,15485,15489,15496,15499,15502,15506,15509,15512,15516,15522,15525,15527,15566,15568],[12,15404,15405,15406,15409],{},"A VAT-registered business paying employees a mileage allowance for business journeys in their own cars can usually reclaim the VAT on the ",[19,15407,15408],{},"fuel element"," of those payments, subject to the normal rules if the business also makes exempt supplies. It is easy to miss, because the mechanism is not obvious and the paperwork requirement is easy to fail.",[24,15411,15413],{"id":15412},"what-you-can-reclaim","What you can reclaim",[12,15415,15416],{},"Not the VAT on 55p. The approved rate (55p for the first 10,000 business miles from 6 April 2026, then 25p) covers the whole cost of running the car: insurance, servicing, depreciation. Most of that carries no reclaimable VAT.",[12,15418,15419,15420,15422,15423,15425],{},"What the business can reclaim is the VAT contained in the ",[19,15421,5447],{}," part of the mileage payment, and the allowance has to be based on miles actually driven. HMRC's ",[19,15424,3907],{}," are the usual way to work out the fuel part. VAT Notice 700\u002F64 also accepts rates set by recognised motoring organisations, such as the RAC and the AA.",[12,15427,15428],{},"So the calculation runs: business miles × the relevant advisory fuel rate = the fuel element; the VAT fraction of that is what you reclaim.",[24,15430,15432],{"id":15431},"the-calculation-worked","The calculation, worked",[12,15434,15435],{},"10,000 business miles, employees reimbursed at the approved 55p, with an advisory fuel rate of 14p\na mile (illustrative: the rate for a petrol car of 1,400cc or less from 1 September 2026; check the\ncurrent table):",[71,15437,15438,15446],{},[74,15439,15440],{},[77,15441,15442,15444],{},[80,15443,82],{},[80,15445,5347],{},[87,15447,15448,15456,15464,15474],{},[77,15449,15450,15453],{},[92,15451,15452],{},"Mileage paid to employees",[92,15454,15455],{},"10,000 × 55p = £5,500",[77,15457,15458,15461],{},[92,15459,15460],{},"Fuel element (advisory rate)",[92,15462,15463],{},"10,000 × 14p = £1,400",[77,15465,15466,15469],{},[92,15467,15468],{},"VAT fraction of the fuel element (1\u002F6 at 20%)",[92,15470,15471],{},[19,15472,15473],{},"£233.33",[77,15475,15476,15479],{},[92,15477,15478],{},"Fuel receipts you must hold",[92,15480,15481],{},"At least £1,400 worth",[12,15483,15484],{},"The last row is the condition that is easiest to fail: the reclaim is only supportable if the\npurchases can be evidenced. The £233.33 is VAT the business recovers; it is not extra money for the\nemployee, whose mileage payment is unchanged.",[24,15486,15488],{"id":15487},"the-condition-that-catches-people","The condition that catches people",[12,15490,15491,15492,15495],{},"The business must hold ",[19,15493,15494],{},"VAT receipts for fuel"," to support the claim, and a record for each employee of the miles travelled, whether journeys were business or private, the car's engine size, the mileage rate paid and the VAT claimed.",[12,15497,15498],{},"That is where claims often fall down. The employee bought the fuel, kept no receipt, and the business has a mileage claim it cannot support with purchase evidence. The receipts need to cover the fuel element being reclaimed on. HMRC accepts they will not match the claim exactly in any one period and may straddle periods, but a receipt dated after the period a claim covers cannot support it.",[12,15500,15501],{},"That is why HMRC's own guidance suggests employers may want staff to keep all fuel receipts, even though they are paid mileage rather than fuel. It feels redundant to them and it is the difference between a supportable reclaim and not.",[24,15503,15505],{"id":15504},"the-rates-move-quarterly","The rates move quarterly",[12,15507,15508],{},"Advisory Fuel Rates are reviewed every three months, on 1 March, 1 June, 1 September and 1 December. HMRC lets the previous rates be used for up to a month after a change; beyond that, an old figure gives the wrong fuel element.",[12,15510,15511],{},"Whatever produces the claim needs the rate in force when the miles were driven.",[24,15513,15515],{"id":15514},"scale-charges-briefly","Scale charges, briefly",[12,15517,15518,15519,15521],{},"If the business pays for ",[19,15520,13255],{}," fuel in a car as well, there is a separate mechanism, the road fuel scale charge, which lets the business reclaim input tax on all the fuel and account for a flat fuel scale charge, set by the car's CO2 band, to cover private use. The alternatives are to use detailed mileage records and reclaim only the business share, or to reclaim no VAT on road fuel at all. Which comes out better depends on the ratio of business to private mileage: at very low mileage the scale charge can exceed the VAT reclaimed.",[12,15523,15524],{},"Either way, the number you need first is the split between business and private miles, which is a record-keeping question long before it is a VAT one.",[24,15526,210],{"id":209},[162,15528,15529,15536,15541,15546,15551,15556,15561],{},[35,15530,15531],{},[216,15532,15535],{"href":15533,"rel":15534},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fvat-on-motoring-expenses-notice-70064",[220],"VAT on motoring expenses (VAT Notice 700\u002F64) (HMRC)",[35,15537,15538],{},[216,15539,8007],{"href":4081,"rel":15540},[220],[35,15542,15543],{},[216,15544,716],{"href":714,"rel":15545},[220],[35,15547,15548],{},[216,15549,1902],{"href":1900,"rel":15550},[220],[35,15552,15553],{},[216,15554,2922],{"href":2920,"rel":15555},[220],[35,15557,15558],{},[216,15559,4090],{"href":4088,"rel":15560},[220],[35,15562,15563],{},[216,15564,4097],{"href":4095,"rel":15565},[220],[718,15567],{},[12,15569,15570],{},[723,15571,15572],{},"General information, not tax or VAT advice. VAT on motoring is detailed and the treatment depends on your business: take advice before reclaiming.",{"title":248,"searchDepth":249,"depth":249,"links":15574},[15575,15576,15577,15578,15579,15580],{"id":15412,"depth":249,"text":15413},{"id":15431,"depth":249,"text":15432},{"id":15487,"depth":249,"text":15488},{"id":15504,"depth":249,"text":15505},{"id":15514,"depth":249,"text":15515},{"id":209,"depth":249,"text":210},"2025-10-02","If you are VAT registered and paying mileage, there is input tax buried in the fuel element, but only if you keep the receipts.","\u002Fblog\u002Fmileage-and-vat.jpg","A desk with paperwork, a pen and a cup of coffee","Photograph","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F5958827\u002Ffree-public-domain-cc0-photo","CC0 public domain",{},"\u002Fblog\u002Fmileage-and-vat",[15591,4126,1922],"uk-vat",{"title":15400,"description":15582},"blog\u002Fmileage-and-vat",[15595,464,15049],"vat","qOu__EoBaVUiiYjLplIRIRwoteU4s1tP1rZEK7EuyCc",{"id":15598,"title":15599,"author":7,"body":15600,"category":1233,"date":15802,"description":15803,"draft":261,"extension":262,"image":12854,"imageAlt":15804,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":15805,"navigation":267,"path":15806,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":15807,"seo":15808,"seoTitle":265,"stem":15809,"tags":15810,"updated":265,"__hash__":15812},"blog\u002Fblog\u002Fwhat-the-swipe-deck-is-for.md","Why sorting trips is a card deck and not a list",{"type":9,"value":15601,"toc":15794},[15602,15605,15609,15612,15615,15619,15622,15648,15651,15655,15743,15746,15750,15756,15762,15768,15772,15775,15777],[12,15603,15604],{},"Recording drives is the easy half of a mileage app. Any phone can do it. The half that decides whether anyone still uses the thing in March is deciding which drives were work.",[24,15606,15608],{"id":15607},"why-lists-fail","Why lists fail",[12,15610,15611],{},"Most mileage apps present the backlog as a list with a dropdown on each row. It is a perfectly logical design and almost nobody finishes it.",[12,15613,15614],{},"The reasons are consistent. A list shows how much is left, which is discouraging. Each row demands a decision without giving you enough to make it. A date and a distance do not tell you what a journey was. And the interaction is precise: find the row, hit the small control, choose from a menu, move on. Precision is fine at a desk and awful on a sofa.",[24,15616,15618],{"id":15617},"why-a-deck-works","Why a deck works",[12,15620,15621],{},"One journey at a time, with its route drawn on a map, and a gesture rather than a target.",[162,15623,15624,15630,15636,15642],{},[35,15625,15626,15629],{},[19,15627,15628],{},"The map is the memory aid."," People do not remember 14 August. They remember the shape of a drive to Bristol and back.",[35,15631,15632,15635],{},[19,15633,15634],{},"One card is not a backlog."," You cannot see how many are left, so you do not stop because it looked like a lot.",[35,15637,15638,15641],{},[19,15639,15640],{},"A swipe is imprecise on purpose."," It works one-handed, on a sofa, while something else is on.",[35,15643,15644,15647],{},[19,15645,15646],{},"It is reversible."," Every swipe has an undo, so being wrong costs nothing and you stop hesitating.",[12,15649,15650],{},"The measure of success is that a week of driving takes under a minute. Below that threshold people do it. Above it, they intend to.",[24,15652,15654],{"id":15653},"why-the-list-loses","Why the list loses",[71,15656,15657,15669],{},[74,15658,15659],{},[77,15660,15661,15663,15666],{},[80,15662],{},[80,15664,15665],{},"List with dropdowns",[80,15667,15668],{},"Card deck",[87,15670,15671,15681,15694,15707,15717,15730],{},[77,15672,15673,15676,15679],{},[92,15674,15675],{},"Shows how much is left",[92,15677,15678],{},"Yes, discouraging",[92,15680,3164],{},[77,15682,15683,15686,15689],{},[92,15684,15685],{},"Memory aid per item",[92,15687,15688],{},"Date and distance",[92,15690,15691],{},[19,15692,15693],{},"The route on a map",[77,15695,15696,15699,15702],{},[92,15697,15698],{},"Interaction",[92,15700,15701],{},"Precise tap on a small control",[92,15703,15704],{},[19,15705,15706],{},"A swipe",[77,15708,15709,15712,15715],{},[92,15710,15711],{},"One-handed on a sofa",[92,15713,15714],{},"Awkward",[92,15716,3124],{},[77,15718,15719,15722,15725],{},[92,15720,15721],{},"Undo",[92,15723,15724],{},"Sometimes",[92,15726,15727],{},[19,15728,15729],{},"Every action",[77,15731,15732,15735,15738],{},[92,15733,15734],{},"Time for a week of driving",[92,15736,15737],{},"Several minutes",[92,15739,15740],{},[19,15741,15742],{},"Under a minute",[12,15744,15745],{},"The last row is the only one that matters. Below a minute people do it; above it they intend to.",[24,15747,15749],{"id":15748},"what-makes-it-faster-still","What makes it faster still",[12,15751,15752,15755],{},[19,15753,15754],{},"Tagged places."," Once the office and your regular sites are tagged, most cards arrive with the answer suggested and an Auto-sort button clears them together.",[12,15757,15758,15761],{},[19,15759,15760],{},"Bulk selection",", for when a fortnight away has left a genuine pile: hold one trip, tick the rest, file them all at once.",[12,15763,15764,15767],{},[19,15765,15766],{},"Commuting excluded automatically",", once home and workplace are tagged, so the journeys that were never claimable stop occupying your attention.",[24,15769,15771],{"id":15770},"the-unglamorous-point","The unglamorous point",[12,15773,15774],{},"None of this is clever technology. It is the recognition that the hard part of a mileage log is not measurement, it is the two seconds of human judgement per journey, and that the whole thing lives or dies on making those two seconds cheap enough that they happen.",[24,15776,210],{"id":209},[162,15778,15779,15784,15789],{},[35,15780,15781],{},[216,15782,4090],{"href":4088,"rel":15783},[220],[35,15785,15786],{},[216,15787,4097],{"href":4095,"rel":15788},[220],[35,15790,15791],{},[216,15792,408],{"href":406,"rel":15793},[220],{"title":248,"searchDepth":249,"depth":249,"links":15795},[15796,15797,15798,15799,15800,15801],{"id":15607,"depth":249,"text":15608},{"id":15617,"depth":249,"text":15618},{"id":15653,"depth":249,"text":15654},{"id":15748,"depth":249,"text":15749},{"id":15770,"depth":249,"text":15771},{"id":209,"depth":249,"text":210},"2025-09-25","The design decision that determines whether anyone actually keeps a mileage log. Why lists fail, why a deck of cards works, and what makes it faster.","The Classify deck in Milometry, one journey at a time",{},"\u002Fblog\u002Fwhat-the-swipe-deck-is-for",[],{"title":15599,"description":15803},"blog\u002Fwhat-the-swipe-deck-is-for",[1246,13642,15811],"sorting","a3lZCqQRVldOCtEizfn1Jr_P9jTaMG8n9Z-e_8imhfQ",{"id":15814,"title":15815,"author":7,"body":15816,"category":258,"date":16025,"description":16026,"draft":261,"extension":262,"image":16027,"imageAlt":16028,"imageCredit":16029,"imageCreditUrl":16030,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":16031,"navigation":267,"path":16032,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":16033,"seo":16034,"seoTitle":265,"stem":16035,"tags":16036,"updated":2671,"__hash__":16038},"blog\u002Fblog\u002Fsalary-sacrifice-and-electric-cars.md","Salary sacrifice car schemes: what to check before you sign",{"type":9,"value":15817,"toc":16017},[15818,15821,15825,15828,15831,15834,15838,15915,15919,15925,15931,15937,15943,15947,15950,15953,15956,15960,15966,15969,15971,16010,16012],[12,15819,15820],{},"Salary sacrifice car schemes have become common, largely because the tax treatment of low-emission cars makes them work in a way they do not for petrol and diesel.",[24,15822,15824],{"id":15823},"why-electric-changes-the-arithmetic","Why electric changes the arithmetic",[12,15826,15827],{},"Under a sacrifice arrangement you give up salary in exchange for a car. Normally the tax advantage is largely neutralised. You are taxed on the higher of the salary given up or the benefit value.",[12,15829,15830],{},"Cars with CO2 emissions of no more than 75g\u002Fkm are treated differently: the comparison to salary given up does not apply, so the charge is based on the car's normal benefit value, which for an electric car is a small percentage of list price (4% for 2026-27).",[12,15832,15833],{},"The result is that you swap taxed salary for a car taxed at a low rate, and the saving can be substantial. How substantial depends on your tax rate, the car and the scheme's charges.",[24,15835,15837],{"id":15836},"the-questions-and-why-each-one-matters","The questions, and why each one matters",[71,15839,15840,15849],{},[74,15841,15842],{},[77,15843,15844,15847],{},[80,15845,15846],{},"Question",[80,15848,4452],{},[87,15850,15851,15859,15867,15875,15883,15891,15899,15907],{},[77,15852,15853,15856],{},[92,15854,15855],{},"How long is the term?",[92,15857,15858],{},"Two to four years, and hard to unwind",[77,15860,15861,15864],{},[92,15862,15863],{},"What happens if I leave?",[92,15865,15866],{},"Some schemes insure it, some pass the cost to you",[77,15868,15869,15872],{},[92,15870,15871],{},"What is the mileage limit?",[92,15873,15874],{},"Excess charges erode the saving",[77,15876,15877,15880],{},[92,15878,15879],{},"What does it do to my pension?",[92,15881,15882],{},"Contributions are often salary-linked",[77,15884,15885,15888],{},[92,15886,15887],{},"Will it affect a mortgage application?",[92,15889,15890],{},"Lenders assess on gross salary",[77,15892,15893,15896],{},[92,15894,15895],{},"Does it affect statutory pay?",[92,15897,15898],{},"Maternity and sick pay can be salary-linked",[77,15900,15901,15904],{},[92,15902,15903],{},"What is the benefit-in-kind percentage?",[92,15905,15906],{},"It is scheduled to rise over time",[77,15908,15909,15912],{},[92,15910,15911],{},"Which rate applies to business mileage?",[92,15913,15914],{},"Advisory rates, not 55p",[24,15916,15918],{"id":15917},"what-to-check-before-signing","What to check before signing",[12,15920,15921,15924],{},[19,15922,15923],{},"The term."," Typically two to four years. Sacrifice arrangements are much harder to unwind than a subscription. Leaving the employer, going on extended leave, or a change in circumstances can trigger early termination charges that are real money.",[12,15926,15927,15930],{},[19,15928,15929],{},"What happens if you leave."," This is an easy question to forget. Some schemes have insurance covering it, some pass the cost to you.",[12,15932,15933,15936],{},[19,15934,15935],{},"The effect on everything salary-linked."," Reducing gross pay can affect pension contributions, mortgage affordability assessments, statutory maternity pay, and anything else calculated from salary. The car saving is visible; these are not.",[12,15938,15939,15942],{},[19,15940,15941],{},"The mileage allowance."," The lease has a mileage limit and excess charges. If your driving is heavier than you think, that erodes the saving.",[24,15944,15946],{"id":15945},"the-bit-that-connects-to-your-mileage-log","The bit that connects to your mileage log",[12,15948,15949],{},"That last point is worth dwelling on, because it is the one you can actually answer with data rather than guesswork.",[12,15951,15952],{},"Before you commit to a mileage band for three years, look at what you genuinely drove last year. Estimates are easy to get wrong in either direction, and finding out after signing costs pence per mile for the length of the term.",[12,15954,15955],{},"If you have been recording journeys, that number already exists. If you have not, a year of records before the next scheme window is worth more than any amount of estimating.",[24,15957,15959],{"id":15958},"business-mileage-on-a-sacrifice-car","Business mileage on a sacrifice car",[12,15961,15962,15963,15965],{},"The car is a company car for tax purposes, so approved mileage rates do not apply. Business mileage can be reimbursed tax free at ",[19,15964,3907],{},", or for a fully electric car at the advisory electricity rates (two figures, one for home charging and one for public charging), not at 55p.",[12,15967,15968],{},"Being paid 55p a mile for a sacrifice car is a common and costly mistake: the amount above the advisory rate is normally taxable.",[24,15970,210],{"id":209},[162,15972,15973,15980,15985,15990,15995,16000,16005],{},[35,15974,15975],{},[216,15976,15979],{"href":15977,"rel":15978},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fsalary-sacrifice-and-the-effects-on-paye",[220],"Salary sacrifice and the effects on PAYE (HMRC)",[35,15981,15982],{},[216,15983,12339],{"href":12337,"rel":15984},[220],[35,15986,15987],{},[216,15988,13321],{"href":13319,"rel":15989},[220],[35,15991,15992],{},[216,15993,8007],{"href":4081,"rel":15994},[220],[35,15996,15997],{},[216,15998,2922],{"href":2920,"rel":15999},[220],[35,16001,16002],{},[216,16003,1902],{"href":1900,"rel":16004},[220],[35,16006,16007],{},[216,16008,5424],{"href":2545,"rel":16009},[220],[718,16011],{},[12,16013,16014],{},[723,16015,16016],{},"General information, not tax or financial advice. Salary sacrifice affects more than your car: take advice on the whole picture before committing.",{"title":248,"searchDepth":249,"depth":249,"links":16018},[16019,16020,16021,16022,16023,16024],{"id":15823,"depth":249,"text":15824},{"id":15836,"depth":249,"text":15837},{"id":15917,"depth":249,"text":15918},{"id":15945,"depth":249,"text":15946},{"id":15958,"depth":249,"text":15959},{"id":209,"depth":249,"text":210},"2025-09-18","The tax treatment makes electric cars unusually attractive through sacrifice. The commitment is longer than many people focus on.","\u002Fblog\u002Fsalary-sacrifice-and-electric-cars.jpg","An electric car plugged into a street charging point","Photo by Alan Trotter","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F87065732@N00\u002F2492684025",{},"\u002Fblog\u002Fsalary-sacrifice-and-electric-cars",[1922,4126,12369],{"title":15815,"description":16026},"blog\u002Fsalary-sacrifice-and-electric-cars",[16037,1248,13375],"salary sacrifice","cRZeeAK31TK0blcjf6Owu6976oGYotdHm-BU6fWGdY0",{"id":16040,"title":16041,"author":7,"body":16042,"category":1513,"date":16251,"description":16252,"draft":261,"extension":262,"image":16253,"imageAlt":16254,"imageCredit":16255,"imageCreditUrl":16256,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":16257,"navigation":267,"path":16258,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":16259,"seo":16260,"seoTitle":265,"stem":16261,"tags":16262,"updated":265,"__hash__":16263},"blog\u002Fblog\u002Fsplitting-a-festival-run.md","Four people, one car, a field: splitting a festival run",{"type":9,"value":16043,"toc":16243},[16044,16047,16051,16054,16078,16089,16092,16096,16099,16145,16193,16197,16200,16211,16214,16218,16221,16224,16228,16231,16234,16236],[12,16045,16046],{},"Festivals are the worst case for shared travel costs and the best case for sorting it out in advance. Long distance, a full car, expensive parking, and a return journey undertaken by four people who are in no condition to do arithmetic.",[24,16048,16050],{"id":16049},"count-everything-not-just-the-fuel","Count everything, not just the fuel",[12,16052,16053],{},"The fuel is usually the smaller half. A realistic list:",[162,16055,16056,16061,16067,16072],{},[35,16057,16058,16060],{},[19,16059,11119],{}," both ways",[35,16062,16063,16066],{},[19,16064,16065],{},"Car parking",", which at a large event is frequently £30-50",[35,16068,16069,16071],{},[19,16070,5472],{}," if the route has any",[35,16073,16074,16077],{},[19,16075,16076],{},"Clean air or congestion charges"," on the way through a city",[12,16079,16080,16081,16084,16085,16088],{},"A 250-mile round trip in a car doing a real 40 mpg is about 28 litres, roughly ",[19,16082,16083],{},"£41"," at 145p. Add £40 parking and the trip is ",[19,16086,16087],{},"£81"," before anyone has bought a ticket.",[12,16090,16091],{},"Split four ways that is £20 each. Split three ways with the driver exempt, £27 each. Both are defensible; the gap between them is what causes the argument.",[24,16093,16095],{"id":16094},"a-worked-example","A worked example",[12,16097,16098],{},"Four people, 250-mile round trip, 40 mpg car, 145p a litre, big-event parking:",[71,16100,16101,16109],{},[74,16102,16103],{},[77,16104,16105,16107],{},[80,16106,12935],{},[80,16108,5573],{},[87,16110,16111,16119,16127,16134],{},[77,16112,16113,16116],{},[92,16114,16115],{},"Fuel (28.4 litres)",[92,16117,16118],{},"£41.20",[77,16120,16121,16124],{},[92,16122,16123],{},"Event parking, weekend",[92,16125,16126],{},"£40.00",[77,16128,16129,16132],{},[92,16130,16131],{},"Tolls \u002F charges en route",[92,16133,12959],{},[77,16135,16136,16140],{},[92,16137,16138],{},[19,16139,11233],{},[92,16141,16142],{},[19,16143,16144],{},"£81-£96",[71,16146,16147,16160],{},[74,16148,16149],{},[77,16150,16151,16154,16157],{},[80,16152,16153],{},"Split",[80,16155,16156],{},"Driver",[80,16158,16159],{},"Each passenger",[87,16161,16162,16172,16182],{},[77,16163,16164,16167,16170],{},[92,16165,16166],{},"Four ways, equally",[92,16168,16169],{},"£20.25",[92,16171,16169],{},[77,16173,16174,16177,16179],{},[92,16175,16176],{},"Three passengers cover it",[92,16178,3949],{},[92,16180,16181],{},"£27.00",[77,16183,16184,16187,16190],{},[92,16185,16186],{},"Passengers cover parking, all share fuel",[92,16188,16189],{},"£10.30",[92,16191,16192],{},"£23.63",[24,16194,16196],{"id":16195},"agree-it-in-the-group-chat-before","Agree it in the group chat, before",[12,16198,16199],{},"The three questions, answered while everyone is still keen:",[32,16201,16202,16205,16208],{},[35,16203,16204],{},"Fuel only, or fuel plus parking and tolls?",[35,16206,16207],{},"Does the driver pay a share?",[35,16209,16210],{},"What if someone drops out: split by head on the day, or by seat committed?",[12,16212,16213],{},"Two minutes of typing in advance, versus a stilted conversation in a queue for the exit at midnight.",[24,16215,16217],{"id":16216},"why-the-driver-deserves-the-exemption-more-here","Why the driver deserves the exemption more here",[12,16219,16220],{},"Under normal circumstances \"everyone including the driver splits it\" is the fairer default. A festival run is the case where it is worth reconsidering, because the driver is also the person who is not drinking, is loading and unloading the car, and is driving home tired at the end of it.",[12,16222,16223],{},"Whichever way you go, decide it rather than defaulting to it.",[24,16225,16227],{"id":16226},"have-the-number-ready","Have the number ready",[12,16229,16230],{},"The reason this becomes awkward is that nobody has a figure, so it becomes an estimate, and estimates feel arbitrary in both directions.",[12,16232,16233],{},"Milometry records the drive, costs it from your car's real economy rather than the brochure figure, lets you add the parking and tolls onto the journey, and splits the total between however many were in the car. Then send the journey as a PDF, route, distance, cost, split, which settles it without a conversation.",[24,16235,210],{"id":209},[162,16237,16238],{},[35,16239,16240],{},[216,16241,6114],{"href":6112,"rel":16242},[220],{"title":248,"searchDepth":249,"depth":249,"links":16244},[16245,16246,16247,16248,16249,16250],{"id":16049,"depth":249,"text":16050},{"id":16094,"depth":249,"text":16095},{"id":16195,"depth":249,"text":16196},{"id":16216,"depth":249,"text":16217},{"id":16226,"depth":249,"text":16227},{"id":209,"depth":249,"text":210},"2025-09-11","The trip where costs are highest, plans change most, and nobody has any signal to work anything out. Count everything, and agree it before you go.","\u002Fblog\u002Fsplitting-a-festival-run.jpg","Cars parked across a muddy festival field","Photo by Dave Kleinschmidt","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F93085601@N00\u002F22743213",{},"\u002Fblog\u002Fsplitting-a-festival-run",[],{"title":16041,"description":16252},"blog\u002Fsplitting-a-festival-run",[9137,13071,9138],"hKjR8LQMqcc7Zv7wkcPOnIvMT5ou4UEHgpvbi90mS2g",{"id":16265,"title":16266,"author":7,"body":16267,"category":444,"date":16541,"description":16542,"draft":261,"extension":262,"image":16543,"imageAlt":16544,"imageCredit":16545,"imageCreditUrl":16546,"imageIsScreenshot":261,"imageLicence":16547,"imageLicenceUrl":16548,"meta":16549,"navigation":267,"path":16550,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":16551,"seo":16552,"seoTitle":265,"stem":16553,"tags":16554,"updated":265,"__hash__":16558},"blog\u002Fblog\u002Fsmart-motorways-what-the-rules-are.md","Smart motorways: what the rules actually are",{"type":9,"value":16268,"toc":16531},[16269,16272,16276,16282,16288,16294,16301,16305,16367,16370,16374,16437,16441,16444,16447,16451,16454,16458,16461,16467,16473,16479,16483,16486,16489,16492,16494,16524,16526],[12,16270,16271],{},"The government halted the rollout of new smart motorway schemes in 2023, but the ones already built have not gone anywhere. Anyone driving for work in England will use them regularly, and the rules are not always obvious.",[24,16273,16275],{"id":16274},"the-three-types","The three types",[12,16277,16278,16281],{},[19,16279,16280],{},"All lane running (ALR)."," The hard shoulder has been permanently converted to a running lane. There is no hard shoulder at all, only emergency areas at intervals. This is the type that generated the controversy.",[12,16283,16284,16287],{},[19,16285,16286],{},"Dynamic hard shoulder."," The hard shoulder opens as a running lane at busy times and closes otherwise. Whether you may use it depends entirely on the overhead signs.",[12,16289,16290,16293],{},[19,16291,16292],{},"Controlled motorway."," The hard shoulder stays a hard shoulder, but variable speed limits apply. The least contentious version, and much the most common on approaches to cities.",[12,16295,16296,16297,16300],{},"The important consequence: ",[19,16298,16299],{},"you cannot tell which type you are on by looking at the road."," You have to read the signs.",[24,16302,16304],{"id":16303},"telling-the-three-types-apart","Telling the three types apart",[71,16306,16307,16322],{},[74,16308,16309],{},[77,16310,16311,16313,16316,16319],{},[80,16312,549],{},[80,16314,16315],{},"Hard shoulder",[80,16317,16318],{},"How you know",[80,16320,16321],{},"What to do if you stop",[87,16323,16324,16338,16352],{},[77,16325,16326,16329,16332,16335],{},[92,16327,16328],{},"Controlled motorway",[92,16330,16331],{},"Kept as hard shoulder",[92,16333,16334],{},"Variable limits, hard shoulder present",[92,16336,16337],{},"Use the hard shoulder",[77,16339,16340,16343,16346,16349],{},[92,16341,16342],{},"Dynamic hard shoulder",[92,16344,16345],{},"Open at busy times",[92,16347,16348],{},"Signs say whether lane 1 is open",[92,16350,16351],{},"Depends on whether it is running",[77,16353,16354,16357,16361,16364],{},[92,16355,16356],{},"All lane running",[92,16358,16359],{},[19,16360,1826],{},[92,16362,16363],{},"No hard shoulder anywhere; emergency areas only",[92,16365,16366],{},"Emergency area, or stay belted and call 999",[12,16368,16369],{},"You cannot tell which you are on from the road surface. The signs are the only reliable indicator.",[24,16371,16373],{"id":16372},"what-the-signs-mean","What the signs mean",[71,16375,16376,16389],{},[74,16377,16378],{},[77,16379,16380,16383,16386],{},[80,16381,16382],{},"Sign",[80,16384,16385],{},"Meaning",[80,16387,16388],{},"Enforceable?",[87,16390,16391,16404,16416,16427],{},[77,16392,16393,16396,16399],{},[92,16394,16395],{},"Red X over a lane",[92,16397,16398],{},"Lane closed, do not drive in it",[92,16400,16401,16403],{},[19,16402,3124],{},", by camera",[77,16405,16406,16409,16412],{},[92,16407,16408],{},"Speed in a red ring",[92,16410,16411],{},"Mandatory limit",[92,16413,16414],{},[19,16415,3124],{},[77,16417,16418,16421,16424],{},[92,16419,16420],{},"Speed without a red ring",[92,16422,16423],{},"Advisory",[92,16425,16426],{},"No, but there is a reason for it",[77,16428,16429,16432,16435],{},[92,16430,16431],{},"Blank gantry",[92,16433,16434],{},"No restriction in force",[92,16436,3723],{},[24,16438,16440],{"id":16439},"the-red-x-is-not-advisory","The red X is not advisory",[12,16442,16443],{},"A red X above a lane means that lane is closed. Driving in it is an offence, enforced by camera, and the reason it is closed is frequently a stopped vehicle you cannot yet see.",[12,16445,16446],{},"Vehicles have been detected in closed lanes at very high rates on some stretches. Assume the sign knows something you do not.",[24,16448,16450],{"id":16449},"speed-limits-on-gantries-are-mandatory","Speed limits on gantries are mandatory",[12,16452,16453],{},"A speed limit displayed in a red ring on a gantry is a legal limit, not a suggestion, and it is enforced. A limit without the red ring is advisory. Most drivers do not know there is a difference.",[24,16455,16457],{"id":16456},"if-you-break-down","If you break down",[12,16459,16460],{},"This is the part worth reading before you need it.",[12,16462,16463,16466],{},[19,16464,16465],{},"If you can reach an emergency area or exit",", do so, even on a flat tyre. Damage to a wheel is cheaper than the alternative.",[12,16468,16469,16472],{},[19,16470,16471],{},"If you can get to the left verge",", do that, exit the vehicle by the left-hand doors, and get behind the barrier.",[12,16474,16475,16478],{},[19,16476,16477],{},"If you cannot move and are in a live lane",". Hazard lights on, stay belted in with headrests up, and call 999. Getting out into a live lane is the most dangerous option available. This is the exact reverse of the advice for a traditional hard shoulder, and it is the bit that catches people who learned to drive before ALR existed.",[24,16480,16482],{"id":16481},"what-it-means-if-you-drive-for-work","What it means if you drive for work",[12,16484,16485],{},"Two practical things.",[12,16487,16488],{},"Emergency areas on older ALR stretches can be a mile or more apart, though newer standards brought them closer. If a warning light appears, take the next exit rather than pressing on to the next services.",[12,16490,16491],{},"And keep the vehicle in a condition that makes a live-lane stop unlikely: tyres, fuel, oil, coolant. A breakdown on an ALR motorway is a much worse event than the same breakdown on a conventional one, which makes routine maintenance a safety measure rather than an expense.",[24,16493,210],{"id":209},[162,16495,16496,16503,16510,16517],{},[35,16497,16498],{},[216,16499,16502],{"href":16500,"rel":16501},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fthe-highway-code\u002Fmotorways-253-to-273",[220],"Motorways (rules 253 to 273) (The Highway Code)",[35,16504,16505],{},[216,16506,16509],{"href":16507,"rel":16508},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fthe-highway-code",[220],"The Highway Code",[35,16511,16512],{},[216,16513,16516],{"href":16514,"rel":16515},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fthe-highway-code\u002Fannex-6-vehicle-maintenance-safety-and-security",[220],"Annex 6: vehicle maintenance, safety and security (The Highway Code)",[35,16518,16519],{},[216,16520,16523],{"href":16521,"rel":16522},"https:\u002F\u002Fwww.gov.uk\u002Fspeed-limits",[220],"Speed limits (GOV.UK)",[718,16525],{},[12,16527,16528],{},[723,16529,16530],{},"General road safety information. Always follow the signs and signals in force at the time.",{"title":248,"searchDepth":249,"depth":249,"links":16532},[16533,16534,16535,16536,16537,16538,16539,16540],{"id":16274,"depth":249,"text":16275},{"id":16303,"depth":249,"text":16304},{"id":16372,"depth":249,"text":16373},{"id":16439,"depth":249,"text":16440},{"id":16449,"depth":249,"text":16450},{"id":16456,"depth":249,"text":16457},{"id":16481,"depth":249,"text":16482},{"id":209,"depth":249,"text":210},"2025-09-04","New schemes were cancelled, but hundreds of miles remain. What a red X means, where the refuges are, and what to do if you stop in a live lane.","\u002Fblog\u002Fsmart-motorways-what-the-rules-are.jpg","Overhead motorway gantry with signal heads","Photo by DeFacto, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fwiki\u002FFile:SPECS_speed_cameras_M1_south_J11_-_J10_roadworks.jpg","CC BY-SA 2.5","https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-sa\u002F2.5\u002F",{},"\u002Fblog\u002Fsmart-motorways-what-the-rules-are",[],{"title":16266,"description":16542},"blog\u002Fsmart-motorways-what-the-rules-are",[16555,16556,16557],"smart motorways","road safety","highway code","ze8oLGp3kigbR3_XsmcBdEekI3v5lAYuX2pKgpkoewY",{"id":16560,"title":16561,"author":7,"body":16562,"category":444,"date":16944,"description":16945,"draft":261,"extension":262,"image":16946,"imageAlt":16947,"imageCredit":16948,"imageCreditUrl":16949,"imageIsScreenshot":261,"imageLicence":16950,"imageLicenceUrl":5787,"meta":16951,"navigation":267,"path":16952,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":16953,"seo":16954,"seoTitle":265,"stem":16955,"tags":16956,"updated":2671,"__hash__":16958},"blog\u002Fblog\u002Fspeed-limits-vans-and-towing.md","Your van is not allowed to do 70 on that road",{"type":9,"value":16563,"toc":16934},[16564,16567,16571,16578,16595,16600,16616,16621,16635,16638,16642,16760,16763,16766,16770,16781,16784,16788,16791,16843,16846,16850,16853,16873,16877,16880,16886,16892,16896,16899,16901,16927,16929],[12,16565,16566],{},"This is one of the easiest rules on British roads to break without realising it.",[24,16568,16570],{"id":16569},"the-national-speed-limits","The national speed limits",[12,16572,16573,16574,16577],{},"For a ",[19,16575,16576],{},"car or motorcycle",":",[162,16579,16580,16585,16590],{},[35,16581,16582,16583],{},"Single carriageway: ",[19,16584,10927],{},[35,16586,16587,16588],{},"Dual carriageway: ",[19,16589,10948],{},[35,16591,16592,16593],{},"Motorway: ",[19,16594,10948],{},[12,16596,16573,16597,16577],{},[19,16598,16599],{},"van or goods vehicle up to 7.5 tonnes (not car-derived)",[162,16601,16602,16607,16611],{},[35,16603,16582,16604],{},[19,16605,16606],{},"50 mph",[35,16608,16587,16609],{},[19,16610,10927],{},[35,16612,16592,16613,16615],{},[19,16614,10948],{}," (60 mph if articulated or towing a trailer)",[12,16617,16573,16618,16577],{},[19,16619,16620],{},"car or van towing a trailer or caravan",[162,16622,16623,16627,16631],{},[35,16624,16582,16625],{},[19,16626,16606],{},[35,16628,16587,16629],{},[19,16630,10927],{},[35,16632,16592,16633],{},[19,16634,10927],{},[12,16636,16637],{},"So a van on a national-speed-limit single carriageway is limited to 50, not 60. On a dual carriageway it is 60, not 70. Both are enforceable, and both are easy to miss for a driver who assumes the national speed limit sign means the same thing to them as to a car.",[24,16639,16641],{"id":16640},"the-table-to-keep-in-your-head","The table to keep in your head",[71,16643,16644,16662],{},[74,16645,16646],{},[77,16647,16648,16650,16653,16656,16659],{},[80,16649,774],{},[80,16651,16652],{},"Built-up area",[80,16654,16655],{},"Single carriageway",[80,16657,16658],{},"Dual carriageway",[80,16660,16661],{},"Motorway",[87,16663,16664,16684,16697,16715,16734,16747],{},[77,16665,16666,16669,16671,16675,16680],{},[92,16667,16668],{},"Car or motorcycle",[92,16670,8956],{},[92,16672,16673],{},[19,16674,6886],{},[92,16676,16677],{},[19,16678,16679],{},"70",[92,16681,16682],{},[19,16683,16679],{},[77,16685,16686,16689,16691,16693,16695],{},[92,16687,16688],{},"Car-derived van",[92,16690,8956],{},[92,16692,6886],{},[92,16694,16679],{},[92,16696,16679],{},[77,16698,16699,16702,16704,16709,16713],{},[92,16700,16701],{},"Van or goods vehicle up to 7.5t",[92,16703,8956],{},[92,16705,16706],{},[19,16707,16708],{},"50",[92,16710,16711],{},[19,16712,6886],{},[92,16714,16679],{},[77,16716,16717,16720,16722,16726,16730],{},[92,16718,16719],{},"Car or van towing",[92,16721,8956],{},[92,16723,16724],{},[19,16725,16708],{},[92,16727,16728],{},[19,16729,6886],{},[92,16731,16732],{},[19,16733,6886],{},[77,16735,16736,16739,16741,16743,16745],{},[92,16737,16738],{},"Goods vehicle over 7.5t, England and Wales",[92,16740,8956],{},[92,16742,16708],{},[92,16744,6886],{},[92,16746,6886],{},[77,16748,16749,16752,16754,16756,16758],{},[92,16750,16751],{},"Goods vehicle over 7.5t, Scotland",[92,16753,8956],{},[92,16755,10974],{},[92,16757,16708],{},[92,16759,6886],{},[12,16761,16762],{},"All figures in mph, and all assume the national speed limit applies. The built-up area figure is 20 mph in Wales rather than 30. A posted limit always overrides them.",[12,16764,16765],{},"The rows that catch people are the two in the middle: a van on a derestricted single carriageway is\nlimited to 50, and towing anything drops you to 60 on the motorway.",[24,16767,16769],{"id":16768},"the-car-derived-van-exception","The car-derived van exception",[12,16771,16772,16773,16776,16777,16780],{},"There is a distinction that catches people. A ",[19,16774,16775],{},"car-derived van",", a vehicle based on a car and weighing no more than 2 tonnes laden, keeps ",[19,16778,16779],{},"car"," speed limits, as does a qualifying dual-purpose vehicle. A small panel van that looks similar but is not car-derived does not.",[12,16782,16783],{},"The V5C is the place to check. \"It's only a small van\" is not the test.",[24,16785,16787],{"id":16786},"what-the-difference-costs-in-time","What the difference costs in time",[12,16789,16790],{},"A 150-mile single-carriageway run:",[71,16792,16793,16807],{},[74,16794,16795],{},[77,16796,16797,16799,16802,16804],{},[80,16798,774],{},[80,16800,16801],{},"Limit",[80,16803,10914],{},[80,16805,16806],{},"Difference",[87,16808,16809,16819,16832],{},[77,16810,16811,16813,16815,16817],{},[92,16812,11257],{},[92,16814,10927],{},[92,16816,10983],{},[92,16818,3723],{},[77,16820,16821,16824,16826,16829],{},[92,16822,16823],{},"Van",[92,16825,16606],{},[92,16827,16828],{},"3h 00m",[92,16830,16831],{},"+30 min",[77,16833,16834,16837,16839,16841],{},[92,16835,16836],{},"Towing",[92,16838,16606],{},[92,16840,16828],{},[92,16842,16831],{},[12,16844,16845],{},"Half an hour on a long A-road run is a real cost to a working day, which is why the limit is tempting to ignore. It is still the limit.",[24,16847,16849],{"id":16848},"towing-the-extra-rules","Towing: the extra rules",[12,16851,16852],{},"Beyond the speed limits, towing brings others that are easy to fall foul of:",[162,16854,16855,16861,16867],{},[35,16856,16857,16860],{},[19,16858,16859],{},"No towing in the outside lane"," of a motorway with three or more lanes, except where lanes are closed",[35,16862,16863,16866],{},[19,16864,16865],{},"Licence entitlement"," depends on when you passed your test and the weight of the combination",[35,16868,16869,16872],{},[19,16870,16871],{},"Noseweight and maximum towing limits"," for your specific vehicle, which are on the V5C and the towbar plate",[24,16874,16876],{"id":16875},"why-this-matters-more-if-you-drive-for-work","Why this matters more if you drive for work",[12,16878,16879],{},"Two reasons beyond the fine.",[12,16881,16882,16885],{},[19,16883,16884],{},"Points affect your job."," Drivers who need a licence for work, trades, deliveries, anyone with a company vehicle, are at more risk from accumulating points than the average motorist, because they are on the road far more.",[12,16887,16888,16891],{},[19,16889,16890],{},"Insurance and employer liability."," A speeding conviction while driving for work involves your employer as well as you, and can affect the business's insurance.",[24,16893,16895],{"id":16894},"the-dull-but-effective-answer","The dull but effective answer",[12,16897,16898],{},"Know your vehicle's category, and check the V5C rather than guessing from the shape of the bodywork. Then treat a derestricted sign on a single carriageway as 50 in a van, not 60, which is exactly the situation where everyone behind you will be certain you are wrong.",[24,16900,210],{"id":209},[162,16902,16903,16908,16915,16920],{},[35,16904,16905],{},[216,16906,16523],{"href":16521,"rel":16907},[220],[35,16909,16910],{},[216,16911,16914],{"href":16912,"rel":16913},"https:\u002F\u002Fwww.gov.uk\u002Ftowing-with-car",[220],"Towing with a car (GOV.UK)",[35,16916,16917],{},[216,16918,16509],{"href":16507,"rel":16919},[220],[35,16921,16922],{},[216,16923,16926],{"href":16924,"rel":16925},"https:\u002F\u002Fwww.gov.uk\u002Fpenalty-points-endorsements",[220],"Penalty points (endorsements) (GOV.UK)",[718,16928],{},[12,16930,16931],{},[723,16932,16933],{},"General road safety information, not legal advice. Check your vehicle's classification on its V5C.",{"title":248,"searchDepth":249,"depth":249,"links":16935},[16936,16937,16938,16939,16940,16941,16942,16943],{"id":16569,"depth":249,"text":16570},{"id":16640,"depth":249,"text":16641},{"id":16768,"depth":249,"text":16769},{"id":16786,"depth":249,"text":16787},{"id":16848,"depth":249,"text":16849},{"id":16875,"depth":249,"text":16876},{"id":16894,"depth":249,"text":16895},{"id":209,"depth":249,"text":210},"2025-08-28","Most vans, and cars towing, have lower national speed limits than cars on single and dual carriageways. It is an easy rule to miss.","\u002Fblog\u002Fspeed-limits-vans-and-towing.jpg","A car towing a caravan on a country road","Photo by Queensland State Archives","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=107569506","Public Domain Mark 1.0",{},"\u002Fblog\u002Fspeed-limits-vans-and-towing",[],{"title":16561,"description":16945},"blog\u002Fspeed-limits-vans-and-towing",[16957,9581,11890],"speed limits","T873vdobmKzPBR1_a_DTtLeGxGd8ECwaAN9TtBjx0DM",{"id":16960,"title":16961,"author":7,"body":16962,"category":444,"date":17263,"description":17264,"draft":261,"extension":262,"image":17265,"imageAlt":17266,"imageCredit":17267,"imageCreditUrl":17268,"imageIsScreenshot":261,"imageLicence":14244,"imageLicenceUrl":14245,"meta":17269,"navigation":267,"path":17270,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":17271,"seo":17272,"seoTitle":265,"stem":17273,"tags":17274,"updated":265,"__hash__":17277},"blog\u002Fblog\u002Fmobile-phone-law-driving.md","The phone rules are stricter than most drivers think",{"type":9,"value":16963,"toc":17253},[16964,16967,16971,16978,16985,16989,16995,16998,17002,17105,17109,17160,17164,17190,17193,17197,17200,17203,17207,17210,17213,17219,17225,17227,17246,17248],[12,16965,16966],{},"The law on handheld phones was tightened in 2022 to close a loophole, and the version most drivers carry in their heads is the old one.",[24,16968,16970],{"id":16969},"what-changed","What changed",[12,16972,16973,16974,16977],{},"Previously the offence was framed around ",[723,16975,16976],{},"interactive communication",", calling, texting. That left a gap: drivers caught taking photographs or scrolling through stored files argued, sometimes successfully, that they were not communicating.",[12,16979,16980,16981,16984],{},"The law now covers using a handheld device for ",[19,16982,16983],{},"almost any purpose"," while driving. Taking a photo, changing a playlist, checking a stored file, unlocking it to look at something, all are caught.",[24,16986,16988],{"id":16987},"the-penalty","The penalty",[12,16990,16991,16994],{},[19,16992,16993],{},"Six penalty points and a fine",", or a court appearance for more serious cases.",[12,16996,16997],{},"For a driver within two years of passing their test, six points means the licence is revoked and the test must be taken again. For anyone else it is half of a twelve-point ban in one offence.",[24,16999,17001],{"id":17000},"what-counts-and-what-does-not","What counts, and what does not",[71,17003,17004,17014],{},[74,17005,17006],{},[77,17007,17008,17011],{},[80,17009,17010],{},"Action while driving",[80,17012,17013],{},"Legal?",[87,17015,17016,17025,17034,17043,17052,17061,17070,17077,17084,17091,17098],{},[77,17017,17018,17021],{},[92,17019,17020],{},"Holding the phone to call",[92,17022,17023],{},[19,17024,3164],{},[77,17026,17027,17030],{},[92,17028,17029],{},"Holding it to text",[92,17031,17032],{},[19,17033,3164],{},[77,17035,17036,17039],{},[92,17037,17038],{},"Holding it to take a photo or video",[92,17040,17041],{},[19,17042,3164],{},[77,17044,17045,17048],{},[92,17046,17047],{},"Holding it to change a playlist",[92,17049,17050],{},[19,17051,3164],{},[77,17053,17054,17057],{},[92,17055,17056],{},"Holding it to check a stored file",[92,17058,17059],{},[19,17060,3164],{},[77,17062,17063,17066],{},[92,17064,17065],{},"Unlocking it while stationary in traffic",[92,17067,17068],{},[19,17069,3164],{},[77,17071,17072,17075],{},[92,17073,17074],{},"Phone in a cradle, used as a sat-nav",[92,17076,3124],{},[77,17078,17079,17082],{},[92,17080,17081],{},"Hands-free call, phone in a cradle",[92,17083,3124],{},[77,17085,17086,17089],{},[92,17087,17088],{},"Contactless payment, stationary, at a drive-through",[92,17090,3124],{},[77,17092,17093,17096],{},[92,17094,17095],{},"Calling 999 where stopping is unsafe or impractical",[92,17097,3124],{},[77,17099,17100,17103],{},[92,17101,17102],{},"Using it parked, with the engine off",[92,17104,3124],{},[24,17106,17108],{"id":17107},"what-it-costs","What it costs",[71,17110,17111,17123],{},[74,17112,17113],{},[77,17114,17115,17117,17120],{},[80,17116,16156],{},[80,17118,17119],{},"Penalty",[80,17121,17122],{},"Effect",[87,17124,17125,17136,17149],{},[77,17126,17127,17130,17133],{},[92,17128,17129],{},"Held licence over 2 years",[92,17131,17132],{},"6 points + fine",[92,17134,17135],{},"Half of a ban in one offence",[77,17137,17138,17141,17143],{},[92,17139,17140],{},"Within 2 years of passing",[92,17142,17132],{},[92,17144,17145,17148],{},[19,17146,17147],{},"Licence revoked",", test again",[77,17150,17151,17154,17157],{},[92,17152,17153],{},"Repeat or serious cases",[92,17155,17156],{},"Court",[92,17158,17159],{},"Disqualification possible",[24,17161,17163],{"id":17162},"what-is-still-allowed","What is still allowed",[162,17165,17166,17172,17178,17184],{},[35,17167,17168,17171],{},[19,17169,17170],{},"Hands-free",", provided the phone is in a cradle and you are not holding it",[35,17173,17174,17177],{},[19,17175,17176],{},"Using it as a sat-nav",", again secured in a holder rather than in your hand",[35,17179,17180,17183],{},[19,17181,17182],{},"Contactless payment"," while stationary, at a drive-through for example",[35,17185,17186,17189],{},[19,17187,17188],{},"Calling 999 or 112"," in a genuine emergency where it is unsafe or impractical to stop",[12,17191,17192],{},"Note the important caveat on hands-free: it is legal, but you can still be prosecuted for careless or dangerous driving if the call is what caused you to drive badly. Legal is not the same as safe.",[24,17194,17196],{"id":17195},"stopped-at-lights-is-not-an-exemption","\"Stopped at lights\" is not an exemption",[12,17198,17199],{},"The offence applies while driving, and being stationary in traffic with the engine running still counts. So does queuing, and so does sitting at a red light.",[12,17201,17202],{},"If you genuinely need to use the phone, you have to be parked with the engine off.",[24,17204,17206],{"id":17205},"why-this-bites-harder-if-you-drive-for-work","Why this bites harder if you drive for work",[12,17208,17209],{},"People who drive for a living are exposed to this more than anyone: more hours on the road, more calls, more pressure to respond, and often a genuine work reason to look at the phone.",[12,17211,17212],{},"Two practical defences:",[12,17214,17215,17218],{},[19,17216,17217],{},"Set it up before you move."," Navigation entered, playlist chosen, phone in the cradle, before the handbrake comes off.",[12,17220,17221,17224],{},[19,17222,17223],{},"Use an app that does not need you."," Anything that requires interaction while driving is a liability. Milometry records journeys automatically once departure detection is on. It starts when you set off and stops when you park, without being touched. That is a deliberate design choice rather than a convenience: a mileage log that needs a button pressed at the start of every drive is a mileage log that invites you to pick up your phone.",[24,17226,210],{"id":209},[162,17228,17229,17236,17241],{},[35,17230,17231],{},[216,17232,17235],{"href":17233,"rel":17234},"https:\u002F\u002Fwww.gov.uk\u002Fusing-mobile-phones-when-driving-the-law",[220],"Using a phone, sat nav or other device when driving (GOV.UK)",[35,17237,17238],{},[216,17239,16926],{"href":16924,"rel":17240},[220],[35,17242,17243],{},[216,17244,16509],{"href":16507,"rel":17245},[220],[718,17247],{},[12,17249,17250],{},[723,17251,17252],{},"General road safety information, not legal advice.",{"title":248,"searchDepth":249,"depth":249,"links":17254},[17255,17256,17257,17258,17259,17260,17261,17262],{"id":16969,"depth":249,"text":16970},{"id":16987,"depth":249,"text":16988},{"id":17000,"depth":249,"text":17001},{"id":17107,"depth":249,"text":17108},{"id":17162,"depth":249,"text":17163},{"id":17195,"depth":249,"text":17196},{"id":17205,"depth":249,"text":17206},{"id":209,"depth":249,"text":210},"2025-08-21","Holding it at all is the offence now, and stopped at the lights is no exemption. Six points, and for newer drivers that is the licence.","\u002Fblog\u002Fmobile-phone-law-driving.jpg","A phone cradle mounted on a car windscreen","Photo by Donald Trung Quoc Don (Chữ Hán: 徵國單) - Wikimedia Commons.(Want to use this image?), cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=75120781",{},"\u002Fblog\u002Fmobile-phone-law-driving",[],{"title":16961,"description":17264},"blog\u002Fmobile-phone-law-driving",[17275,17276,16556],"mobile phones","penalty points","CTacg-OnnRveBJ0_WLRJtuHdQkWFqgX__gKcP4Qcdck",{"id":17279,"title":17280,"author":7,"body":17281,"category":444,"date":17567,"description":17568,"draft":261,"extension":262,"image":17569,"imageAlt":17570,"imageCredit":17571,"imageCreditUrl":17572,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":17573,"navigation":267,"path":17574,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":17575,"seo":17576,"seoTitle":265,"stem":17577,"tags":17578,"updated":265,"__hash__":17581},"blog\u002Fblog\u002Ftyres-tread-and-the-law.md","Tyres: the legal minimum, and why it is not the sensible one",{"type":9,"value":17282,"toc":17556},[17283,17286,17290,17304,17307,17310,17314,17320,17323,17327,17330,17418,17422,17482,17486,17489,17495,17499,17502,17505,17509,17512,17515,17519,17522,17524,17550,17552],[12,17284,17285],{},"Tyres are the only part of a car touching the road, and the only safety component with a legal minimum most drivers can check in two minutes with a 20p coin.",[24,17287,17289],{"id":17288},"the-legal-requirement","The legal requirement",[12,17291,17292,17293,17296,17297,17300,17301,22],{},"For cars, the tread must be at least ",[19,17294,17295],{},"1.6mm"," across the ",[19,17298,17299],{},"central three-quarters"," of the tread, around the ",[19,17302,17303],{},"entire circumference",[12,17305,17306],{},"Two details people miss. It is the central three-quarters, so healthy-looking outer edges do not save an illegal middle. And it is the whole circumference, so one bald patch fails the whole tyre.",[12,17308,17309],{},"Tyres must also be correctly inflated, free from dangerous cuts or bulges, and suitable for the use.",[24,17311,17313],{"id":17312},"the-penalty-is-per-tyre","The penalty is per tyre",[12,17315,17316,17317,22],{},"This is the part that surprises people: it is ",[19,17318,17319],{},"three penalty points and a fine per illegal tyre",[12,17321,17322],{},"Four illegal tyres is twelve points, which is a ban, arrived at in one roadside stop without exceeding a single speed limit.",[24,17324,17326],{"id":17325},"what-the-tread-depth-actually-costs-you","What the tread depth actually costs you",[12,17328,17329],{},"Wet braking from 50 mph, indicative stopping distances:",[71,17331,17332,17345],{},[74,17333,17334],{},[77,17335,17336,17339,17342],{},[80,17337,17338],{},"Tread depth",[80,17340,17341],{},"Status",[80,17343,17344],{},"Relative wet stopping distance",[87,17346,17347,17358,17369,17382,17393,17405],{},[77,17348,17349,17352,17355],{},[92,17350,17351],{},"8mm (new)",[92,17353,17354],{},"New",[92,17356,17357],{},"Baseline",[77,17359,17360,17363,17366],{},[92,17361,17362],{},"5mm",[92,17364,17365],{},"Good",[92,17367,17368],{},"Slightly longer",[77,17370,17371,17374,17379],{},[92,17372,17373],{},"3mm",[92,17375,17376],{},[19,17377,17378],{},"Recommended change point",[92,17380,17381],{},"Noticeably longer",[77,17383,17384,17387,17390],{},[92,17385,17386],{},"2mm",[92,17388,17389],{},"Legal, poor",[92,17391,17392],{},"Considerably longer",[77,17394,17395,17397,17402],{},[92,17396,17295],{},[92,17398,17399],{},[19,17400,17401],{},"Legal minimum",[92,17403,17404],{},"Substantially longer",[77,17406,17407,17410,17415],{},[92,17408,17409],{},"Below 1.6mm",[92,17411,17412],{},[19,17413,17414],{},"Illegal",[92,17416,17417],{},"3 points and a fine, per tyre",[24,17419,17421],{"id":17420},"the-penalty-stacks","The penalty stacks",[71,17423,17424,17437],{},[74,17425,17426],{},[77,17427,17428,17431,17434],{},[80,17429,17430],{},"Illegal tyres",[80,17432,17433],{},"Penalty points",[80,17435,17436],{},"Consequence",[87,17438,17439,17448,17457,17467],{},[77,17440,17441,17443,17445],{},[92,17442,7100],{},[92,17444,8682],{},[92,17446,17447],{},"Fine",[77,17449,17450,17452,17454],{},[92,17451,7113],{},[92,17453,8724],{},[92,17455,17456],{},"Fine; licence revoked if within 2 years of passing",[77,17458,17459,17461,17464],{},[92,17460,8682],{},[92,17462,17463],{},"9",[92,17465,17466],{},"Close to a ban",[77,17468,17469,17471,17476],{},[92,17470,8696],{},[92,17472,17473],{},[19,17474,17475],{},"12",[92,17477,17478,17481],{},[19,17479,17480],{},"Ban",", from a single roadside stop",[24,17483,17485],{"id":17484},"why-16mm-is-not-where-you-should-be-changing-them","Why 1.6mm is not where you should be changing them",[12,17487,17488],{},"The legal minimum is a floor, not a target. Wet braking performance falls off well before it, most testing shows meaningful deterioration below about 3mm, with stopping distances lengthening considerably by the time you reach the legal limit.",[12,17490,17491,17492,17494],{},"Many manufacturers and safety organisations recommend replacing at ",[19,17493,17373],{},". That is not an upsell so much as an acknowledgement that the legal minimum was set as an enforcement threshold, not as the point at which a tyre stops working well.",[24,17496,17498],{"id":17497},"the-20p-test","The 20p test",[12,17500,17501],{},"Insert a 20p coin into the main tread grooves. If the outer band of the coin is hidden, the tread is above roughly 1.6-1.8mm. If you can see the band, the tyre is at or near the limit and needs looking at properly with a depth gauge.",[12,17503,17504],{},"Do it at several points around the tyre and across its width, not once.",[24,17506,17508],{"id":17507},"pressure-which-costs-money-as-well-as-safety","Pressure, which costs money as well as safety",[12,17510,17511],{},"Under-inflated tyres wear faster at the edges, increase rolling resistance and cost fuel. Pressure drops naturally over time and falls further in cold weather, roughly 1-2 PSI for every 10°C.",[12,17513,17514],{},"Checking monthly is the single cheapest thing you can do for both safety and economy. If you keep a fill-up log, an unexplained dip in MPG across a couple of tanks is often exactly this.",[24,17516,17518],{"id":17517},"for-business-vehicles","For business vehicles",[12,17520,17521],{},"If you or your employees drive for work, tyre condition is part of the duty of care around work vehicles, not just an MOT question. A vehicle used for work is expected to be roadworthy every day, not on the day it was tested.",[24,17523,210],{"id":209},[162,17525,17526,17533,17538,17543],{},[35,17527,17528],{},[216,17529,17532],{"href":17530,"rel":17531},"https:\u002F\u002Fwww.gov.uk\u002Fgetting-an-mot",[220],"Getting an MOT (GOV.UK)",[35,17534,17535],{},[216,17536,16516],{"href":16514,"rel":17537},[220],[35,17539,17540],{},[216,17541,16926],{"href":16924,"rel":17542},[220],[35,17544,17545],{},[216,17546,17549],{"href":17547,"rel":17548},"https:\u002F\u002Fwww.gov.uk\u002Fcheck-mot-history",[220],"Check the MOT history of a vehicle (GOV.UK)",[718,17551],{},[12,17553,17554],{},[723,17555,17252],{},{"title":248,"searchDepth":249,"depth":249,"links":17557},[17558,17559,17560,17561,17562,17563,17564,17565,17566],{"id":17288,"depth":249,"text":17289},{"id":17312,"depth":249,"text":17313},{"id":17325,"depth":249,"text":17326},{"id":17420,"depth":249,"text":17421},{"id":17484,"depth":249,"text":17485},{"id":17497,"depth":249,"text":17498},{"id":17507,"depth":249,"text":17508},{"id":17517,"depth":249,"text":17518},{"id":209,"depth":249,"text":210},"2025-08-14","1.6mm is the law. Braking distances start deteriorating well before that, and four illegal tyres is twelve points.","\u002Fblog\u002Ftyres-tread-and-the-law.jpg","A close view of a car wheel and tyre","Photo by Sean MacEntee","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F18090920@N07\u002F5484583021",{},"\u002Fblog\u002Ftyres-tread-and-the-law",[],{"title":17280,"description":17568},"blog\u002Ftyres-tread-and-the-law",[17579,17580,16556],"tyres","mot","ZEiDyfh24l65E-QhR5qX9k8Nr34ZnsqhtYlpkM8zgVQ",{"id":17583,"title":17584,"author":7,"body":17585,"category":444,"date":17859,"description":17860,"draft":261,"extension":262,"image":17861,"imageAlt":17862,"imageCredit":17863,"imageCreditUrl":17864,"imageIsScreenshot":261,"imageLicence":14244,"imageLicenceUrl":14245,"meta":17865,"navigation":267,"path":17866,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":17867,"seo":17868,"seoTitle":265,"stem":17869,"tags":17870,"updated":265,"__hash__":17872},"blog\u002Fblog\u002Fhighway-code-hierarchy-of-road-users.md","The Highway Code changed, and most drivers never read it",{"type":9,"value":17586,"toc":17848},[17587,17590,17594,17605,17608,17611,17615,17691,17694,17698,17747,17750,17754,17761,17764,17768,17771,17789,17792,17796,17799,17802,17806,17809,17812,17816,17819,17821,17842,17844],[12,17588,17589],{},"The Highway Code was substantially revised in 2022. Unlike a speed limit change, nothing on the road looked different the next morning, so a great many drivers are still operating on the previous version.",[24,17591,17593],{"id":17592},"the-hierarchy-of-road-users","The hierarchy of road users",[12,17595,17596,17597,17600,17601,17604],{},"The central idea: those who can do the ",[19,17598,17599],{},"greatest harm"," bear the ",[19,17602,17603],{},"greatest responsibility"," to reduce the danger they pose.",[12,17606,17607],{},"The order runs roughly pedestrians, then cyclists, then horse riders, then motorcyclists, then cars and vans, then large goods vehicles. It does not remove anyone's responsibility for their own safety, and it does not give anyone right of way by default. What it does is set the expectation of who should be looking out for whom.",[12,17609,17610],{},"If you drive a van for work, you are further up that hierarchy than you may have realised.",[24,17612,17614],{"id":17613},"the-hierarchy-and-what-it-means-for-you","The hierarchy, and what it means for you",[71,17616,17617,17630],{},[74,17618,17619],{},[77,17620,17621,17624,17627],{},[80,17622,17623],{},"Road user",[80,17625,17626],{},"Position",[80,17628,17629],{},"Responsibility toward others",[87,17631,17632,17643,17652,17661,17670,17678],{},[77,17633,17634,17637,17640],{},[92,17635,17636],{},"Pedestrians",[92,17638,17639],{},"Most at risk",[92,17641,17642],{},"Least responsibility for others' safety",[77,17644,17645,17648,17650],{},[92,17646,17647],{},"Cyclists",[92,17649],{},[92,17651],{},[77,17653,17654,17657,17659],{},[92,17655,17656],{},"Horse riders",[92,17658],{},[92,17660],{},[77,17662,17663,17666,17668],{},[92,17664,17665],{},"Motorcyclists",[92,17667],{},[92,17669],{},[77,17671,17672,17674,17676],{},[92,17673,2742],{},[92,17675],{},[92,17677],{},[77,17679,17680,17683,17686],{},[92,17681,17682],{},"Large goods vehicles",[92,17684,17685],{},"Greatest potential to harm",[92,17687,17688],{},[19,17689,17690],{},"Greatest responsibility",[12,17692,17693],{},"It does not give anyone automatic right of way, and it does not remove anyone's responsibility for\ntheir own safety. It sets the expectation of who looks out for whom.",[24,17695,17697],{"id":17696},"the-passing-distances","The passing distances",[71,17699,17700,17713],{},[74,17701,17702],{},[77,17703,17704,17707,17710],{},[80,17705,17706],{},"Passing",[80,17708,17709],{},"Minimum space",[80,17711,17712],{},"Maximum speed",[87,17714,17715,17726,17737],{},[77,17716,17717,17720,17723],{},[92,17718,17719],{},"Cyclist",[92,17721,17722],{},"1.5 m",[92,17724,17725],{},"up to 30 mph; more space above that",[77,17727,17728,17731,17734],{},[92,17729,17730],{},"Horse rider",[92,17732,17733],{},"2 m",[92,17735,17736],{},"10 mph",[77,17738,17739,17742,17744],{},[92,17740,17741],{},"Pedestrian in the road",[92,17743,17733],{},[92,17745,17746],{},"Low speed",[12,17748,17749],{},"If the space is not there, wait behind.",[24,17751,17753],{"id":17752},"priority-for-pedestrians-at-junctions","Priority for pedestrians at junctions",[12,17755,17756,17757,17760],{},"The change most likely to surprise: when turning into or out of a junction, you should ",[19,17758,17759],{},"give way to pedestrians crossing or waiting to cross"," the road you are turning into.",[12,17762,17763],{},"Previously the guidance only covered pedestrians already crossing. Now it includes those waiting. This is the one that produces confusion at every side road in the country, because half the drivers know about it and half do not.",[24,17765,17767],{"id":17766},"overtaking-cyclists-and-horses","Overtaking cyclists and horses",[12,17769,17770],{},"Clearer distances than the old \"give them plenty of room\":",[162,17772,17773,17778,17783],{},[35,17774,17775,17777],{},[19,17776,17647],{},": leave at least 1.5 metres at speeds up to 30 mph, and more above that",[35,17779,17780,17782],{},[19,17781,17656],{},": pass at no more than 10 mph, leaving at least 2 metres",[35,17784,17785,17788],{},[19,17786,17787],{},"Pedestrians walking in the road",": at least 2 metres, at low speed",[12,17790,17791],{},"You should wait behind rather than squeeze past if the space is not there.",[24,17793,17795],{"id":17794},"cyclists-riding-in-the-centre-of-the-lane","Cyclists riding in the centre of the lane",[12,17797,17798],{},"The Code now positively advises cyclists to ride in the centre of the lane in certain situations, quiet roads, slow traffic, approaching junctions, for visibility and safety.",[12,17800,17801],{},"This is not a cyclist being obstructive. It is them following the guidance, and a driver who understands that gets less angry at junctions.",[24,17803,17805],{"id":17804},"the-dutch-reach","The Dutch reach",[12,17807,17808],{},"Open the door with the hand furthest from it. That forces your shoulder round and your eyes over your shoulder, so you see the cyclist you were about to door.",[12,17810,17811],{},"It takes about a week to become automatic and it is the cheapest safety change on the list.",[24,17813,17815],{"id":17814},"why-it-matters-if-you-drive-for-work","Why it matters if you drive for work",[12,17817,17818],{},"The Code is used to establish standards of conduct in prosecutions and in civil claims. \"I didn't know it had changed\" is not a position anybody wants to be arguing from, and someone who drives 20,000 miles a year is far more likely to end up in the situation where it matters.",[24,17820,210],{"id":209},[162,17822,17823,17828,17835],{},[35,17824,17825],{},[216,17826,16509],{"href":16507,"rel":17827},[220],[35,17829,17830],{},[216,17831,17834],{"href":17832,"rel":17833},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fthe-highway-code\u002Fgeneral-rules-techniques-and-advice-for-all-drivers-and-riders-103-to-158",[220],"General rules, techniques and advice for all drivers and riders (103 to 158) (The Highway Code)",[35,17836,17837],{},[216,17838,17841],{"href":17839,"rel":17840},"https:\u002F\u002Fwww.gov.uk\u002Fbrowse\u002Fdriving\u002Fhighway-code-road-safety",[220],"The Highway Code, road safety and vehicle rules (GOV.UK)",[718,17843],{},[12,17845,17846],{},[723,17847,17252],{},{"title":248,"searchDepth":249,"depth":249,"links":17849},[17850,17851,17852,17853,17854,17855,17856,17857,17858],{"id":17592,"depth":249,"text":17593},{"id":17613,"depth":249,"text":17614},{"id":17696,"depth":249,"text":17697},{"id":17752,"depth":249,"text":17753},{"id":17766,"depth":249,"text":17767},{"id":17794,"depth":249,"text":17795},{"id":17804,"depth":249,"text":17805},{"id":17814,"depth":249,"text":17815},{"id":209,"depth":249,"text":210},"2025-08-07","A hierarchy of road users, priority for pedestrians at junctions, and the Dutch reach. Three years on, the changes are still news to people.","\u002Fblog\u002Fhighway-code-hierarchy-of-road-users.jpg","A traffic signal with a cycle symbol at a junction","Photo by MHM55, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=99155719",{},"\u002Fblog\u002Fhighway-code-hierarchy-of-road-users",[],{"title":17584,"description":17860},"blog\u002Fhighway-code-hierarchy-of-road-users",[16557,16556,17871],"cyclists","FrguavSP4051HTsjdwRFVB8AOv9mKlVBCArtQRye4fk",{"id":17874,"title":17875,"author":7,"body":17876,"category":444,"date":18100,"description":18101,"draft":261,"extension":262,"image":18102,"imageAlt":18103,"imageCredit":18104,"imageCreditUrl":18105,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":18106,"navigation":267,"path":18107,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":18108,"seo":18109,"seoTitle":265,"stem":18110,"tags":18111,"updated":265,"__hash__":18112},"blog\u002Fblog\u002Fmot-and-roadworthiness-for-work-vehicles.md","An MOT is not proof your van was roadworthy",{"type":9,"value":17877,"toc":18091},[17878,17881,17885,17892,17895,17899,17902,17905,17909,17912,17923,17926,17930,18006,18009,18013,18016,18048,18052,18055,18058,18060,18084,18086],[12,17879,17880],{},"A valid MOT certificate proves a vehicle met the minimum standard on the day it was tested. It says nothing about the day you are driving it, which is the day that matters.",[24,17882,17884],{"id":17883},"what-the-test-is","What the test is",[12,17886,17887,17888,17891],{},"Cars, vans and most vehicles need their first MOT at ",[19,17889,17890],{},"three years old",", then annually. It checks the items on the test schedule, brakes, lights, tyres, suspension, emissions, structure, visibility, against a defined standard.",[12,17893,17894],{},"It is not a service, it does not check the engine's condition, and it does not predict anything.",[24,17896,17898],{"id":17897},"the-obligation-the-certificate-does-not-discharge","The obligation the certificate does not discharge",[12,17900,17901],{},"It is an offence to use a vehicle on a road in a dangerous or unroadworthy condition regardless of when it was tested. A certificate from eleven months ago is not a defence for a tyre that went below the limit last week.",[12,17903,17904],{},"For anyone driving for work this is the important half, because it is a continuing duty rather than an annual event.",[24,17906,17908],{"id":17907},"where-the-employer-comes-in","Where the employer comes in",[12,17910,17911],{},"If employees drive for work, their own vehicles included, the employer has duties around their safety while working. In practice that usually means being able to show:",[162,17913,17914,17917,17920],{},[35,17915,17916],{},"Vehicles used for work are maintained and roadworthy",[35,17918,17919],{},"Where employees use their own cars, there is a check that they are taxed, insured for business use and MOT'd",[35,17921,17922],{},"Drivers know they can report a defect without being penalised for the delay it causes",[12,17924,17925],{},"The grey-fleet case, staff using their own cars on company business, is the one most often overlooked, because nobody feels responsible for a vehicle they do not own.",[24,17927,17929],{"id":17928},"what-the-mot-does-and-does-not-cover","What the MOT does and does not cover",[71,17931,17932,17942],{},[74,17933,17934],{},[77,17935,17936,17939],{},[80,17937,17938],{},"Checked at MOT",[80,17940,17941],{},"Not checked at MOT",[87,17943,17944,17952,17960,17968,17976,17984,17992,17999],{},[77,17945,17946,17949],{},[92,17947,17948],{},"Brakes",[92,17950,17951],{},"Engine condition",[77,17953,17954,17957],{},[92,17955,17956],{},"Lights and indicators",[92,17958,17959],{},"Clutch and gearbox",[77,17961,17962,17965],{},[92,17963,17964],{},"Tyres and wheels",[92,17966,17967],{},"Oil and coolant level between services",[77,17969,17970,17973],{},[92,17971,17972],{},"Suspension",[92,17974,17975],{},"Cambelt",[77,17977,17978,17981],{},[92,17979,17980],{},"Steering",[92,17982,17983],{},"Air conditioning",[77,17985,17986,17989],{},[92,17987,17988],{},"Exhaust and emissions",[92,17990,17991],{},"Anything that fails the day after",[77,17993,17994,17997],{},[92,17995,17996],{},"Structure and corrosion",[92,17998],{},[77,18000,18001,18004],{},[92,18002,18003],{},"Visibility, wipers, washers",[92,18005],{},[12,18007,18008],{},"The right-hand column is why an MOT is not a service and not a guarantee.",[24,18010,18012],{"id":18011},"the-practical-routine","The practical routine",[12,18014,18015],{},"Daily or weekly walk-round checks catch nearly everything that matters and take two minutes:",[162,18017,18018,18024,18030,18036,18042],{},[35,18019,18020,18023],{},[19,18021,18022],{},"Tyres",": pressure, tread, damage",[35,18025,18026,18029],{},[19,18027,18028],{},"Lights",": all of them, which needs a second person or a reflective window",[35,18031,18032,18035],{},[19,18033,18034],{},"Fluids",": oil, coolant, screenwash",[35,18037,18038,18041],{},[19,18039,18040],{},"Glass and mirrors",": chips spread, and a chip in the swept area can fail an MOT",[35,18043,18044,18047],{},[19,18045,18046],{},"Wipers",": smearing is a visibility defect, not an annoyance",[24,18049,18051],{"id":18050},"keeping-the-evidence","Keeping the evidence",[12,18053,18054],{},"If something does happen, the useful thing is a record showing the vehicle was being looked after, not a certificate showing it passed a test last spring.",[12,18056,18057],{},"That is the same argument as the mileage log, for the same reason: contemporaneous records of what actually happened beat reconstructions. If you are already recording journeys per vehicle, you have the usage history to go with the maintenance one, which between them describe how hard the vehicle has been worked and when it was last looked at.",[24,18059,210],{"id":209},[162,18061,18062,18067,18072,18079],{},[35,18063,18064],{},[216,18065,17532],{"href":17530,"rel":18066},[220],[35,18068,18069],{},[216,18070,17549],{"href":17547,"rel":18071},[220],[35,18073,18074],{},[216,18075,18078],{"href":18076,"rel":18077},"https:\u002F\u002Fwww.gov.uk\u002Fget-stop-view-mot-reminder",[220],"Get an MOT reminder (GOV.UK)",[35,18080,18081],{},[216,18082,16516],{"href":16514,"rel":18083},[220],[718,18085],{},[12,18087,18088],{},[723,18089,18090],{},"General information, not legal advice. Employer duties around driving for work are detailed: take advice on your own obligations.",{"title":248,"searchDepth":249,"depth":249,"links":18092},[18093,18094,18095,18096,18097,18098,18099],{"id":17883,"depth":249,"text":17884},{"id":17897,"depth":249,"text":17898},{"id":17907,"depth":249,"text":17908},{"id":17928,"depth":249,"text":17929},{"id":18011,"depth":249,"text":18012},{"id":18050,"depth":249,"text":18051},{"id":209,"depth":249,"text":210},"2025-07-31","The test is one day a year. The obligation is every day, and for work vehicles it reaches the employer too. What an MOT covers, and what it does not.","\u002Fblog\u002Fmot-and-roadworthiness-for-work-vehicles.jpg","A mechanic working under the bonnet of a car","Photo by Shixart1985, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=188690259",{},"\u002Fblog\u002Fmot-and-roadworthiness-for-work-vehicles",[],{"title":17875,"description":18101},"blog\u002Fmot-and-roadworthiness-for-work-vehicles",[17580,9581,15049],"8bDmbDBQPOubMc3XTUvZQr6Afylg7_iVix79r0rxYnY",{"id":18114,"title":18115,"author":7,"body":18116,"category":258,"date":18454,"description":18455,"draft":261,"extension":262,"image":18456,"imageAlt":18457,"imageCredit":18458,"imageCreditUrl":18459,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":18460,"navigation":267,"path":1003,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":18461,"seo":18462,"seoTitle":265,"stem":18463,"tags":18464,"updated":2671,"__hash__":18465},"blog\u002Fblog\u002Fuk-vs-us-mileage-rates.md","55p or 76 cents: how the UK and US pay for business miles",{"type":9,"value":18117,"toc":18444},[18118,18121,18125,18136,18153,18156,18160,18165,18168,18171,18174,18178,18188,18194,18202,18211,18215,18320,18324,18372,18375,18379,18382,18385,18388,18392,18395,18397,18437,18439],[12,18119,18120],{},"Both countries have a flat rate per mile for driving your own car for work. The mechanisms differ more than the numbers do.",[24,18122,18124],{"id":18123},"the-headline-rates","The headline rates",[12,18126,18127,18130,18131,2714,18133,18135],{},[19,18128,18129],{},"UK."," The approved mileage rate for cars and vans is ",[19,18132,2713],{},[19,18134,2717],{},", for journeys from 6 April 2026. It had been 45p and 25p from 2011-12 to 2025-26. The rise was announced on 21 May 2026 and backdated to 6 April 2026.",[12,18137,18138,18141,18142,18145,18146,18148,18149,18152],{},[19,18139,18140],{},"US."," The IRS publishes a ",[19,18143,18144],{},"standard mileage rate"," for business use, normally once a year and occasionally mid-year when fuel prices move sharply. For 2026 it is ",[19,18147,134],{}," from 1 January to 30 June and ",[19,18150,18151],{},"76 cents"," from 1 July. It was 70 cents for 2025.",[12,18154,18155],{},"At a rough exchange rate the two are close on the first 10,000 miles. After that, the UK rate drops to 25p and the US rate does not drop at all.",[24,18157,18159],{"id":18158},"the-structural-difference-that-matters","The structural difference that matters",[12,18161,18162],{},[19,18163,18164],{},"The UK bands. The US does not.",[12,18166,18167],{},"HMRC's 10,000-mile threshold assumes that beyond a certain point your cost per mile falls. That is true of some costs and not others. Fuel scales with distance, and so do tyres and servicing.",[12,18169,18170],{},"The IRS rate applies to every business mile at the same rate, all year. On 30,000 business miles, the US rate applies in full to every one of them. In the UK the first 10,000 are at 55p and the other 20,000 at 25p, which averages 35p a mile.",[12,18172,18173],{},"For high-mileage drivers this is the single biggest difference between the two systems.",[24,18175,18177],{"id":18176},"who-benefits-and-how","Who benefits, and how",[12,18179,18180,18183,18184,18187],{},[19,18181,18182],{},"UK employees."," If your employer pays up to the approved rate, the payment is tax free and there is nothing to declare. Anything above it is taxable. If they pay less, you can claim ",[19,18185,18186],{},"Mileage Allowance Relief",": tax relief on the gap, through Self Assessment or a P87. The relief is worth the gap multiplied by your tax rate, not the gap itself.",[12,18189,18190,18193],{},[19,18191,18192],{},"UK self-employed."," Sole traders can use the same rates as simplified expenses, a deduction from profit, instead of claiming actual vehicle costs.",[12,18195,18196,18198,18199,18201],{},[19,18197,18140],{}," Most employees cannot deduct an unreimbursed business mile at all. Unreimbursed employee expenses stopped being deductible for most employees from 2018, and the One Big Beautiful Bill Act of 2025 made that permanent. The standard mileage rate mainly benefits the ",[19,18200,7773],{},", and employees whose employers reimburse them under an accountable plan.",[12,18203,18204,18205,18208,18209,22],{},"So the UK system is more generous to ",[723,18206,18207],{},"employees",", and the US rate is more generous per mile to the ",[723,18210,7773],{},[24,18212,18214],{"id":18213},"the-two-systems-side-by-side","The two systems side by side",[71,18216,18217,18229],{},[74,18218,18219],{},[77,18220,18221,18223,18226],{},[80,18222],{},[80,18224,18225],{},"UK (HMRC)",[80,18227,18228],{},"US (IRS)",[87,18230,18231,18241,18255,18266,18281,18291,18301,18310],{},[77,18232,18233,18235,18238],{},[92,18234,1812],{},[92,18236,18237],{},"55p, then 25p (from 6 April 2026)",[92,18239,18240],{},"72.5 cents to 30 June 2026, 76 cents from 1 July 2026",[77,18242,18243,18246,18251],{},[92,18244,18245],{},"Banded by annual mileage",[92,18247,18248,18250],{},[19,18249,3124],{},", at 10,000",[92,18252,18253],{},[19,18254,3164],{},[77,18256,18257,18260,18263],{},[92,18258,18259],{},"Last change",[92,18261,18262],{},"6 April 2026 (from 45p)",[92,18264,18265],{},"1 July 2026",[77,18267,18268,18271,18276],{},[92,18269,18270],{},"Employee relief on a shortfall",[92,18272,18273,18275],{},[19,18274,3124],{},", Mileage Allowance Relief",[92,18277,18278],{},[19,18279,18280],{},"Largely no",[77,18282,18283,18285,18288],{},[92,18284,4699],{},[92,18286,18287],{},"Yes, simplified expenses",[92,18289,18290],{},"Yes, standard mileage rate",[77,18292,18293,18296,18299],{},[92,18294,18295],{},"Passenger payments",[92,18297,18298],{},"Up to 5p per passenger mile, only if the employer pays it",[92,18300,1826],{},[77,18302,18303,18306,18308],{},[92,18304,18305],{},"Commuting deductible",[92,18307,3164],{},[92,18309,3164],{},[77,18311,18312,18315,18317],{},[92,18313,18314],{},"Contemporaneous record expected",[92,18316,3124],{},[92,18318,18319],{},"Yes, explicitly",[24,18321,18323],{"id":18322},"at-30000-business-miles","At 30,000 business miles",[71,18325,18326,18337],{},[74,18327,18328],{},[77,18329,18330,18332,18334],{},[80,18331],{},[80,18333,1805],{},[80,18335,18336],{},"US",[87,18338,18339,18349,18358],{},[77,18340,18341,18344,18346],{},[92,18342,18343],{},"First 10,000",[92,18345,3754],{},[92,18347,18348],{},"Full rate on every mile",[77,18350,18351,18354,18356],{},[92,18352,18353],{},"Remaining 20,000",[92,18355,3808],{},[92,18357,18348],{},[77,18359,18360,18365,18369],{},[92,18361,18362],{},[19,18363,18364],{},"Average rate",[92,18366,18367],{},[19,18368,3816],{},[92,18370,18371],{},"Unchanged from the headline rate",[12,18373,18374],{},"The high-mileage self-employed driver does materially better in the US. The employee reimbursed below the approved rate does materially better in the UK.",[24,18376,18378],{"id":18377},"both-demand-the-same-evidence","Both demand the same evidence",[12,18380,18381],{},"This is where the two systems agree completely.",[12,18383,18384],{},"Both expect a contemporaneous log: date, destination, business purpose and distance. Both treat commuting as non-deductible. Both are sceptical of round numbers and reconstructions.",[12,18386,18387],{},"The IRS is, if anything, more explicit about wanting records made at or near the time of the journey. HMRC's expectation is the same in substance.",[24,18389,18391],{"id":18390},"the-practical-lesson","The practical lesson",[12,18393,18394],{},"Whichever side of the Atlantic you are on, the constraint is not the rate. It is whether you can evidence the miles. A generous rate applied to journeys you never recorded is worth nothing.",[24,18396,210],{"id":209},[162,18398,18399,18404,18409,18414,18419,18425,18430],{},[35,18400,18401],{},[216,18402,1902],{"href":1900,"rel":18403},[220],[35,18405,18406],{},[216,18407,716],{"href":714,"rel":18408},[220],[35,18410,18411],{},[216,18412,408],{"href":406,"rel":18413},[220],[35,18415,18416],{},[216,18417,4076],{"href":2927,"rel":18418},[220],[35,18420,18421],{},[216,18422,18424],{"href":227,"rel":18423},[220],"Standard mileage rates (IRS)",[35,18426,18427],{},[216,18428,421],{"href":419,"rel":18429},[220],[35,18431,18432],{},[216,18433,18436],{"href":18434,"rel":18435},"https:\u002F\u002Fwww.irs.gov\u002Fpublications\u002Fp529",[220],"Publication 529, Miscellaneous Deductions (IRS)",[718,18438],{},[12,18440,18441],{},[723,18442,18443],{},"General information for UK and US drivers, not tax advice. Rates change: check the current figure in the jurisdiction you are filing in.",{"title":248,"searchDepth":249,"depth":249,"links":18445},[18446,18447,18448,18449,18450,18451,18452,18453],{"id":18123,"depth":249,"text":18124},{"id":18158,"depth":249,"text":18159},{"id":18176,"depth":249,"text":18177},{"id":18213,"depth":249,"text":18214},{"id":18322,"depth":249,"text":18323},{"id":18377,"depth":249,"text":18378},{"id":18390,"depth":249,"text":18391},{"id":209,"depth":249,"text":210},"2025-07-24","Two countries, two systems, and a gap that is smaller than the exchange rate makes it look. The rates side by side, and the difference that matters.","\u002Fblog\u002Fuk-vs-us-mileage-rates.jpg","Vehicles queuing at a border and toll plaza","Photo by 5of7, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=19089114",{},[1922,4125,272],{"title":18115,"description":18455},"blog\u002Fuk-vs-us-mileage-rates",[464,278,1088],"od1G2zX_FhubHHdvhhIb_HZXkvKe0uvE41Jb3KfoWp4",{"id":18467,"title":18468,"author":7,"body":18469,"category":444,"date":18747,"description":18748,"draft":261,"extension":262,"image":18749,"imageAlt":18750,"imageCredit":18751,"imageCreditUrl":18752,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":18753,"navigation":267,"path":18754,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":18755,"seo":18756,"seoTitle":265,"stem":18757,"tags":18758,"updated":265,"__hash__":18761},"blog\u002Fblog\u002Fdriving-in-america-uk-driver.md","What a British driver notices in America",{"type":9,"value":18470,"toc":18735},[18471,18474,18478,18481,18484,18488,18491,18495,18498,18501,18505,18508,18511,18515,18518,18521,18525,18636,18640,18643,18685,18689,18692,18695,18699,18702,18704,18728,18730],[12,18472,18473],{},"Driving in the United States is easier than most British drivers expect and strange in ways they do not anticipate. The wrong side of the road stops being the hard part after about an hour. Everything below takes longer.",[24,18475,18477],{"id":18476},"turning-right-on-a-red-light","Turning right on a red light",[12,18479,18480],{},"In most states you may turn right at a red light after stopping, unless a sign forbids it. There is no British equivalent and it feels illegal for about a week.",[12,18482,18483],{},"The corollary is that traffic behind you expects it. Sitting at a red waiting for green when the way is clear will produce a horn.",[24,18485,18487],{"id":18486},"four-way-stops","Four-way stops",[12,18489,18490],{},"An intersection where every approach has a stop sign. Priority goes to whoever arrived first; simultaneous arrivals yield to the right. It works on a shared understanding rather than signage, and it works remarkably well until a British driver arrives and waits to be waved through.",[24,18492,18494],{"id":18493},"undertaking-is-normal","Undertaking is normal",[12,18496,18497],{},"On a multi-lane freeway, passing on either side is generally permitted and universally practised. Lane discipline of the British \"keep left unless overtaking\" kind largely does not exist.",[12,18499,18500],{},"This is the single biggest adjustment. You must check both sides before changing lanes, every time, because someone will be there.",[24,18502,18504],{"id":18503},"the-speeds-are-lower-than-you-think","The speeds are lower than you think",[12,18506,18507],{},"Interstate limits are commonly 65-75 mph, higher in parts of the west. Enforcement varies enormously by state and by county, and radar is genuinely everywhere in some places.",[12,18509,18510],{},"Distances, though, are on another scale entirely. A drive that would cross England is an afternoon between two cities in Texas.",[24,18512,18514],{"id":18513},"fuel-is-cheap-and-the-cars-drink-it","Fuel is cheap and the cars drink it",[12,18516,18517],{},"Petrol, gasoline, is a fraction of the UK price, largely because the tax component is far smaller. That funds a fleet that is bigger and thirstier, and it makes MPG a much less emotive subject than it is here.",[12,18519,18520],{},"Note that US gallons are smaller than imperial ones: a US MPG figure is about 83% of the UK equivalent for the same car. A \"30 mpg\" American car is roughly 36 mpg in British terms.",[24,18522,18524],{"id":18523},"the-differences-that-catch-people","The differences that catch people",[71,18526,18527,18537],{},[74,18528,18529],{},[77,18530,18531,18533,18535],{},[80,18532],{},[80,18534,1805],{},[80,18536,18336],{},[87,18538,18539,18552,18565,18576,18589,18599,18610,18623],{},[77,18540,18541,18544,18547],{},[92,18542,18543],{},"Turning right on red",[92,18545,18546],{},"Never",[92,18548,18549],{},[19,18550,18551],{},"Usually permitted after stopping",[77,18553,18554,18557,18560],{},[92,18555,18556],{},"Overtaking",[92,18558,18559],{},"Offside only, keep left",[92,18561,18562],{},[19,18563,18564],{},"Either side, normal practice",[77,18566,18567,18570,18573],{},[92,18568,18569],{},"Lane discipline",[92,18571,18572],{},"Keep left unless overtaking",[92,18574,18575],{},"Largely absent",[77,18577,18578,18581,18584],{},[92,18579,18580],{},"Unsignalled crossroads",[92,18582,18583],{},"Rare",[92,18585,18586],{},[19,18587,18588],{},"Four-way stops, first to arrive goes",[77,18590,18591,18594,18596],{},[92,18592,18593],{},"Motorway limits",[92,18595,10948],{},[92,18597,18598],{},"65-75, higher in parts of the west",[77,18600,18601,18604,18607],{},[92,18602,18603],{},"Junction numbering",[92,18605,18606],{},"Sequential",[92,18608,18609],{},"By milepost",[77,18611,18612,18615,18618],{},[92,18613,18614],{},"Fuel price",[92,18616,18617],{},"High, mostly tax",[92,18619,18620],{},[19,18621,18622],{},"A fraction of UK prices",[77,18624,18625,18628,18631],{},[92,18626,18627],{},"Gallon",[92,18629,18630],{},"Imperial, 4.546 L",[92,18632,18633],{},[19,18634,18635],{},"US, 3.785 L",[24,18637,18639],{"id":18638},"converting-the-mpg-figures","Converting the MPG figures",[12,18641,18642],{},"A US gallon is smaller, so US MPG figures understate by about 17% in British terms:",[71,18644,18645,18655],{},[74,18646,18647],{},[77,18648,18649,18652],{},[80,18650,18651],{},"US MPG",[80,18653,18654],{},"Equivalent UK MPG",[87,18656,18657,18664,18671,18678],{},[77,18658,18659,18662],{},[92,18660,18661],{},"20",[92,18663,15117],{},[77,18665,18666,18669],{},[92,18667,18668],{},"25",[92,18670,8956],{},[77,18672,18673,18675],{},[92,18674,8956],{},[92,18676,18677],{},"36",[77,18679,18680,18682],{},[92,18681,10974],{},[92,18683,18684],{},"48",[24,18686,18688],{"id":18687},"the-roads-themselves-are-a-different-philosophy","The roads themselves are a different philosophy",[12,18690,18691],{},"The Interstate system was built to a consistent national standard, largely in open country, with long distances between exits and generous geometry. British motorways were retro-fitted into a small, densely populated island where the land was already spoken for.",[12,18693,18694],{},"That explains a great deal about both networks: why American exits are numbered by milepost and ours are numbered sequentially, why their junctions are enormous and ours are tight, and why we run smart motorways to add capacity where they would simply have added lanes.",[24,18696,18698],{"id":18697},"if-any-of-it-is-business-travel","If any of it is business travel",[12,18700,18701],{},"If you drive abroad on business in your own vehicle, the mileage is claimable at the same UK approved rates. A business mile is a business mile wherever it was driven. Hire cars are a different matter, as the cost of the hire is the expense rather than a per-mile rate.",[24,18703,210],{"id":209},[162,18705,18706,18713,18718,18723],{},[35,18707,18708],{},[216,18709,18712],{"href":18710,"rel":18711},"https:\u002F\u002Fwww.fhwa.dot.gov\u002Finterstate\u002F",[220],"The Interstate Highway System (FHWA)",[35,18714,18715],{},[216,18716,18424],{"href":227,"rel":18717},[220],[35,18719,18720],{},[216,18721,1902],{"href":1900,"rel":18722},[220],[35,18724,18725],{},[216,18726,16509],{"href":16507,"rel":18727},[220],[718,18729],{},[12,18731,18732],{},[723,18733,18734],{},"General information. Traffic law in the US varies by state: check the rules where you are driving.",{"title":248,"searchDepth":249,"depth":249,"links":18736},[18737,18738,18739,18740,18741,18742,18743,18744,18745,18746],{"id":18476,"depth":249,"text":18477},{"id":18486,"depth":249,"text":18487},{"id":18493,"depth":249,"text":18494},{"id":18503,"depth":249,"text":18504},{"id":18513,"depth":249,"text":18514},{"id":18523,"depth":249,"text":18524},{"id":18638,"depth":249,"text":18639},{"id":18687,"depth":249,"text":18688},{"id":18697,"depth":249,"text":18698},{"id":209,"depth":249,"text":210},"2025-07-17","Right on red, four-way stops, undertaking as standard, and roads built on an entirely different assumption. What catches a British driver out.","\u002Fblog\u002Fdriving-in-america-uk-driver.jpg","An open highway running toward distant mountains","Photo by In Memoriam: PhillipC","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F42033648@N00\u002F444706391",{},"\u002Fblog\u002Fdriving-in-america-uk-driver",[],{"title":18468,"description":18748},"blog\u002Fdriving-in-america-uk-driver",[18759,1088,18760],"usa","driving abroad","cWhi-C6D8xu-CLtmLIkA4kDYFin2ttqVfULnz2AVHa4",{"id":18763,"title":18764,"author":7,"body":18765,"category":444,"date":19025,"description":19026,"draft":261,"extension":262,"image":19027,"imageAlt":19028,"imageCredit":19029,"imageCreditUrl":19030,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":19033,"navigation":267,"path":19034,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":19035,"seo":19036,"seoTitle":265,"stem":19037,"tags":19038,"updated":265,"__hash__":19041},"blog\u002Fblog\u002Fwhy-britain-barely-tolls-its-roads.md","Why Britain barely tolls its motorways",{"type":9,"value":18766,"toc":19015},[18767,18770,18774,18800,18803,18807,18879,18883,18940,18944,18947,18950,18954,18957,18960,18964,18967,18970,18974,18977,18980,18982,19008,19010],[12,18768,18769],{},"Britain has thousands of miles of motorway and almost none of it is tolled. That is unusual, and it is a deliberate choice rather than an accident.",[24,18771,18773],{"id":18772},"what-we-actually-charge-for","What we actually charge for",[162,18775,18776,18782,18788,18794],{},[35,18777,18778,18781],{},[19,18779,18780],{},"The M6 Toll",": the country's only tolled motorway, a privately operated relief route around Birmingham",[35,18783,18784,18787],{},[19,18785,18786],{},"The Dartford Crossing",": charged, but paid online or by account rather than at a barrier",[35,18789,18790,18793],{},[19,18791,18792],{},"A handful of estuarial crossings and tunnels",", generally locally operated",[35,18795,18796,18799],{},[19,18797,18798],{},"Congestion and clean air charges"," in cities, which are a different instrument entirely. They charge for entering an area, not for using a road",[12,18801,18802],{},"The Severn crossings were tolled for decades and the charges were removed in December 2018, which remains the largest single reduction in road charging the UK has seen.",[24,18804,18806],{"id":18805},"what-britain-actually-charges-for","What Britain actually charges for",[71,18808,18809,18820],{},[74,18810,18811],{},[77,18812,18813,18816,18818],{},[80,18814,18815],{},"Charge",[80,18817,549],{},[80,18819,5579],{},[87,18821,18822,18833,18844,18855,18868],{},[77,18823,18824,18827,18830],{},[92,18825,18826],{},"M6 Toll",[92,18828,18829],{},"Tolled motorway",[92,18831,18832],{},"The only one",[77,18834,18835,18838,18841],{},[92,18836,18837],{},"Dartford Crossing",[92,18839,18840],{},"Crossing charge",[92,18842,18843],{},"Free-flow, pay by midnight the next day",[77,18845,18846,18849,18852],{},[92,18847,18848],{},"Various estuarial crossings and tunnels",[92,18850,18851],{},"Local",[92,18853,18854],{},"Operator-set",[77,18856,18857,18860,18865],{},[92,18858,18859],{},"Severn crossings",[92,18861,18862],{},[19,18863,18864],{},"Removed in December 2018",[92,18866,18867],{},"Previously tolled for decades",[77,18869,18870,18873,18876],{},[92,18871,18872],{},"Congestion charge, ULEZ, clean air zones",[92,18874,18875],{},"Area charges",[92,18877,18878],{},"Charge for entering an area, not using a road",[24,18880,18882],{"id":18881},"britain-and-america-compared","Britain and America compared",[71,18884,18885,18895],{},[74,18886,18887],{},[77,18888,18889,18891,18893],{},[80,18890],{},[80,18892,1805],{},[80,18894,18336],{},[87,18896,18897,18908,18919,18929],{},[77,18898,18899,18902,18905],{},[92,18900,18901],{},"Tolled motorway mileage",[92,18903,18904],{},"Almost none",[92,18906,18907],{},"Extensive, especially the northeast",[77,18909,18910,18913,18916],{},[92,18911,18912],{},"How roads are funded",[92,18914,18915],{},"General taxation, fuel duty, VED",[92,18917,18918],{},"Federal and state funds, plus toll bonds",[77,18920,18921,18924,18926],{},[92,18922,18923],{},"Per-journey decision to avoid a charge",[92,18925,18583],{},[92,18927,18928],{},"Common",[77,18930,18931,18934,18937],{},[92,18932,18933],{},"Transponder accounts",[92,18935,18936],{},"Minimal",[92,18938,18939],{},"Widespread",[24,18941,18943],{"id":18942},"how-the-roads-are-paid-for-instead","How the roads are paid for instead",[12,18945,18946],{},"Through general taxation, with vehicle excise duty and fuel duty raising revenue at national level. Fuel duty in particular means every mile driven contributes, without any of the infrastructure a toll requires.",[12,18948,18949],{},"The consequence: no barriers, no accounts, no queues, and no per-journey decision about whether to take the road. It is administratively cheap and politically settled.",[24,18951,18953],{"id":18952},"the-american-contrast","The American contrast",[12,18955,18956],{},"The US has an extensive network of tolled turnpikes, particularly in the northeast, often predating the Interstate system and funded by bonds serviced from the tolls themselves.",[12,18958,18959],{},"That model puts the cost on the users of a specific road rather than on drivers generally. It also produces electronic tolling accounts, transponders and the small industry that surrounds them. Plus the genuine phenomenon of choosing a slower free route to avoid a charge, which barely exists in Britain.",[24,18961,18963],{"id":18962},"the-bit-that-is-quietly-changing","The bit that is quietly changing",[12,18965,18966],{},"Fuel duty is a per-litre tax, and electric vehicles do not buy litres. As the fleet electrifies, the revenue that funds the roads declines while the roads carry the same traffic.",[12,18968,18969],{},"Every serious discussion of how to replace it comes back to charging for road use in some form, which is why road pricing keeps reappearing in policy debate. Whatever replaces fuel duty is likely to be more like a toll than less.",[24,18971,18973],{"id":18972},"what-it-means-for-a-business-driver-today","What it means for a business driver today",[12,18975,18976],{},"The charges that do exist are claimable when the journey is business: crossings, tolls, congestion and clean air charges, all separately from the mileage rate, which covers running the vehicle rather than the right to drive it somewhere.",[12,18978,18979],{},"Keep them attached to the journey rather than as anonymous line items on a statement, because whether each one is claimable depends on where you were going.",[24,18981,210],{"id":209},[162,18983,18984,18991,18998,19003],{},[35,18985,18986],{},[216,18987,18990],{"href":18988,"rel":18989},"https:\u002F\u002Fnationalhighways.co.uk\u002F",[220],"National Highways",[35,18992,18993],{},[216,18994,18997],{"href":18995,"rel":18996},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Fcollections\u002Froad-investment-strategy",[220],"Road Investment Strategy (GOV.UK)",[35,18999,19000],{},[216,19001,5424],{"href":2545,"rel":19002},[220],[35,19004,19005],{},[216,19006,5033],{"href":5031,"rel":19007},[220],[718,19009],{},[12,19011,19012],{},[723,19013,19014],{},"General information, not tax advice.",{"title":248,"searchDepth":249,"depth":249,"links":19016},[19017,19018,19019,19020,19021,19022,19023,19024],{"id":18772,"depth":249,"text":18773},{"id":18805,"depth":249,"text":18806},{"id":18881,"depth":249,"text":18882},{"id":18942,"depth":249,"text":18943},{"id":18952,"depth":249,"text":18953},{"id":18962,"depth":249,"text":18963},{"id":18972,"depth":249,"text":18973},{"id":209,"depth":249,"text":210},"2025-07-10","One tolled motorway, a handful of crossings, and a funding model completely unlike the American turnpike. How British roads are paid for instead.","\u002Fblog\u002Fwhy-britain-barely-tolls-its-roads.jpg","An empty dual carriageway stretching ahead","Photo by Tabl-trai, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=47364323","CC BY-SA 3.0","https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby-sa\u002F3.0\u002F",{},"\u002Fblog\u002Fwhy-britain-barely-tolls-its-roads",[],{"title":18764,"description":19026},"blog\u002Fwhy-britain-barely-tolls-its-roads",[19039,19040,1088],"tolls","roads","S_jafG9bpt_-ARxtE-h1Pv0CvS60AtPSuG_E3_VPBtY",{"id":19043,"title":19044,"author":7,"body":19045,"category":444,"date":19262,"description":19263,"draft":261,"extension":262,"image":19264,"imageAlt":19265,"imageCredit":19266,"imageCreditUrl":19267,"imageIsScreenshot":261,"imageLicence":14244,"imageLicenceUrl":14245,"meta":19268,"navigation":267,"path":19269,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":19270,"seo":19271,"seoTitle":265,"stem":19272,"tags":19273,"updated":265,"__hash__":19275},"blog\u002Fblog\u002Fwhy-uk-road-schemes-take-decades.md","Why a road scheme takes twenty years in Britain",{"type":9,"value":19046,"toc":19252},[19047,19050,19054,19061,19064,19068,19079,19082,19086,19174,19177,19181,19184,19187,19191,19194,19197,19201,19204,19207,19211,19214,19217,19219,19245,19247],[12,19048,19049],{},"Anyone who drives the same corridor for years watches the same bottleneck get discussed, consulted on, designed, challenged and deferred. Here is why that is structural rather than incompetence.",[24,19051,19053],{"id":19052},"how-major-roads-get-funded","How major roads get funded",[12,19055,19056,19057,19060],{},"England's strategic road network, motorways and major A roads, is run by National Highways and funded through ",[19,19058,19059],{},"Road Investment Strategies",": multi-year settlements setting out what will be built in a defined period.",[12,19062,19063],{},"That has an obvious upside: a pipeline with money attached rather than annual guesswork. It also means a scheme that misses a period waits for the next one, which is measured in years rather than months.",[24,19065,19067],{"id":19066},"then-the-consent-process","Then the consent process",[12,19069,19070,19071,19074,19075,19078],{},"A large road scheme is a ",[19,19072,19073],{},"Nationally Significant Infrastructure Project"," and needs a ",[19,19076,19077],{},"Development Consent Order"," rather than ordinary planning permission. That process involves statutory consultation, an examination, and a decision by the Secretary of State.",[12,19080,19081],{},"It is designed to be thorough, and it is. It also means a scheme can be consented and then challenged in the courts, quashed, reworked and re-decided, each round taking a year or more.",[24,19083,19085],{"id":19084},"where-the-years-actually-go","Where the years actually go",[71,19087,19088,19098],{},[74,19089,19090],{},[77,19091,19092,19095],{},[80,19093,19094],{},"Stage",[80,19096,19097],{},"Typically",[87,19099,19100,19108,19116,19124,19131,19138,19146,19154,19166],{},[77,19101,19102,19105],{},[92,19103,19104],{},"Identified as a problem",[92,19106,19107],{},"Years of local pressure",[77,19109,19110,19113],{},[92,19111,19112],{},"Included in a Road Investment Strategy",[92,19114,19115],{},"Waits for the next funding period",[77,19117,19118,19121],{},[92,19119,19120],{},"Options consultation",[92,19122,19123],{},"1-2 years",[77,19125,19126,19129],{},[92,19127,19128],{},"Preferred route announced",[92,19130,3723],{},[77,19132,19133,19136],{},[92,19134,19135],{},"Statutory consultation and design",[92,19137,19123],{},[77,19139,19140,19143],{},[92,19141,19142],{},"Development Consent Order examination",[92,19144,19145],{},"~1 year",[77,19147,19148,19151],{},[92,19149,19150],{},"Decision by the Secretary of State",[92,19152,19153],{},"Months",[77,19155,19156,19161],{},[92,19157,19158],{},[19,19159,19160],{},"Legal challenge, if any",[92,19162,19163],{},[19,19164,19165],{},"Adds a year or more, possibly a redetermination",[77,19167,19168,19171],{},[92,19169,19170],{},"Construction",[92,19172,19173],{},"2-5 years for a major scheme",[12,19175,19176],{},"Almost none of that elapsed time is building. It is deciding exactly what to build and obtaining\npermission for it.",[24,19178,19180],{"id":19179},"the-a303-as-the-standard-example","The A303 as the standard example",[12,19182,19183],{},"The route past Stonehenge has been a recognised bottleneck for generations. Proposals to improve it, including a tunnel past the monument, have been made, consulted on, consented, challenged, redetermined and revisited over a period spanning decades.",[12,19185,19186],{},"The competing interests are genuine rather than procedural: a World Heritage Site, an internationally significant archaeological landscape, and a road that turns the south-west into a summer car park every year.",[24,19188,19190],{"id":19189},"the-lower-thames-crossing","The Lower Thames Crossing",[12,19192,19193],{},"The other perennial. The Dartford Crossing carries far more traffic than it was designed for, and a second crossing further east has been the proposed answer for a long time. It is one of the largest road proposals in the country and has been through years of consultation and consenting.",[12,19195,19196],{},"Both cases show the same pattern: the case for doing something is not seriously disputed, and almost all the elapsed time goes on deciding exactly what and getting permission for it.",[24,19198,19200],{"id":19199},"smart-motorways-as-the-alternative-that-was-tried","Smart motorways as the alternative that was tried",[12,19202,19203],{},"Part of the appeal of smart motorways was precisely that they added capacity within the existing footprint. No land acquisition, no consent for a new route, much faster to deliver.",[12,19205,19206],{},"That trade was reconsidered after safety concerns, and the rollout of new schemes was halted in 2023. Which puts the network back to the older options: build new, or manage demand.",[24,19208,19210],{"id":19209},"what-it-means-for-someone-who-drives-for-a-living","What it means for someone who drives for a living",[12,19212,19213],{},"Practically: the corridor that is congested today will probably still be congested in five years, so plan around it rather than waiting for it to be fixed.",[12,19215,19216],{},"And keep your own data. If a route consistently costs you an hour, that is worth knowing precisely. A year of recorded journeys tells you what a bottleneck actually costs your business, which is a better basis for changing how you work than a general sense of frustration.",[24,19218,210],{"id":209},[162,19220,19221,19226,19231,19238],{},[35,19222,19223],{},[216,19224,18997],{"href":18995,"rel":19225},[220],[35,19227,19228],{},[216,19229,18990],{"href":18988,"rel":19230},[220],[35,19232,19233],{},[216,19234,19237],{"href":19235,"rel":19236},"https:\u002F\u002Fnationalhighways.co.uk\u002Froads-and-travel\u002Froad-projects\u002F",[220],"Our roads (National Highways)",[35,19239,19240],{},[216,19241,19244],{"href":19242,"rel":19243},"https:\u002F\u002Fwww.gov.uk\u002Fgovernment\u002Forganisations\u002Fdepartment-for-transport",[220],"Department for Transport (GOV.UK)",[718,19246],{},[12,19248,19249],{},[723,19250,19251],{},"General information on UK roads policy. Scheme status changes: check National Highways for the current position on any specific project.",{"title":248,"searchDepth":249,"depth":249,"links":19253},[19254,19255,19256,19257,19258,19259,19260,19261],{"id":19052,"depth":249,"text":19053},{"id":19066,"depth":249,"text":19067},{"id":19084,"depth":249,"text":19085},{"id":19179,"depth":249,"text":19180},{"id":19189,"depth":249,"text":19190},{"id":19199,"depth":249,"text":19200},{"id":19209,"depth":249,"text":19210},{"id":209,"depth":249,"text":210},"2025-07-03","Road Investment Strategies, development consent, and the reason the A303 has been a plan for longer than most drivers have held a licence.","\u002Fblog\u002Fwhy-uk-road-schemes-take-decades.jpg","Heavy plant machinery at a road construction site","Photo by FBenjr123, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=115220311",{},"\u002Fblog\u002Fwhy-uk-road-schemes-take-decades",[],{"title":19044,"description":19263},"blog\u002Fwhy-uk-road-schemes-take-decades",[19040,19274,2572],"infrastructure","b3oei-SvQZxg5z-MwOANrnksowqfenkkYZsmQ8TLzjQ",{"id":19277,"title":19278,"author":7,"body":19279,"category":444,"date":19443,"description":19444,"draft":261,"extension":262,"image":19445,"imageAlt":19446,"imageCredit":19447,"imageCreditUrl":19448,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":19449,"navigation":267,"path":19450,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":19451,"seo":19452,"seoTitle":19453,"stem":19454,"tags":19455,"updated":2671,"__hash__":19457},"blog\u002Fblog\u002Fdartford-crossing-and-dart-charge.md","The Dartford Crossing: how the charge works and what it costs a business",{"type":9,"value":19280,"toc":19433},[19281,19284,19288,19291,19297,19301,19304,19307,19311,19361,19365,19368,19371,19375,19378,19382,19389,19392,19395,19399,19402,19404,19426,19428],[12,19282,19283],{},"The Dartford Crossing is the busiest estuarial crossing in the country and the one most likely to generate an unexpected penalty for a business, because the way you pay for it is not obvious from the road.",[24,19285,19287],{"id":19286},"there-is-no-barrier","There is no barrier",[12,19289,19290],{},"The barriers were removed and replaced with free-flow charging. You drive through; cameras read the plate; you pay afterwards.",[12,19292,19293,19294],{},"That is a considerable improvement on queuing to hand over coins, and it introduces a failure mode that did not previously exist: ",[19,19295,19296],{},"it is entirely possible to use the crossing without realising you owe anything.",[24,19298,19300],{"id":19299},"the-deadline-is-the-trap","The deadline is the trap",[12,19302,19303],{},"The charge must be paid by midnight the day after you cross. Miss it and a penalty charge notice follows, which is an order of magnitude more than the crossing itself.",[12,19305,19306],{},"For someone who crosses occasionally this is a genuine risk. Particularly a driver who used the crossing years ago when there were barriers and has no reason to think anything is owed.",[24,19308,19310],{"id":19309},"what-it-costs-to-get-it-wrong","What it costs to get it wrong",[71,19312,19313,19322],{},[74,19314,19315],{},[77,19316,19317,19319],{},[80,19318,6799],{},[80,19320,19321],{},"Outcome",[87,19323,19324,19332,19343,19353],{},[77,19325,19326,19329],{},[92,19327,19328],{},"Paid by midnight the day after",[92,19330,19331],{},"Standard charge",[77,19333,19334,19337],{},[92,19335,19336],{},"Account holder",[92,19338,19339,19342],{},[19,19340,19341],{},"Lower"," rate, paid automatically",[77,19344,19345,19348],{},[92,19346,19347],{},"Not paid in time",[92,19349,19350,19352],{},[19,19351,9691],{},", many times the crossing",[77,19354,19355,19358],{},[92,19356,19357],{},"Repeated unpaid crossings",[92,19359,19360],{},"Multiple penalties, escalating",[24,19362,19364],{"id":19363},"the-fix-for-anyone-crossing-regularly","The fix, for anyone crossing regularly",[12,19366,19367],{},"Open an account. Payments come off automatically, the rate is lower than the one-off charge, and the failure mode disappears entirely.",[12,19369,19370],{},"If you run a fleet or several drivers, an account covering multiple vehicles removes the problem of a driver not knowing whether the crossing was paid for.",[24,19372,19374],{"id":19373},"charging-hours","Charging hours",[12,19376,19377],{},"The charge applies during defined hours and not overnight. That makes an early or late crossing genuinely free, which is worth knowing if your schedule is flexible, though the reason it is free overnight is the reason the crossing is bearable overnight.",[24,19379,19381],{"id":19380},"claiming-it","Claiming it",[12,19383,19384,19385,19388],{},"A Dartford charge incurred on a ",[19,19386,19387],{},"business journey"," is a claimable expense, separate from the mileage rate, exactly like a toll or a parking charge. The mileage rate covers running the vehicle, not the right to cross the river.",[12,19390,19391],{},"The same charge on a personal trip, or on a commute to a permanent workplace, is not claimable.",[12,19393,19394],{},"Because the charge is paid after the event and often in a batch, it arrives on a statement as a payment with a reference and no context. Attaching it to the journey it belongs to at the time, as a cost on that trip, with the confirmation, is what keeps it identifiable when you need to separate the business ones.",[24,19396,19398],{"id":19397},"and-the-longer-term-picture","And the longer-term picture",[12,19400,19401],{},"The crossing carries far more traffic than it was designed for, which is why a second crossing further east has been proposed and worked on for years. Nothing about that changes what you owe today.",[24,19403,210],{"id":209},[162,19405,19406,19411,19416,19421],{},[35,19407,19408],{},[216,19409,18990],{"href":18988,"rel":19410},[220],[35,19412,19413],{},[216,19414,19237],{"href":19235,"rel":19415},[220],[35,19417,19418],{},[216,19419,5033],{"href":5031,"rel":19420},[220],[35,19422,19423],{},[216,19424,2922],{"href":2920,"rel":19425},[220],[718,19427],{},[12,19429,19430],{},[723,19431,19432],{},"General information, not tax advice. Charges and hours are set by the operator and change: check the current position before you travel.",{"title":248,"searchDepth":249,"depth":249,"links":19434},[19435,19436,19437,19438,19439,19440,19441,19442],{"id":19286,"depth":249,"text":19287},{"id":19299,"depth":249,"text":19300},{"id":19309,"depth":249,"text":19310},{"id":19363,"depth":249,"text":19364},{"id":19373,"depth":249,"text":19374},{"id":19380,"depth":249,"text":19381},{"id":19397,"depth":249,"text":19398},{"id":209,"depth":249,"text":210},"2025-06-26","There is no barrier and no toll booth. The charge has to be paid by midnight the day after you cross, and missing that deadline turns it into a penalty.","\u002Fblog\u002Fdartford-crossing-and-dart-charge.jpg","The Queen Elizabeth II Bridge at Dartford at dusk, lit along its length","Photo by Diliff, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fwiki\u002FFile:Queen_Elizabeth_II_Bridge,_Dartford,_England_-_Feb_2009.jpg",{},"\u002Fblog\u002Fdartford-crossing-and-dart-charge",[],{"title":19278,"description":19444},"The Dartford Crossing charge for business drivers","blog\u002Fdartford-crossing-and-dart-charge",[19456,19039,15049],"dartford","Sewo2kLOuMokCtijbenIGLDSjb3YuMn01tbVdrbrg6Y",{"id":19459,"title":19460,"author":7,"body":19461,"category":444,"date":19684,"description":19685,"draft":261,"extension":262,"image":19686,"imageAlt":19687,"imageCredit":19688,"imageCreditUrl":19689,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":19690,"navigation":267,"path":19691,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":19692,"seo":19693,"seoTitle":265,"stem":19694,"tags":19695,"updated":2671,"__hash__":19698},"blog\u002Fblog\u002Flondon-driving-for-work.md","Driving into London for work: the charges, stacked",{"type":9,"value":19462,"toc":19675},[19463,19466,19470,19476,19482,19488,19493,19497,19500,19579,19582,19586,19589,19592,19596,19599,19602,19616,19619,19623,19629,19632,19636,19639,19642,19644,19668,19670],[12,19464,19465],{},"London is the most expensive place in Britain to arrive by car, and the charges are cumulative rather than alternative. Working out what a trip actually costs means adding several separate schemes together.",[24,19467,19469],{"id":19468},"they-are-different-schemes","They are different schemes",[12,19471,19472,19475],{},[19,19473,19474],{},"Congestion charge."," A daily charge for driving within the central zone during charging hours. Paying it says nothing about emissions.",[12,19477,19478,19481],{},[19,19479,19480],{},"ULEZ."," A daily charge for driving a non-compliant vehicle within a much larger zone, operating almost continuously. Paying it says nothing about congestion.",[12,19483,19484,19487],{},[19,19485,19486],{},"They stack."," A non-compliant vehicle in the central zone during charging hours pays both, on the same day, for the same trip.",[12,19489,19490,19492],{},[19,19491,2884],{}," is separate again, and in central London routinely exceeds both charges combined.",[24,19494,19496],{"id":19495},"how-the-charges-stack","How the charges stack",[12,19498,19499],{},"A single day driving into central London during charging hours:",[71,19501,19502,19516],{},[74,19503,19504],{},[77,19505,19506,19508,19510,19513],{},[80,19507,774],{},[80,19509,5478],{},[80,19511,19512],{},"ULEZ",[80,19514,19515],{},"Total before parking",[87,19517,19518,19530,19544,19555,19568],{},[77,19519,19520,19523,19525,19527],{},[92,19521,19522],{},"Compliant car",[92,19524,9868],{},[92,19526,3949],{},[92,19528,19529],{},"Congestion only",[77,19531,19532,19535,19537,19539],{},[92,19533,19534],{},"Non-compliant car",[92,19536,9868],{},[92,19538,9868],{},[92,19540,19541],{},[19,19542,19543],{},"Both",[77,19545,19546,19549,19551,19553],{},[92,19547,19548],{},"Compliant van",[92,19550,9868],{},[92,19552,3949],{},[92,19554,19529],{},[77,19556,19557,19560,19562,19564],{},[92,19558,19559],{},"Non-compliant van",[92,19561,9868],{},[92,19563,9868],{},[92,19565,19566],{},[19,19567,19543],{},[77,19569,19570,19573,19575,19577],{},[92,19571,19572],{},"Fully electric",[92,19574,9868],{},[92,19576,3949],{},[92,19578,19529],{},[12,19580,19581],{},"They are separate schemes with separate tests. Paying one says nothing about the other.",[24,19583,19585],{"id":19584},"compliance-is-about-emissions-standard-not-age","Compliance is about emissions standard, not age",[12,19587,19588],{},"Broadly, diesels need to meet Euro 6 and petrols Euro 4 to avoid ULEZ charges. Check the specific vehicle rather than assuming from the year. The answer is binary and takes seconds to look up.",[12,19590,19591],{},"For a business running older vans, this is the single largest ongoing cost of London work, and it is the reason fleet replacement decisions in the south-east have been driven by emissions standards rather than mileage for several years.",[24,19593,19595],{"id":19594},"the-arithmetic-against-the-train","The arithmetic against the train",[12,19597,19598],{},"For a single person going to a single meeting, the train usually wins comfortably once you add charges and parking.",[12,19600,19601],{},"It stops being obvious when:",[162,19603,19604,19607,19610,19613],{},[35,19605,19606],{},"You are carrying tools, stock or equipment",[35,19608,19609],{},"There are several of you in the vehicle",[35,19611,19612],{},"You have multiple stops across a day that public transport connects badly",[35,19614,19615],{},"The journey is outside the times the railway is useful",[12,19617,19618],{},"That is genuinely a calculation rather than a rule, and it is one worth doing with real numbers rather than assumptions.",[24,19620,19622],{"id":19621},"what-is-claimable","What is claimable",[12,19624,19625,19626,19628],{},"If the journey is business travel, the congestion charge, the ULEZ charge and the parking are all claimable costs ",[19,19627,9822],{}," to the mileage. The mileage rate covers running the vehicle; it does not cover the right to bring it into central London.",[12,19630,19631],{},"If the journey is your commute to a permanent workplace, none of it is claimable, however painful.",[24,19633,19635],{"id":19634},"keeping-it-straight","Keeping it straight",[12,19637,19638],{},"Charges are paid online, often days later, sometimes as an auto-pay batch. On a statement they are indistinguishable from one another and from personal trips.",[12,19640,19641],{},"Attaching each charge to the journey it belongs to, with the date, destination and reason, is what makes the business ones identifiable later. Milometry takes them as costs on the trip alongside a photo of the confirmation, and carries them into the monthly statement next to the mileage.",[24,19643,210],{"id":209},[162,19645,19646,19653,19658,19663],{},[35,19647,19648],{},[216,19649,19652],{"href":19650,"rel":19651},"https:\u002F\u002Ftfl.gov.uk\u002Fmodes\u002Fdriving\u002F",[220],"Driving (Transport for London)",[35,19654,19655],{},[216,19656,2922],{"href":2920,"rel":19657},[220],[35,19659,19660],{},[216,19661,5033],{"href":5031,"rel":19662},[220],[35,19664,19665],{},[216,19666,408],{"href":406,"rel":19667},[220],[718,19669],{},[12,19671,19672],{},[723,19673,19674],{},"General information, not tax advice. TfL charges, zones and hours change: check the current position before travelling.",{"title":248,"searchDepth":249,"depth":249,"links":19676},[19677,19678,19679,19680,19681,19682,19683],{"id":19468,"depth":249,"text":19469},{"id":19495,"depth":249,"text":19496},{"id":19584,"depth":249,"text":19585},{"id":19594,"depth":249,"text":19595},{"id":19621,"depth":249,"text":19622},{"id":19634,"depth":249,"text":19635},{"id":209,"depth":249,"text":210},"2025-06-19","Congestion charge, ULEZ, parking and the arithmetic that often makes the train cheaper, and sometimes does not.","\u002Fblog\u002Flondon-driving-for-work.jpg","London buses in traffic on a city street","Photo by Umezo KAMATA, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fwiki\u002FFile:Heavy_Bus_Traffic_on_Oxford_Street.jpg",{},"\u002Fblog\u002Flondon-driving-for-work",[],{"title":19460,"description":19685},"blog\u002Flondon-driving-for-work",[19696,19697,9985],"london","congestion charge","sZv6lDbc_4UySUQnEXYUGHlh_KDbpSsAbIXlPTFzlKs",{"id":19700,"title":19701,"author":7,"body":19702,"category":444,"date":19881,"description":19882,"draft":261,"extension":262,"image":19883,"imageAlt":19884,"imageCredit":2961,"imageCreditUrl":19885,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":19886,"navigation":267,"path":19887,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":19888,"seo":19889,"seoTitle":265,"stem":19890,"tags":19891,"updated":265,"__hash__":19893},"blog\u002Fblog\u002Fm6-toll-is-it-worth-it.md","Is the M6 Toll worth it?",{"type":9,"value":19703,"toc":19872},[19704,19707,19711,19717,19720,19723,19727,19730,19733,19736,19740,19743,19813,19817,19820,19823,19825,19831,19834,19838,19841,19843,19865,19867],[12,19705,19706],{},"The M6 Toll runs around the east of Birmingham as a relief route for the M6 through the conurbation. It is privately operated, it is the only tolled motorway in the country, and it is famously quiet.",[24,19708,19710],{"id":19709},"what-you-are-buying","What you are buying",[12,19712,19713,19714,22],{},"Not distance. The two routes are broadly comparable in mileage. You are buying ",[19,19715,19716],{},"predictability",[12,19718,19719],{},"The M6 through Birmingham is one of the most congested stretches in the country and its journey time varies enormously by time of day and by luck. The toll road's traffic volumes are low enough that it rarely does.",[12,19721,19722],{},"So the question is not \"how much time does it save\" but \"how much is it worth not to find out\".",[24,19724,19726],{"id":19725},"the-arithmetic-for-a-business","The arithmetic for a business",[12,19728,19729],{},"Take a car toll of a few pounds against a saving that might be anything from nothing at three in the morning to an hour at half past four on a Friday.",[12,19731,19732],{},"If your time is chargeable, the calculation is straightforward. An hour of a tradesperson's or consultant's time is worth several multiples of the toll, so anything above a token saving pays for itself. If you are driving to something with a fixed start time, a client, a court, a flight, the value is not the average saving but the removal of the tail risk.",[12,19734,19735],{},"If you are driving your own time on a Sunday, it is usually not worth it.",[24,19737,19739],{"id":19738},"when-it-pays-for-itself","When it pays for itself",[12,19741,19742],{},"Assuming a car toll of around £8 and chargeable time:",[71,19744,19745,19758],{},[74,19746,19747],{},[77,19748,19749,19752,19755],{},[80,19750,19751],{},"Your time is worth",[80,19753,19754],{},"Break-even saving",[80,19756,19757],{},"Typical verdict",[87,19759,19760,19770,19781,19791,19801],{},[77,19761,19762,19765,19767],{},[92,19763,19764],{},"£0 (own time, weekend)",[92,19766,18546],{},[92,19768,19769],{},"Take the M6",[77,19771,19772,19775,19778],{},[92,19773,19774],{},"£25\u002Fhr",[92,19776,19777],{},"19 min",[92,19779,19780],{},"Often worth it at peak",[77,19782,19783,19786,19788],{},[92,19784,19785],{},"£50\u002Fhr",[92,19787,8664],{},[92,19789,19790],{},"Usually worth it",[77,19792,19793,19796,19798],{},[92,19794,19795],{},"£100\u002Fhr",[92,19797,8691],{},[92,19799,19800],{},"Almost always worth it",[77,19802,19803,19806,19808],{},[92,19804,19805],{},"Fixed appointment you cannot miss",[92,19807,3723],{},[92,19809,19810],{},[19,19811,19812],{},"Worth it for the certainty alone",[24,19814,19816],{"id":19815},"the-bit-people-get-wrong","The bit people get wrong",[12,19818,19819],{},"Comparing the toll against the fuel saved. The fuel difference between the two routes is small and can go either way. The toll road is not appreciably shorter.",[12,19821,19822],{},"The toll is not buying you fuel. It is buying you time and certainty, and it should be judged against what those are worth on that particular trip.",[24,19824,19381],{"id":19380},[12,19826,19827,19828,19830],{},"A toll paid on a ",[19,19829,19387],{}," is a claimable expense, separate from the mileage rate. The mileage rate covers running the vehicle; the toll is the cost of using that particular road.",[12,19832,19833],{},"Keep it attached to the journey. A toll on your commute to a permanent workplace is not claimable, and a statement showing six tolls does not tell you which were which.",[24,19835,19837],{"id":19836},"the-wider-point-about-tolling","The wider point about tolling",[12,19839,19840],{},"The M6 Toll is a useful demonstration of what tolled British motorways would feel like: reliably clear, and used by a minority. Whether that is a good outcome depends on what you think roads are for, which is roughly the debate that will follow fuel duty as the fleet electrifies.",[24,19842,210],{"id":209},[162,19844,19845,19850,19855,19860],{},[35,19846,19847],{},[216,19848,18990],{"href":18988,"rel":19849},[220],[35,19851,19852],{},[216,19853,19237],{"href":19235,"rel":19854},[220],[35,19856,19857],{},[216,19858,5033],{"href":5031,"rel":19859},[220],[35,19861,19862],{},[216,19863,2922],{"href":2920,"rel":19864},[220],[718,19866],{},[12,19868,19869],{},[723,19870,19871],{},"General information, not tax advice. Toll prices are set by the operator and change.",{"title":248,"searchDepth":249,"depth":249,"links":19873},[19874,19875,19876,19877,19878,19879,19880],{"id":19709,"depth":249,"text":19710},{"id":19725,"depth":249,"text":19726},{"id":19738,"depth":249,"text":19739},{"id":19815,"depth":249,"text":19816},{"id":19380,"depth":249,"text":19381},{"id":19836,"depth":249,"text":19837},{"id":209,"depth":249,"text":210},"2025-06-12","Britain's only tolled motorway, the time it actually saves, and the arithmetic for someone whose hours are chargeable.","\u002Fblog\u002Fm6-toll-is-it-worth-it.jpg","Cars passing through the lanes of a motorway toll plaza","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=124221654",{},"\u002Fblog\u002Fm6-toll-is-it-worth-it",[],{"title":19701,"description":19882},"blog\u002Fm6-toll-is-it-worth-it",[19892,19039,15049],"m6 toll","pStFOl4-2kPtSxZguhsh68evt0cuVLYDvANnQIz5J94",{"id":19895,"title":19896,"author":7,"body":19897,"category":444,"date":20103,"description":20104,"draft":261,"extension":262,"image":20105,"imageAlt":20106,"imageCredit":20107,"imageCreditUrl":20108,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":20109,"navigation":267,"path":20110,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":20111,"seo":20112,"seoTitle":265,"stem":20113,"tags":20114,"updated":265,"__hash__":20117},"blog\u002Fblog\u002Faverage-speed-cameras-and-roadworks.md","Average speed cameras: how they actually work",{"type":9,"value":19898,"toc":20094},[19899,19902,19904,19907,19910,19914,19920,19926,19932,19938,19942,20025,20029,20032,20038,20044,20048,20051,20054,20057,20061,20064,20066,20088,20090],[12,19900,19901],{},"Average speed enforcement has become the default on motorway roadworks and on a growing number of permanent stretches. It behaves differently from a fixed camera, and most of what drivers believe about it is folklore.",[24,19903,7062],{"id":7061},[12,19905,19906],{},"Cameras at two or more points read your number plate and timestamp it. Divide the distance between them by the elapsed time and you have your average speed over that section.",[12,19908,19909],{},"There is no flash, there is nothing to see, and slowing down for the camera you can see achieves nothing because your speed at any one point is not what is being measured.",[24,19911,19913],{"id":19912},"the-myths","The myths",[12,19915,19916,19919],{},[19,19917,19918],{},"\"Change lanes and it can't track you.\""," It can. Modern systems read plates across all lanes and match entry to exit regardless of which lane you used.",[12,19921,19922,19925],{},[19,19923,19924],{},"\"There's a grace period so you can make it up.\""," There is generally a small tolerance, as with any enforcement, but it is not a licence to speed for half the section and crawl the rest. The average is the average.",[12,19927,19928,19931],{},[19,19929,19930],{},"\"They're switched off at night.\""," Assume they are not.",[12,19933,19934,19937],{},[19,19935,19936],{},"\"They're only in roadworks.\""," Increasingly not. Several permanent stretches use them, and they are common on rural A roads with poor safety records.",[24,19939,19941],{"id":19940},"fixed-versus-average-speed-cameras","Fixed versus average speed cameras",[71,19943,19944,19956],{},[74,19945,19946],{},[77,19947,19948,19950,19953],{},[80,19949],{},[80,19951,19952],{},"Fixed camera",[80,19954,19955],{},"Average speed",[87,19957,19958,19972,19983,19994,20004,20014],{},[77,19959,19960,19963,19966],{},[92,19961,19962],{},"What it measures",[92,19964,19965],{},"Speed at one point",[92,19967,19968,19969],{},"Speed over a ",[19,19970,19971],{},"section",[77,19973,19974,19977,19979],{},[92,19975,19976],{},"Slowing down for it works",[92,19978,3124],{},[92,19980,19981],{},[19,19982,3164],{},[77,19984,19985,19988,19990],{},[92,19986,19987],{},"Changing lanes defeats it",[92,19989,3164],{},[92,19991,19992],{},[19,19993,3164],{},[77,19995,19996,19999,20002],{},[92,19997,19998],{},"Visible when triggered",[92,20000,20001],{},"Often a flash",[92,20003,4004],{},[77,20005,20006,20009,20011],{},[92,20007,20008],{},"Typical section length",[92,20010,3723],{},[92,20012,20013],{},"Hundreds of metres to several miles",[77,20015,20016,20019,20022],{},[92,20017,20018],{},"Common location",[92,20020,20021],{},"Accident spots",[92,20023,20024],{},"Roadworks, rural A roads",[24,20026,20028],{"id":20027},"why-roadworks-use-them","Why roadworks use them",[12,20030,20031],{},"Two reasons that are worth understanding rather than resenting.",[12,20033,20034,20037],{},[19,20035,20036],{},"Workforce safety."," People are working feet from live traffic, often behind nothing more than a cone line. The 50 mph limit exists because of them.",[12,20039,20040,20043],{},[19,20041,20042],{},"Throughput."," Counter-intuitively, a uniform lower speed can move more vehicles through a constrained section than a higher speed with stop-start bunching. Smooth flow beats fast flow when capacity is the constraint.",[24,20045,20047],{"id":20046},"for-anyone-driving-for-work","For anyone driving for work",[12,20049,20050],{},"Two practical points.",[12,20052,20053],{},"Points are worse for people who drive for a living, because exposure is higher and because a licence may be a condition of the job. A single average-speed section is a very easy way to collect three points on a stretch you have driven safely for twenty minutes.",[12,20055,20056],{},"And roadwork sections are long. Setting cruise control at the limit is the whole answer. It removes the drift that catches people, which is almost never deliberate speeding but a gradual creep back up after the first mile.",[24,20058,20060],{"id":20059},"the-journey-time-cost","The journey-time cost",[12,20062,20063],{},"If a route regularly puts you through a long 50 limit, that is a real and repeated cost to your working day. Worth knowing precisely rather than approximately: a year of recorded journeys tells you what a corridor actually costs in time, which is a better basis for changing route or timing than a general sense that it is bad.",[24,20065,210],{"id":209},[162,20067,20068,20073,20078,20083],{},[35,20069,20070],{},[216,20071,16523],{"href":16521,"rel":20072},[220],[35,20074,20075],{},[216,20076,16502],{"href":16500,"rel":20077},[220],[35,20079,20080],{},[216,20081,16926],{"href":16924,"rel":20082},[220],[35,20084,20085],{},[216,20086,18990],{"href":18988,"rel":20087},[220],[718,20089],{},[12,20091,20092],{},[723,20093,17252],{},{"title":248,"searchDepth":249,"depth":249,"links":20095},[20096,20097,20098,20099,20100,20101,20102],{"id":7061,"depth":249,"text":7062},{"id":19912,"depth":249,"text":19913},{"id":19940,"depth":249,"text":19941},{"id":20027,"depth":249,"text":20028},{"id":20046,"depth":249,"text":20047},{"id":20059,"depth":249,"text":20060},{"id":209,"depth":249,"text":210},"2025-06-05","Not a flash, not one camera, and the myths about lane-changing are wrong. What they measure and why roadworks use them.","\u002Fblog\u002Faverage-speed-cameras-and-roadworks.jpg","A car on a rural road lined with trees","Photo by Torsten Bätge, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=1466521",{},"\u002Fblog\u002Faverage-speed-cameras-and-roadworks",[],{"title":19896,"description":20104},"blog\u002Faverage-speed-cameras-and-roadworks",[20115,20116,16556],"speed cameras","roadworks","y8cxtYDXEcN6Vsh6foM80BY5ZTggq48ebZ_EbS4o8rI",{"id":20119,"title":20120,"author":7,"body":20121,"category":444,"date":20328,"description":20329,"draft":261,"extension":262,"image":20330,"imageAlt":20331,"imageCredit":20332,"imageCreditUrl":20333,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":20334,"navigation":267,"path":20335,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":20336,"seo":20337,"seoTitle":265,"stem":20338,"tags":20339,"updated":265,"__hash__":20342},"blog\u002Fblog\u002Fdriving-licence-checks-for-employers.md","Checking that your drivers can actually drive",{"type":9,"value":20122,"toc":20319},[20123,20126,20130,20133,20136,20140,20147,20150,20154,20219,20222,20225,20245,20248,20252,20259,20262,20279,20282,20286,20289,20291,20313,20315],[12,20124,20125],{},"If people drive as part of their job, someone should be checking that they are entitled to. In a lot of small businesses, nobody is.",[24,20127,20129],{"id":20128},"the-paper-counterpart-is-long-gone","The paper counterpart is long gone",[12,20131,20132],{},"The paper counterpart to the photocard licence was abolished in 2015. Endorsements are held on DVLA's record, not on anything the driver can hand you.",[12,20134,20135],{},"That means asking to see a licence tells you the person has a licence and shows you the photocard's expiry. It tells you nothing about points, disqualifications or the categories they actually hold.",[24,20137,20139],{"id":20138},"how-to-check-properly","How to check properly",[12,20141,20142,20143,20146],{},"The driver generates a ",[19,20144,20145],{},"share code"," from DVLA's online service and gives it to you, along with their driving licence number. That lets you view their record, categories, endorsements, disqualifications, with their consent.",[12,20148,20149],{},"Codes are time-limited and single-viewer, so the process is designed around the driver authorising each check rather than an employer holding standing access.",[24,20151,20153],{"id":20152},"what-each-method-actually-tells-you","What each method actually tells you",[71,20155,20156,20171],{},[74,20157,20158],{},[77,20159,20160,20162,20165,20168],{},[80,20161,9032],{},[80,20163,20164],{},"Shows categories",[80,20166,20167],{},"Shows points",[80,20169,20170],{},"Shows disqualifications",[87,20172,20173,20188,20200],{},[77,20174,20175,20178,20180,20184],{},[92,20176,20177],{},"Looking at the photocard",[92,20179,3124],{},[92,20181,20182],{},[19,20183,3164],{},[92,20185,20186],{},[19,20187,3164],{},[77,20189,20190,20193,20195,20198],{},[92,20191,20192],{},"Paper counterpart",[92,20194,3723],{},[92,20196,20197],{},"Abolished in 2015",[92,20199,3723],{},[77,20201,20202,20207,20211,20215],{},[92,20203,20204],{},[19,20205,20206],{},"DVLA share code",[92,20208,20209],{},[19,20210,3124],{},[92,20212,20213],{},[19,20214,3124],{},[92,20216,20217],{},[19,20218,3124],{},[24,20220,12740],{"id":20221},"how-often",[12,20223,20224],{},"There is no universal legal frequency, and the sensible answer is risk-based:",[162,20226,20227,20233,20239],{},[35,20228,20229,20232],{},[19,20230,20231],{},"Annually"," as a baseline for anyone who drives for work",[35,20234,20235,20238],{},[19,20236,20237],{},"More often"," for high-mileage drivers, anyone carrying passengers or goods, and anyone with existing points",[35,20240,20241,20244],{},[19,20242,20243],{},"On joining",", before they drive anything",[12,20246,20247],{},"Also worth having: a policy requiring drivers to tell you about new endorsements when they happen, rather than waiting to be checked.",[24,20249,20251],{"id":20250},"the-grey-fleet","The grey fleet",[12,20253,20254,20255,20258],{},"The bit most often missed. When an employee uses ",[19,20256,20257],{},"their own car"," on company business, the employer's duties do not disappear because the vehicle is not theirs.",[12,20260,20261],{},"In practice you want to be able to show, for each grey-fleet driver:",[162,20263,20264,20267,20273,20276],{},[35,20265,20266],{},"Valid licence with the right categories",[35,20268,20269,20272],{},[19,20270,20271],{},"Business use insurance",": social, domestic and pleasure plus commuting is not enough",[35,20274,20275],{},"Valid MOT where applicable",[35,20277,20278],{},"Some assurance the vehicle is roadworthy",[12,20280,20281],{},"None of this is onerous. It is simply not done, usually because nobody has decided whose job it is.",[24,20283,20285],{"id":20284},"why-the-mileage-record-helps-here-too","Why the mileage record helps here too",[12,20287,20288],{},"The same log that supports a mileage claim tells you how much business driving each person actually does, which is what a risk-based checking policy should be built on. Someone doing 25,000 business miles a year is a different exposure from someone doing 800, and treating them identically is either over-administering one or under-checking the other.",[24,20290,210],{"id":209},[162,20292,20293,20298,20303,20308],{},[35,20294,20295],{},[216,20296,16926],{"href":16924,"rel":20297},[220],[35,20299,20300],{},[216,20301,17532],{"href":17530,"rel":20302},[220],[35,20304,20305],{},[216,20306,17549],{"href":17547,"rel":20307},[220],[35,20309,20310],{},[216,20311,16509],{"href":16507,"rel":20312},[220],[718,20314],{},[12,20316,20317],{},[723,20318,18090],{},{"title":248,"searchDepth":249,"depth":249,"links":20320},[20321,20322,20323,20324,20325,20326,20327],{"id":20128,"depth":249,"text":20129},{"id":20138,"depth":249,"text":20139},{"id":20152,"depth":249,"text":20153},{"id":20221,"depth":249,"text":12740},{"id":20250,"depth":249,"text":20251},{"id":20284,"depth":249,"text":20285},{"id":209,"depth":249,"text":210},"2025-05-29","Licence checks, the share code system, and the grey fleet nobody thinks is their responsibility. How to check properly, and how often.","\u002Fblog\u002Fdriving-licence-checks-for-employers.jpg","The driver's seat and steering wheel of a car","Photo by jurvetson","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F44124348109@N01\u002F7571378972",{},"\u002Fblog\u002Fdriving-licence-checks-for-employers",[],{"title":20120,"description":20329},"blog\u002Fdriving-licence-checks-for-employers",[279,20340,20341],"licences","grey fleet","WE2QwmvRUgy_bWzjTuHR8Cv5OsK4nLvgPbjBc_hVUDg",{"id":20344,"title":20345,"author":7,"body":20346,"category":444,"date":20534,"description":20535,"draft":261,"extension":262,"image":20536,"imageAlt":20537,"imageCredit":20538,"imageCreditUrl":6701,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":20539,"navigation":267,"path":20540,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":20541,"seo":20542,"seoTitle":265,"stem":20543,"tags":20544,"updated":265,"__hash__":20545},"blog\u002Fblog\u002Fwinter-driving-for-work.md","Winter driving when it is not optional",{"type":9,"value":20347,"toc":20524},[20348,20351,20355,20366,20369,20373,20376,20424,20427,20431,20434,20437,20441,20467,20471,20474,20478,20481,20484,20488,20491,20494,20496,20518,20520],[12,20349,20350],{},"Advice to avoid travelling in bad weather is sound and useless to someone with a customer waiting. The realistic question is how to do it as safely as possible.",[24,20352,20354],{"id":20353},"stopping-distances-are-the-whole-problem","Stopping distances are the whole problem",[12,20356,20357,20358,20361,20362,20365],{},"The Highway Code puts stopping distances at ",[19,20359,20360],{},"ten times"," the normal figure on ice, and roughly ",[19,20363,20364],{},"double"," in the wet. Those are not cautious estimates.",[12,20367,20368],{},"The practical translation: the gap that feels absurd is the correct one. Whatever following distance you keep in summer, multiply it, and accept that people will fill the space. Letting them is cheaper than the alternative.",[24,20370,20372],{"id":20371},"stopping-distances-by-condition","Stopping distances, by condition",[12,20374,20375],{},"From 60 mph, indicative:",[71,20377,20378,20387],{},[74,20379,20380],{},[77,20381,20382,20384],{},[80,20383,14324],{},[80,20385,20386],{},"Relative stopping distance",[87,20388,20389,20396,20406,20414],{},[77,20390,20391,20394],{},[92,20392,20393],{},"Dry",[92,20395,17357],{},[77,20397,20398,20401],{},[92,20399,20400],{},"Wet",[92,20402,20403],{},[19,20404,20405],{},"About double",[77,20407,20408,20411],{},[92,20409,20410],{},"Snow",[92,20412,20413],{},"Considerably more",[77,20415,20416,20419],{},[92,20417,20418],{},"Ice",[92,20420,20421],{},[19,20422,20423],{},"Up to ten times",[12,20425,20426],{},"Which is why the gap that feels absurd in winter is the correct one.",[24,20428,20430],{"id":20429},"tyres-matter-more-than-anything-else-you-can-buy","Tyres matter more than anything else you can buy",[12,20432,20433],{},"Below about 7°C, standard summer tyres harden and lose grip whether or not there is ice. Winter or all-season tyres are a bigger safety improvement than any driver aid, and for anyone doing serious winter mileage they are worth the cost.",[12,20435,20436],{},"If you are staying on summer tyres, tread depth becomes critical. The legal minimum of 1.6mm performs badly in standing water, and aquaplaning is a winter risk as much as an ice one.",[24,20438,20440],{"id":20439},"before-you-set-off","Before you set off",[162,20442,20443,20449,20455,20461],{},[35,20444,20445,20448],{},[19,20446,20447],{},"Clear the whole car",", not a letterbox in the windscreen. Driving with obscured vision is an offence, and snow left on the roof arrives on your windscreen at the first hard stop",[35,20450,20451,20454],{},[19,20452,20453],{},"Lights and plates clean",", because salt spray covers both within miles",[35,20456,20457,20460],{},[19,20458,20459],{},"Screenwash to the right concentration",": a frozen washer bottle on a salted motorway is genuinely dangerous",[35,20462,20463,20466],{},[19,20464,20465],{},"Fuel or charge higher than you would normally accept."," A closure that adds two hours is common in winter and unremarkable",[24,20468,20470],{"id":20469},"in-the-car","In the car",[12,20472,20473],{},"Something to keep you warm if you stop, a torch, a phone charger, and enough water to matter. Not because you expect to be stranded, but because being stranded is unremarkable in a British winter and the cost of carrying them is nil.",[24,20475,20477],{"id":20476},"the-one-that-gets-people","The one that gets people",[12,20479,20480],{},"Black ice on a clear, still morning after a cold night. Particularly on bridges, in shaded cuttings and on untreated rural roads. The road looks wet. It is not.",[12,20482,20483],{},"Bridges freeze first because they lose heat from both sides. If you drive rural routes for work, that is worth carrying around as a rule rather than a fact.",[24,20485,20487],{"id":20486},"and-the-economics","And the economics",[12,20489,20490],{},"Winter costs you fuel too. Cold engines, denser air, everything electrical on. A 10-20% dip in MPG between summer and January is normal and not a fault.",[12,20492,20493],{},"If you log fill-ups, you will see it as a shape each year, which is oddly reassuring: it means the dip is the season rather than the car.",[24,20495,210],{"id":209},[162,20497,20498,20503,20508,20513],{},[35,20499,20500],{},[216,20501,16509],{"href":16507,"rel":20502},[220],[35,20504,20505],{},[216,20506,17834],{"href":17832,"rel":20507},[220],[35,20509,20510],{},[216,20511,16516],{"href":16514,"rel":20512},[220],[35,20514,20515],{},[216,20516,17532],{"href":17530,"rel":20517},[220],[718,20519],{},[12,20521,20522],{},[723,20523,17252],{},{"title":248,"searchDepth":249,"depth":249,"links":20525},[20526,20527,20528,20529,20530,20531,20532,20533],{"id":20353,"depth":249,"text":20354},{"id":20371,"depth":249,"text":20372},{"id":20429,"depth":249,"text":20430},{"id":20439,"depth":249,"text":20440},{"id":20469,"depth":249,"text":20470},{"id":20476,"depth":249,"text":20477},{"id":20486,"depth":249,"text":20487},{"id":209,"depth":249,"text":210},"2025-05-22","Everyone else can stay at home. If the job is at the other end, here is what actually helps, from stopping distances to the tyres under you.","\u002Fblog\u002Fwinter-driving-for-work.jpg","Snow-covered street with parked cars","Photo by Alice Donovan Rouse",{},"\u002Fblog\u002Fwinter-driving-for-work",[],{"title":20345,"description":20535},"blog\u002Fwinter-driving-for-work",[8268,16556,15049],"YageY0Uz0TZUkCp4dPwrl66AkmuM1qprOZlnw6oFbBM",{"id":20547,"title":20548,"author":7,"body":20549,"category":1233,"date":20763,"description":20764,"draft":261,"extension":262,"image":20765,"imageAlt":20766,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":20767,"navigation":267,"path":20768,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":20769,"seo":20770,"seoTitle":265,"stem":20771,"tags":20772,"updated":265,"__hash__":20774},"blog\u002Fblog\u002Fwhat-milometry-does-when-you-force-quit.md","What happens to your trip if you swipe the app away",{"type":9,"value":20550,"toc":20754},[20551,20554,20558,20561,20564,20568,20571,20578,20582,20588,20594,20597,20603,20607,20610,20614,20722,20725,20729,20732,20735,20737],[12,20552,20553],{},"Any app that records in the background has the same weakness: the operating system, or the user, can stop it. What separates a trustworthy mileage log from an unreliable one is what happens next.",[24,20555,20557],{"id":20556},"the-thing-people-do-without-thinking","The thing people do without thinking",[12,20559,20560],{},"Swipe up in the app switcher to \"close\" apps. It feels like tidying. On iOS it is also an explicit instruction that the app should stop doing everything, including background location, and the system honours it.",[12,20562,20563],{},"So a trip that was recording stops recording, silently, mid-journey.",[24,20565,20567],{"id":20566},"why-the-app-cannot-simply-carry-on","Why the app cannot simply carry on",[12,20569,20570],{},"It cannot. That is the point of the gesture, and no amount of clever engineering gets around it. An app that could ignore being force-quit would be a considerably worse thing to have on your phone.",[12,20572,20573,20574,20577],{},"What an app ",[723,20575,20576],{},"can"," do is notice, tell you, and not lose what it already had.",[24,20579,20581],{"id":20580},"what-milometry-does","What Milometry does",[12,20583,20584,20587],{},[19,20585,20586],{},"Every point is written as it arrives."," Not buffered in memory and saved at the end. If recording stops at any moment, everything up to that moment is already on disk.",[12,20589,20590,20593],{},[19,20591,20592],{},"A dead-man's switch."," While a trip records, the app keeps deferring a scheduled notification. If it stops deferring, because it is no longer running, the notification fires a few minutes later and tells you the drive is no longer being recorded.",[12,20595,20596],{},"That is deliberately backwards from how notifications usually work. Nothing has to run in order to warn you, because the thing that has failed is the thing that would have sent the warning.",[12,20598,20599,20602],{},[19,20600,20601],{},"Recovery on next launch."," Open the app afterwards and it finds the interrupted trip and offers three choices: carry on recording, save what it has, or bin it. It does not decide for you, and it does not quietly discard a partial journey.",[24,20604,20606],{"id":20605},"android-differs","Android differs",[12,20608,20609],{},"On Android a recording trip shows an ongoing notification with a Stop button, so the fact it is running is visible the whole time. Swiping the app out of recents can still stop it, and some manufacturers are more aggressive about background apps than others, so the same watchdog applies.",[24,20611,20613],{"id":20612},"what-survives-what","What survives what",[71,20615,20616,20632],{},[74,20617,20618],{},[77,20619,20620,20623,20626,20629],{},[80,20621,20622],{},"Event",[80,20624,20625],{},"Recording continues?",[80,20627,20628],{},"Data kept?",[80,20630,20631],{},"You are told?",[87,20633,20634,20645,20656,20671,20689,20700,20711],{},[77,20635,20636,20639,20641,20643],{},[92,20637,20638],{},"Screen off, phone in pocket",[92,20640,3124],{},[92,20642,3124],{},[92,20644,3723],{},[77,20646,20647,20650,20652,20654],{},[92,20648,20649],{},"Another app in the foreground",[92,20651,3124],{},[92,20653,3124],{},[92,20655,3723],{},[77,20657,20658,20661,20663,20668],{},[92,20659,20660],{},"Phone restarted",[92,20662,3164],{},[92,20664,20665],{},[19,20666,20667],{},"Yes, up to that point",[92,20669,20670],{},"Yes, on next launch",[77,20672,20673,20676,20680,20684],{},[92,20674,20675],{},"App swiped away in the switcher",[92,20677,20678],{},[19,20679,3164],{},[92,20681,20682],{},[19,20683,20667],{},[92,20685,20686],{},[19,20687,20688],{},"Yes, within minutes",[77,20690,20691,20694,20696,20698],{},[92,20692,20693],{},"App crashes",[92,20695,3164],{},[92,20697,20667],{},[92,20699,20670],{},[77,20701,20702,20705,20707,20709],{},[92,20703,20704],{},"Battery dies",[92,20706,3164],{},[92,20708,20667],{},[92,20710,20670],{},[77,20712,20713,20716,20718,20720],{},[92,20714,20715],{},"Location permission revoked mid-trip",[92,20717,3164],{},[92,20719,20667],{},[92,20721,3124],{},[12,20723,20724],{},"The column that matters is the middle one. In every case the journey so far is already on disk,\nbecause points are written as they arrive rather than held in memory until the end.",[24,20726,20728],{"id":20727},"what-this-means-in-practice","What this means in practice",[12,20730,20731],{},"Assume it will happen occasionally, because it will. The measure of the app is not that it never gets interrupted. It is that an interruption costs you a notification and a tap, rather than a journey you only discover is missing in April.",[12,20733,20734],{},"The wider principle: if a mileage log can lose data silently, you cannot trust any of it, because you have no way of knowing which journeys are missing.",[24,20736,210],{"id":209},[162,20738,20739,20744,20749],{},[35,20740,20741],{},[216,20742,4090],{"href":4088,"rel":20743},[220],[35,20745,20746],{},[216,20747,4097],{"href":4095,"rel":20748},[220],[35,20750,20751],{},[216,20752,408],{"href":406,"rel":20753},[220],{"title":248,"searchDepth":249,"depth":249,"links":20755},[20756,20757,20758,20759,20760,20761,20762],{"id":20556,"depth":249,"text":20557},{"id":20566,"depth":249,"text":20567},{"id":20580,"depth":249,"text":20581},{"id":20605,"depth":249,"text":20606},{"id":20612,"depth":249,"text":20613},{"id":20727,"depth":249,"text":20728},{"id":209,"depth":249,"text":210},"2025-05-15","The failure mode every background-recording app has, and what an honest one does about it. What survives a swipe, and what that means in practice.","\u002Fshots\u002Ftrack.png","A trip recording on the Track screen in Milometry",{},"\u002Fblog\u002Fwhat-milometry-does-when-you-force-quit",[],{"title":20548,"description":20764},"blog\u002Fwhat-milometry-does-when-you-force-quit",[1246,20773,13642],"reliability","8YQ7CSOIsf8-qqWT4bFK9bTvZqHnpkCGByIuHHx--ow",{"id":20776,"title":20777,"author":7,"body":20778,"category":1233,"date":20997,"description":20998,"draft":261,"extension":262,"image":1516,"imageAlt":20999,"imageCredit":265,"imageCreditUrl":265,"imageIsScreenshot":267,"imageLicence":265,"imageLicenceUrl":265,"meta":21000,"navigation":267,"path":21001,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":21002,"seo":21003,"seoTitle":265,"stem":21004,"tags":21005,"updated":265,"__hash__":21008},"blog\u002Fblog\u002Fhow-gps-distance-is-measured.md","Why your app's mileage never quite matches your odometer",{"type":9,"value":20779,"toc":20987},[20780,20783,20787,20790,20796,20800,20803,20806,20810,20816,20822,20828,20832,20839,20842,20846,20936,20939,20943,20946,20953,20956,20960,20963,20965],[12,20781,20782],{},"Record a journey on a phone and compare it with the trip meter and the two will not agree. Usually the phone reads slightly low. Sometimes it reads high. Here is why, and which to trust.",[24,20784,20786],{"id":20785},"how-a-phone-measures-distance","How a phone measures distance",[12,20788,20789],{},"It does not measure distance. It measures a series of positions and adds up the straight lines between them.",[12,20791,20792,20793,22],{},"If a fix arrives every few seconds, each segment is a chord across a slight curve rather than the curve itself. Over a straight motorway that is negligible. Over a twisting lane it accumulates, and the app reads ",[19,20794,20795],{},"short",[24,20797,20799],{"id":20798},"why-it-sometimes-reads-long","Why it sometimes reads long",[12,20801,20802],{},"The opposite problem: GPS positions have error, and a stationary or slow-moving phone can appear to wander. Add up enough small spurious movements and you have invented distance that never happened.",[12,20804,20805],{},"This is worst in cities, tall buildings reflect signals and produce positions that jump, and at the start of a journey before the fix has settled.",[24,20807,20809],{"id":20808},"what-a-good-app-does-about-it","What a good app does about it",[12,20811,20812,20815],{},[19,20813,20814],{},"Filters points."," Reject fixes with poor reported accuracy, and reject implied speeds that are impossible for a car. Milometry drops anything implying more than about 55 m\u002Fs, because a position jump is far more likely than a genuine 120 mph.",[12,20817,20818,20821],{},[19,20819,20820],{},"Ignores movement below a threshold",", so a phone sitting in a cup holder at traffic lights does not accrue distance.",[12,20823,20824,20827],{},[19,20825,20826],{},"Samples often enough",", so the chords stay short. Recording every few seconds while driving is the compromise between accuracy and battery.",[24,20829,20831],{"id":20830},"why-the-odometer-is-not-perfect-either","Why the odometer is not perfect either",[12,20833,20834,20835,20838],{},"Car odometers are legally permitted a tolerance, and they typically read ",[19,20836,20837],{},"slightly high",". A few per cent is normal. That comes from how they are calibrated and from tyre wear: a worn tyre has a smaller rolling radius, turns more times per mile, and reports more distance than you covered.",[12,20840,20841],{},"So the two numbers disagree partly because the phone reads low and partly because the car reads high.",[24,20843,20845],{"id":20844},"why-the-two-numbers-differ","Why the two numbers differ",[71,20847,20848,20860],{},[74,20849,20850],{},[77,20851,20852,20855,20857],{},[80,20853,20854],{},"Source of error",[80,20856,12430],{},[80,20858,20859],{},"Typical size",[87,20861,20862,20876,20886,20899,20912,20924],{},[77,20863,20864,20867,20873],{},[92,20865,20866],{},"Straight lines between GPS fixes",[92,20868,20869,20870],{},"App reads ",[19,20871,20872],{},"low",[92,20874,20875],{},"0-2%, worse on twisty roads",[77,20877,20878,20881,20884],{},[92,20879,20880],{},"Poor fixes in cities, tunnels",[92,20882,20883],{},"Either way",[92,20885,8189],{},[77,20887,20888,20891,20896],{},[92,20889,20890],{},"Drift while stationary",[92,20892,20869,20893],{},[19,20894,20895],{},"high",[92,20897,20898],{},"Small, if unfiltered",[77,20900,20901,20904,20909],{},[92,20902,20903],{},"Odometer calibration tolerance",[92,20905,20906,20907],{},"Car reads ",[19,20908,20895],{},[92,20910,20911],{},"Up to a few %",[77,20913,20914,20917,20921],{},[92,20915,20916],{},"Tyre wear reducing rolling radius",[92,20918,20906,20919],{},[19,20920,20895],{},[92,20922,20923],{},"~1-2% on worn tyres",[77,20925,20926,20929,20933],{},[92,20927,20928],{},"Larger aftermarket tyres",[92,20930,20906,20931],{},[19,20932,20872],{},[92,20934,20935],{},"Varies",[12,20937,20938],{},"The net effect for most drivers is the app reading 1-3% below the trip meter, which is\napproximately the trip meter's own optimism.",[24,20940,20942],{"id":20941},"which-one-to-use-for-a-claim","Which one to use for a claim",[12,20944,20945],{},"For journeys, the GPS record, because it comes with the date, the route and the times, which is what HMRC's expectation of a mileage record is about. A distance without a journey attached is not a record.",[12,20947,20948,20949,20952],{},"For ",[19,20950,20951],{},"fuel economy",", use the odometer, because it is measuring the same thing consistently between two fill-ups and small errors cancel out over a full tank.",[12,20954,20955],{},"That is why Milometry uses GPS for trips and odometer readings for MPG. They are different jobs, and the right instrument differs.",[24,20957,20959],{"id":20958},"and-when-they-disagree-a-lot","And when they disagree a lot",[12,20961,20962],{},"A large gap between your odometer and your logged journeys usually is not measurement error, it is unrecorded driving. Milometry compares the two and flags stretches where the odometer moved further than the log explains, which is a much more useful signal than a percentage discrepancy.",[24,20964,210],{"id":209},[162,20966,20967,20972,20977,20982],{},[35,20968,20969],{},[216,20970,4090],{"href":4088,"rel":20971},[220],[35,20973,20974],{},[216,20975,4097],{"href":4095,"rel":20976},[220],[35,20978,20979],{},[216,20980,1902],{"href":1900,"rel":20981},[220],[35,20983,20984],{},[216,20985,17532],{"href":17530,"rel":20986},[220],{"title":248,"searchDepth":249,"depth":249,"links":20988},[20989,20990,20991,20992,20993,20994,20995,20996],{"id":20785,"depth":249,"text":20786},{"id":20798,"depth":249,"text":20799},{"id":20808,"depth":249,"text":20809},{"id":20830,"depth":249,"text":20831},{"id":20844,"depth":249,"text":20845},{"id":20941,"depth":249,"text":20942},{"id":20958,"depth":249,"text":20959},{"id":209,"depth":249,"text":210},"2025-05-08","GPS drift, straight lines between points, and which of the two numbers is actually right. Why your phone and your odometer do not quite agree.","Real-world economy and odometer readings in Milometry",{},"\u002Fblog\u002Fhow-gps-distance-is-measured",[],{"title":20777,"description":20998},"blog\u002Fhow-gps-distance-is-measured",[1246,21006,21007],"gps","accuracy","tuO1sMtW_kbufFdlG2cgBJs26ISKPy9acTQcEfPknPU",{"id":21010,"title":21011,"author":7,"body":21012,"category":258,"date":21305,"description":21306,"draft":261,"extension":262,"image":21307,"imageAlt":21308,"imageCredit":21309,"imageCreditUrl":21310,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":21311,"navigation":267,"path":21312,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":21313,"seo":21314,"seoTitle":265,"stem":21315,"tags":21316,"updated":2671,"__hash__":21319},"blog\u002Fblog\u002Fmileage-for-carers-and-community-nurses.md","Community care: forty short visits and nobody counting",{"type":9,"value":21013,"toc":21297},[21014,21020,21023,21027,21034,21041,21045,21126,21129,21133,21136,21213,21216,21220,21226,21229,21235,21242,21248,21252,21255,21258,21261,21263,21290,21292],[9146,21015,21016],{},[12,21017,21018,9153],{},[19,21019,9152],{},[12,21021,21022],{},"Domiciliary care and community nursing produce a driving pattern almost no other job does: dozens of very short journeys, tight schedules, and no natural pause in which to write anything down.",[24,21024,21026],{"id":21025},"the-mileage-is-larger-than-it-feels","The mileage is larger than it feels",[12,21028,21029,21030,21033],{},"Twelve visits a day averaging three miles between them is 36 miles. Over 220 working days that is roughly ",[19,21031,21032],{},"7,900 miles a year",". Comparable to a sales rep, accumulated three miles at a time.",[12,21035,21036,21037,21040],{},"At the approved rates (55p a mile for the first 10,000 business miles in the tax year, 25p after) that is an approved amount of around ",[19,21038,21039],{},"£4,300",". Recorded as \"about 30 miles a day\", it becomes a round number that is both hard to defend and almost certainly wrong.",[24,21042,21044],{"id":21043},"what-a-typical-round-adds-up-to","What a typical round adds up to",[71,21046,21047,21065],{},[74,21048,21049],{},[77,21050,21051,21054,21057,21060,21063],{},[80,21052,21053],{},"Visits per day",[80,21055,21056],{},"Miles between visits",[80,21058,21059],{},"Daily miles",[80,21061,21062],{},"Annual (220 days)",[80,21064,3707],{},[87,21066,21067,21082,21096,21111],{},[77,21068,21069,21071,21073,21076,21079],{},[92,21070,15142],{},[92,21072,7113],{},[92,21074,21075],{},"16",[92,21077,21078],{},"3,520",[92,21080,21081],{},"£1,936",[77,21083,21084,21086,21088,21090,21093],{},[92,21085,17475],{},[92,21087,8682],{},[92,21089,18677],{},[92,21091,21092],{},"7,920",[92,21094,21095],{},"£4,356",[77,21097,21098,21101,21103,21105,21108],{},[92,21099,21100],{},"15",[92,21102,8696],{},[92,21104,6886],{},[92,21106,21107],{},"13,200",[92,21109,21110],{},"£6,300",[77,21112,21113,21115,21117,21120,21123],{},[92,21114,615],{},[92,21116,8710],{},[92,21118,21119],{},"90",[92,21121,21122],{},"19,800",[92,21124,21125],{},"£7,950",[12,21127,21128],{},"The last two rows cross the 10,000-mile threshold, so the totals are banded (55p up to 10,000, 25p after) rather than a flat 55p.",[24,21130,21132],{"id":21131},"what-an-underpaying-employer-costs-you","What an underpaying employer costs you",[12,21134,21135],{},"On 7,920 business miles, where the approved amount is £4,356 (figures are estimates for an employee):",[71,21137,21138,21150],{},[74,21139,21140],{},[77,21141,21142,21144,21146,21148],{},[80,21143,3924],{},[80,21145,3927],{},[80,21147,3930],{},[80,21149,3933],{},[87,21151,21152,21165,21179,21191,21202],{},[77,21153,21154,21156,21159,21162],{},[92,21155,12440],{},[92,21157,21158],{},"£3,564",[92,21160,21161],{},"£792",[92,21163,21164],{},"£158",[77,21166,21167,21170,21173,21176],{},[92,21168,21169],{},"35p",[92,21171,21172],{},"£2,772",[92,21174,21175],{},"£1,584",[92,21177,21178],{},"£317",[77,21180,21181,21183,21186,21189],{},[92,21182,3974],{},[92,21184,21185],{},"£2,376",[92,21187,21188],{},"£1,980",[92,21190,14742],{},[77,21192,21193,21195,21197,21199],{},[92,21194,2717],{},[92,21196,21188],{},[92,21198,21185],{},[92,21200,21201],{},"£475",[77,21203,21204,21206,21208,21210],{},[92,21205,4004],{},[92,21207,3949],{},[92,21209,21095],{},[92,21211,21212],{},"£871",[12,21214,21215],{},"Relief at 40% is double the last column. It can be claimed for the current tax year plus the previous four, through Self Assessment or a P87.",[24,21217,21219],{"id":21218},"where-the-rules-bite","Where the rules bite",[12,21221,21222,21225],{},[19,21223,21224],{},"The first and last journeys."," If you have a base you attend (an office, a depot, a clinic), travel from home to it is ordinary commuting. If you go from home directly to your first client and home from your last, the position is different and often more favourable.",[12,21227,21228],{},"Which of those you are in is a question about your contract and working pattern, not about how it feels. It is worth establishing once, properly, because it affects two journeys every working day.",[12,21230,21231,21234],{},[19,21232,21233],{},"Reimbursement below the approved rate."," Many employers in the sector pay a per-mile rate lower than HMRC's approved figure. Where that happens, the employee can claim tax relief on the difference through Self Assessment or a P87, and not everyone does.",[12,21236,21237,21238,21241],{},"On 7,900 miles, an employer paying 30p against an approved 55p leaves relief due on roughly ",[19,21239,21240],{},"£1,975"," of shortfall. For a basic-rate taxpayer that is around £395 of tax back, for filling in a form.",[12,21243,21244,21247],{},[19,21245,21246],{},"Passenger payments."," If you carry a colleague on a work journey, your employer can pay you up to 5p a mile for each one, tax free. Paying it is optional, and if they do not pay it there is no tax relief to claim for it.",[24,21249,21251],{"id":21250},"the-recording-problem-honestly","The recording problem, honestly",[12,21253,21254],{},"Nobody is going to stop between a medication round and a personal care visit to log three miles. Any system that depends on that will fail, and the resulting log will be a reconstruction.",[12,21256,21257],{},"Automatic recording is the only realistic answer here. Milometry notices you setting off, records the drive, and stops when you have been still for a few minutes, so forty visits arrive as forty journeys with real distances, and the whole day sorts in seconds afterwards.",[12,21259,21260],{},"Tagging the regular addresses means most of it classifies itself.",[24,21262,210],{"id":209},[162,21264,21265,21270,21275,21280,21285],{},[35,21266,21267],{},[216,21268,1902],{"href":1900,"rel":21269},[220],[35,21271,21272],{},[216,21273,408],{"href":406,"rel":21274},[220],[35,21276,21277],{},[216,21278,2901],{"href":2899,"rel":21279},[220],[35,21281,21282],{},[216,21283,6673],{"href":433,"rel":21284},[220],[35,21286,21287],{},[216,21288,5046],{"href":714,"rel":21289},[220],[718,21291],{},[12,21293,21294],{},[723,21295,21296],{},"General information, not tax advice. Whether you have a permanent workplace is fact-specific and matters here: take advice.",{"title":248,"searchDepth":249,"depth":249,"links":21298},[21299,21300,21301,21302,21303,21304],{"id":21025,"depth":249,"text":21026},{"id":21043,"depth":249,"text":21044},{"id":21131,"depth":249,"text":21132},{"id":21218,"depth":249,"text":21219},{"id":21250,"depth":249,"text":21251},{"id":209,"depth":249,"text":210},"2025-05-01","Care workers and community nurses cover serious mileage in five-minute hops, and a lot of it never gets recorded properly.","\u002Fblog\u002Fmileage-for-carers-and-community-nurses.jpg","A liveried care service car in a car park","Photo by Mike Mozart from Funny YouTube, USA, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=88331695",{},"\u002Fblog\u002Fmileage-for-carers-and-community-nurses",[1922,4128],{"title":21011,"description":21306},"blog\u002Fmileage-for-carers-and-community-nurses",[21317,21318,15049],"care work","nhs","EGB9sdf0KshFS33WrnB5SVh_j-VU3irRySMQOaJwgjE",{"id":21321,"title":21322,"author":7,"body":21323,"category":258,"date":21596,"description":21597,"draft":261,"extension":262,"image":21598,"imageAlt":21599,"imageCredit":21600,"imageCreditUrl":21601,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":21602,"navigation":267,"path":21603,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":21604,"seo":21605,"seoTitle":21606,"stem":21607,"tags":21608,"updated":2671,"__hash__":21611},"blog\u002Fblog\u002Fclaiming-when-employer-pays-less.md","Your employer pays 25p. Here is how tax relief on the gap works",{"type":9,"value":21324,"toc":21586},[21325,21328,21331,21333,21336,21339,21342,21354,21360,21364,21371,21468,21471,21474,21477,21481,21484,21487,21491,21497,21507,21513,21517,21520,21523,21527,21533,21539,21543,21546,21548,21580,21582],[12,21326,21327],{},"Plenty of employers reimburse business mileage below HMRC's approved rate. Some pay 30p, some 25p, some a fixed amount per journey, some nothing at all.",[12,21329,21330],{},"In every one of those cases the employee can claim tax relief on the difference. Many do not, often because nobody has told them it exists.",[24,21332,7062],{"id":7061},[12,21334,21335],{},"For journeys from 6 April 2026 the approved rate for a car or van is 55p a mile for the first 10,000 business miles in a tax year, then 25p. (It was 45p before that.) If your employer pays less, you can claim relief on the gap against your own income tax.",[12,21337,21338],{},"The 55p rate was announced on 21 May 2026 and backdated to 6 April, so if your employer paid 45p for some of those miles you may be able to claim tax relief on the difference too.",[12,21340,21341],{},"Worked example. You drove 4,000 business miles and were paid 25p:",[162,21343,21344,21348,21350],{},[35,21345,3660,21346],{},[19,21347,3663],{},[35,21349,3666],{},[35,21351,3669,21352],{},[19,21353,3672],{},[12,21355,21356,21357,21359],{},"You do not receive £1,200. You receive tax relief on it, so a basic-rate taxpayer gets around ",[19,21358,3867],{},", a higher-rate taxpayer around £480.",[24,21361,21363],{"id":21362},"the-four-year-backdating-table","The four-year backdating table",[12,21365,21366,21367,21370],{},"Relief can generally be claimed for the current tax year and the ",[19,21368,21369],{},"previous four",". Each year uses its own approved rate: 55p for 2026-27, 45p for the four years before. For someone\npaid 25p who has never claimed:",[71,21372,21373,21394],{},[74,21374,21375],{},[77,21376,21377,21380,21383,21386,21388,21391],{},[80,21378,21379],{},"Business miles per year",[80,21381,21382],{},"Approved amount (2026-27)",[80,21384,21385],{},"Paid at 25p",[80,21387,3930],{},[80,21389,21390],{},"Relief at 20% (2026-27)",[80,21392,21393],{},"Over five years",[87,21395,21396,21417,21434,21451],{},[77,21397,21398,21401,21404,21407,21410,21413],{},[92,21399,21400],{},"3,000",[92,21402,21403],{},"£1,650",[92,21405,21406],{},"£750",[92,21408,21409],{},"£900",[92,21411,21412],{},"£180",[92,21414,21415],{},[19,21416,4011],{},[77,21418,21419,21422,21424,21426,21428,21430],{},[92,21420,21421],{},"6,000",[92,21423,3946],{},[92,21425,3980],{},[92,21427,3977],{},[92,21429,3996],{},[92,21431,21432],{},[19,21433,4014],{},[77,21435,21436,21438,21440,21442,21445,21447],{},[92,21437,3751],{},[92,21439,3754],{},[92,21441,3790],{},[92,21443,21444],{},"£3,000",[92,21446,3964],{},[92,21448,21449],{},[19,21450,3663],{},[77,21452,21453,21455,21457,21460,21462,21464],{},[92,21454,3767],{},[92,21456,3777],{},[92,21458,21459],{},"£3,750",[92,21461,21444],{},[92,21463,3964],{},[92,21465,21466],{},[19,21467,3663],{},[12,21469,21470],{},"The five-year figure is 2026-27 plus four earlier years at 45p.",[12,21472,21473],{},"Higher-rate taxpayers double every figure in the last two columns.",[12,21475,21476],{},"The catch is the same as always: you can only claim what you can evidence, and a five-year-old\nclaim needs five-year-old records.",[24,21478,21480],{"id":21479},"what-if-they-pay-nothing-at-all","What if they pay nothing at all",[12,21482,21483],{},"Then the relief is on the whole approved amount. On 4,000 miles that is relief on £2,200, worth about £440 at basic rate.",[12,21485,21486],{},"This is the case where the sums get genuinely worth having, and it is common in sectors where mileage is treated as part of the job rather than as a reimbursable cost.",[24,21488,21490],{"id":21489},"how-to-claim","How to claim",[12,21492,21493,21496],{},[19,21494,21495],{},"If you file Self Assessment",", it goes in the employment expenses section.",[12,21498,21499,21502,21503,21506],{},[19,21500,21501],{},"If you do not",", use form ",[19,21504,21505],{},"P87"," (Claim Income Tax relief for employment expenses), which can be done online.",[12,21508,4017,21509,21512],{},[19,21510,21511],{},"previous four tax years"," as well as the current one, which for someone who has never claimed can mean a meaningful lump sum.",[24,21514,21516],{"id":21515},"what-hmrc-will-want","What HMRC will want",[12,21518,21519],{},"The amounts, and the ability to evidence them: business miles by tax year, what your employer paid you, and a record of the journeys behind the figures.",[12,21521,21522],{},"That last part is where claims fall over. \"About 4,000 miles\" is not evidence. A journey-level log with dates, destinations, purposes and distances is.",[24,21524,21526],{"id":21525},"the-bit-that-catches-people","The bit that catches people",[12,21528,21529,21532],{},[19,21530,21531],{},"Passenger payments cannot be claimed this way."," If your employer does not pay the 5p per passenger mile, there is nothing to claim relief on. The relief covers the vehicle rate only. Ask the employer instead.",[12,21534,21535,21538],{},[19,21536,21537],{},"Commuting never counts",", regardless of what the employer pays for.",[24,21540,21542],{"id":21541},"getting-the-number","Getting the number",[12,21544,21545],{},"If you have been recording journeys, the figure already exists. If you have not, this is the argument for starting now rather than in April: four years of relief is worth claiming, and you can only claim what you can evidence.",[24,21547,210],{"id":209},[162,21549,21550,21555,21560,21565,21570,21575],{},[35,21551,21552],{},[216,21553,408],{"href":406,"rel":21554},[220],[35,21556,21557],{},[216,21558,1902],{"href":1900,"rel":21559},[220],[35,21561,21562],{},[216,21563,4056],{"href":714,"rel":21564},[220],[35,21566,21567],{},[216,21568,4063],{"href":4061,"rel":21569},[220],[35,21571,21572],{},[216,21573,4090],{"href":4088,"rel":21574},[220],[35,21576,21577],{},[216,21578,4097],{"href":4095,"rel":21579},[220],[718,21581],{},[12,21583,21584],{},[723,21585,19014],{},{"title":248,"searchDepth":249,"depth":249,"links":21587},[21588,21589,21590,21591,21592,21593,21594,21595],{"id":7061,"depth":249,"text":7062},{"id":21362,"depth":249,"text":21363},{"id":21479,"depth":249,"text":21480},{"id":21489,"depth":249,"text":21490},{"id":21515,"depth":249,"text":21516},{"id":21525,"depth":249,"text":21526},{"id":21541,"depth":249,"text":21542},{"id":209,"depth":249,"text":210},"2025-04-24","If your employer pays less than the approved mileage rate, Mileage Allowance Relief gives you tax relief on the gap. It is often left unclaimed.","\u002Fblog\u002Fclaiming-when-employer-pays-less.jpg","A calculator resting on a printed expenses claim form","Photo by GoSimpleTax","https:\u002F\u002Fwww.flickr.com\u002Fphotos\u002F143133125@N02\u002F47971062581",{},"\u002Fblog\u002Fclaiming-when-employer-pays-less",[1922,4127,4128],{"title":21322,"description":21597},"Tax relief when your employer pays under the rate","blog\u002Fclaiming-when-employer-pays-less",[21609,21610,464],"mileage allowance relief","p87","eUnvBJpLGZnjsp9wv0BTdLQeyinqkPf0NiFsFGd1LuI",{"id":21613,"title":21614,"author":7,"body":21615,"category":444,"date":21825,"description":21826,"draft":261,"extension":262,"image":21827,"imageAlt":21828,"imageCredit":21829,"imageCreditUrl":21830,"imageIsScreenshot":261,"imageLicence":14244,"imageLicenceUrl":14245,"meta":21831,"navigation":267,"path":21832,"ratesFor":265,"readTime":249,"reviewed":265,"reviewedAgainst":21833,"seo":21834,"seoTitle":265,"stem":21835,"tags":21836,"updated":265,"__hash__":21837},"blog\u002Fblog\u002Fdriving-in-europe-after-brexit.md","Taking your car to Europe: what you need now",{"type":9,"value":21616,"toc":21815},[21617,21620,21624,21633,21636,21638,21641,21644,21648,21662,21669,21673,21751,21754,21758,21761,21764,21768,21771,21775,21778,21781,21784,21786,21808,21810],[12,21618,21619],{},"Driving a UK car in Europe is straightforward, and the paperwork changed enough in recent years that a lot of drivers are working from an out-of-date mental checklist.",[24,21621,21623],{"id":21622},"the-identifier-on-the-back","The identifier on the back",[12,21625,1132,21626,21628,21629,21632],{},[19,21627,1805],{}," identifier replaced ",[19,21630,21631],{},"GB",". If your number plate does not already display the UK identifier with the Union flag, you need a UK sticker.",[12,21634,21635],{},"The old GB stickers are no longer correct, and the euro-band plates showing a circle of stars with GB are not either.",[24,21637,11125],{"id":10278},[12,21639,21640],{},"Check your policy actually covers driving abroad, and at what level. Many UK policies drop to third-party-only cover outside the UK unless European cover is added.",[12,21642,21643],{},"If you are driving for work, that matters twice over: the trip is business use, and the cover class needs to include it.",[24,21645,21647],{"id":21646},"documents-to-carry","Documents to carry",[162,21649,21650,21653,21656,21659],{},[35,21651,21652],{},"Full driving licence",[35,21654,21655],{},"V5C logbook, or a VE103 if the vehicle is hired or leased",[35,21657,21658],{},"Insurance certificate",[35,21660,21661],{},"Passport",[12,21663,21664,21665,21668],{},"A ",[19,21666,21667],{},"VE103"," is the one that catches business drivers: if the car is leased or on a company scheme, you cannot simply take the V5C because you do not have it. The lease company issues the VE103, and it takes time to obtain.",[24,21670,21672],{"id":21671},"the-document-checklist","The document checklist",[71,21674,21675,21688],{},[74,21676,21677],{},[77,21678,21679,21682,21685],{},[80,21680,21681],{},"Document",[80,21683,21684],{},"Needed",[80,21686,21687],{},"Watch out for",[87,21689,21690,21699,21708,21717,21727,21741],{},[77,21691,21692,21694,21697],{},[92,21693,21652],{},[92,21695,21696],{},"Always",[92,21698,3723],{},[77,21700,21701,21703,21705],{},[92,21702,21661],{},[92,21704,21696],{},[92,21706,21707],{},"Validity rules for the destination",[77,21709,21710,21712,21714],{},[92,21711,21658],{},[92,21713,21696],{},[92,21715,21716],{},"Many UK policies drop to third-party abroad",[77,21718,21719,21722,21725],{},[92,21720,21721],{},"V5C logbook",[92,21723,21724],{},"If you own the car",[92,21726,3723],{},[77,21728,21729,21733,21738],{},[92,21730,21731],{},[19,21732,21667],{},[92,21734,21735],{},[19,21736,21737],{},"If leased, hired or on a company scheme",[92,21739,21740],{},"Issued by the lease company; takes time",[77,21742,21743,21746,21748],{},[92,21744,21745],{},"UK identifier",[92,21747,21696],{},[92,21749,21750],{},"GB stickers and GB euro-plates are no longer correct",[12,21752,21753],{},"The VE103 is the one that strands business drivers: you cannot use the V5C for a leased car because\nyou do not have it.",[24,21755,21757],{"id":21756},"equipment-requirements-vary-by-country","Equipment requirements vary by country",[12,21759,21760],{},"Several countries require items to be carried, warning triangles, hi-vis vests, spare bulbs, breathalysers, and the list differs between them. France, Spain and others each have their own requirements, and some have low-emission zone schemes with their own stickers that must be obtained in advance.",[12,21762,21763],{},"Check the specific countries on the route rather than assuming a general European standard, because there is not one.",[24,21765,21767],{"id":21766},"the-driving-itself","The driving itself",[12,21769,21770],{},"Headlight beam deflectors, or headlights adjusted, so you do not dazzle oncoming traffic. Speed limits in kilometres per hour, often lower in wet conditions in France. Tolls on many motorways, usually by card.",[24,21772,21774],{"id":21773},"the-business-mileage-question","The business mileage question",[12,21776,21777],{},"Business miles driven abroad in your own vehicle count towards the same approved-rate claim as miles driven at home, including the 10,000-mile threshold. It is one annual total, wherever the driving happened.",[12,21779,21780],{},"Ferries, tunnels, foreign tolls, vignettes and emissions stickers are separate claimable costs on top, as tolls are here.",[12,21782,21783],{},"If the trip mixes business and personal days, only the business element is claimable, and that apportionment is much easier to defend if each leg was recorded as it happened rather than reconstructed from a fortnight of photographs.",[24,21785,210],{"id":209},[162,21787,21788,21793,21798,21803],{},[35,21789,21790],{},[216,21791,1902],{"href":1900,"rel":21792},[220],[35,21794,21795],{},[216,21796,2901],{"href":2899,"rel":21797},[220],[35,21799,21800],{},[216,21801,19244],{"href":19242,"rel":21802},[220],[35,21804,21805],{},[216,21806,16509],{"href":16507,"rel":21807},[220],[718,21809],{},[12,21811,21812],{},[723,21813,21814],{},"General information, not legal or tax advice. Requirements differ by country and change: check each country on your route before travelling.",{"title":248,"searchDepth":249,"depth":249,"links":21816},[21817,21818,21819,21820,21821,21822,21823,21824],{"id":21622,"depth":249,"text":21623},{"id":10278,"depth":249,"text":11125},{"id":21646,"depth":249,"text":21647},{"id":21671,"depth":249,"text":21672},{"id":21756,"depth":249,"text":21757},{"id":21766,"depth":249,"text":21767},{"id":21773,"depth":249,"text":21774},{"id":209,"depth":249,"text":210},"2025-04-17","GB or UK stickers, insurance, and the documents that turn a border into an hour. What to carry, what each country asks for, and where mileage fits.","\u002Fblog\u002Fdriving-in-europe-after-brexit.jpg","A ferry port with vessels at the quayside","Photo by Dave souza, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=158517156",{},"\u002Fblog\u002Fdriving-in-europe-after-brexit",[],{"title":21614,"description":21826},"blog\u002Fdriving-in-europe-after-brexit",[747,18760,2969],"s8qftc8xQlbkKKEHTGOOFENS1aTJAV_KN2_UHlvs8LY",{"id":21839,"title":21840,"author":7,"body":21841,"category":1513,"date":22063,"description":22064,"draft":261,"extension":262,"image":22065,"imageAlt":22066,"imageCredit":5786,"imageCreditUrl":6701,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":22067,"navigation":267,"path":22068,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":22069,"seo":22070,"seoTitle":265,"stem":22071,"tags":22072,"updated":2671,"__hash__":22073},"blog\u002Fblog\u002Fev-charging-costs-on-the-road.md","Charging an EV on the road costs more than you think",{"type":9,"value":21842,"toc":22054},[21843,21846,21850,21856,21862,21865,21869,21872,21957,21963,21969,21973,21976,21979,21982,21986,21992,21997,22000,22004,22007,22010,22012,22015,22018,22020,22047,22049],[12,21844,21845],{},"The headline case for an electric car is running cost, and on a home tariff it is genuinely compelling. The picture changes considerably once you are dependent on the public network.",[24,21847,21849],{"id":21848},"the-two-worlds","The two worlds",[12,21851,21852,21855],{},[19,21853,21854],{},"Home charging on an off-peak tariff"," can be a few pence per kWh, which puts the cost per mile in low single figures. This is where the \"a fraction of petrol\" claim comes from, and for a home-charging commuter it is accurate.",[12,21857,21858,21861],{},[19,21859,21860],{},"Rapid and ultra-rapid public charging"," costs several times that. At motorway service areas in particular, the per-mile cost can approach, and occasionally exceed, a comparable diesel.",[12,21863,21864],{},"The same car can therefore cost 3p a mile or 20p a mile depending entirely on where it was charged.",[24,21866,21868],{"id":21867},"the-same-car-five-ways-to-charge-it","The same car, five ways to charge it",[12,21870,21871],{},"An EV doing about 3.5 miles per kWh:",[71,21873,21874,21888],{},[74,21875,21876],{},[77,21877,21878,21881,21884,21886],{},[80,21879,21880],{},"Where you charge",[80,21882,21883],{},"Typical price per kWh",[80,21885,1386],{},[80,21887,2133],{},[87,21889,21890,21902,21915,21929,21943],{},[77,21891,21892,21894,21897,21900],{},[92,21893,1404],{},[92,21895,21896],{},"7p",[92,21898,21899],{},"2.0p",[92,21901,3851],{},[77,21903,21904,21907,21909,21912],{},[92,21905,21906],{},"Home, standard rate",[92,21908,2717],{},[92,21910,21911],{},"7.1p",[92,21913,21914],{},"£714",[77,21916,21917,21920,21923,21926],{},[92,21918,21919],{},"Workplace \u002F destination charger",[92,21921,21922],{},"30-45p",[92,21924,21925],{},"8.6-12.9p",[92,21927,21928],{},"£857-£1,286",[77,21930,21931,21934,21937,21940],{},[92,21932,21933],{},"Public rapid",[92,21935,21936],{},"70-80p",[92,21938,21939],{},"20-22.9p",[92,21941,21942],{},"£2,000-£2,286",[77,21944,21945,21948,21951,21954],{},[92,21946,21947],{},"Motorway ultra-rapid",[92,21949,21950],{},"80-90p",[92,21952,21953],{},"22.9-25.7p",[92,21955,21956],{},"£2,286-£2,571",[12,21958,21959,21960,22],{},"For comparison, a 45 mpg petrol car at 145p a litre costs about ",[19,21961,21962],{},"14.6p a mile",[12,21964,21965,21966,21968],{},"So an EV charged at home overnight is roughly a seventh of the petrol cost. The same car charged\nexclusively on motorway rapids costs ",[19,21967,3681],{}," than the petrol car it replaced.",[24,21970,21972],{"id":21971},"why-this-matters-for-business-driving","Why this matters for business driving",[12,21974,21975],{},"A driver whose work is local and who charges at home has energy costs far below the 55p approved rate, although that rate is also meant to cover insurance, servicing, tyres and depreciation.",[12,21977,21978],{},"A driver whose work is long-distance and who charges on the network has a very different reality, and it is the one nobody models when they choose the car, because the comparison was made against home charging.",[12,21980,21981],{},"If you are choosing a vehicle for business use, the honest question is not \"what does it cost to charge\" but \"where will I actually be charging, on the journeys I actually make\".",[24,21983,21985],{"id":21984},"the-rate-does-not-care","The rate does not care",[12,21987,20948,21988,21991],{},[19,21989,21990],{},"your own"," electric car, approved mileage rates apply exactly as for petrol: 55p for the first 10,000 business miles in the tax year, then 25p, for journeys from 6 April 2026. There is no separate electric rate and no adjustment for how you charged.",[12,21993,16573,21994,21996],{},[19,21995,9740],{}," electric car, the advisory electricity rate applies instead. HMRC now publishes two figures: from 1 September 2026, 7p a mile for home charging and 15p a mile for public charging. Both are revised quarterly alongside the Advisory Fuel Rates.",[12,21998,21999],{},"Using the 55p approved rate on a company EV is a common and costly mistake.",[24,22001,22003],{"id":22002},"the-reimbursement-gap","The reimbursement gap",[12,22005,22006],{},"The awkward case: a company EV driver who charges at their own expense and is reimbursed at the advisory electricity rate. Depending on tariff and where they charge, the home or public figure may over- or under-compensate them, and the treatment of charging reimbursement has changed in recent years.",[12,22008,22009],{},"If that is your situation, check the current guidance rather than the arrangement you set up when you got the car.",[24,22011,11328],{"id":11327},[12,22013,22014],{},"The only way to know what your EV actually costs per mile is to record what you paid and how far you went. The same discipline as logging fill-ups, with charging sessions instead.",[12,22016,22017],{},"The reason it is worth doing: the gap between the assumed cost and the real one is much wider for electric cars than for petrol, because the price per unit varies by a factor of five depending on where you plugged in.",[24,22019,210],{"id":209},[162,22021,22022,22027,22032,22037,22042],{},[35,22023,22024],{},[216,22025,8007],{"href":4081,"rel":22026},[220],[35,22028,22029],{},[216,22030,1902],{"href":1900,"rel":22031},[220],[35,22033,22034],{},[216,22035,2922],{"href":2920,"rel":22036},[220],[35,22038,22039],{},[216,22040,716],{"href":714,"rel":22041},[220],[35,22043,22044],{},[216,22045,5424],{"href":2545,"rel":22046},[220],[718,22048],{},[12,22050,22051],{},[723,22052,22053],{},"General information, not tax advice. Advisory rates change quarterly.",{"title":248,"searchDepth":249,"depth":249,"links":22055},[22056,22057,22058,22059,22060,22061,22062],{"id":21848,"depth":249,"text":21849},{"id":21867,"depth":249,"text":21868},{"id":21971,"depth":249,"text":21972},{"id":21984,"depth":249,"text":21985},{"id":22002,"depth":249,"text":22003},{"id":11327,"depth":249,"text":11328},{"id":209,"depth":249,"text":210},"2025-04-10","Home charging is cheap. Rapid charging on a motorway is not, and the gap changes what a business trip actually costs.","\u002Fblog\u002Fev-charging-costs-on-the-road.jpg","An electric car plugged in at a charging point",{},"\u002Fblog\u002Fev-charging-costs-on-the-road",[],{"title":21840,"description":22064},"blog\u002Fev-charging-costs-on-the-road",[1248,1525,1526],"Cg9whhV7WO-KFFrZa32SBs8Gzd2q75CwMoXunFkiyZU",{"id":22075,"title":22076,"author":7,"body":22077,"category":258,"date":22305,"description":22306,"draft":261,"extension":262,"image":22307,"imageAlt":22308,"imageCredit":22309,"imageCreditUrl":22310,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":22311,"navigation":267,"path":22312,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":22313,"seo":22314,"seoTitle":265,"stem":22315,"tags":22316,"updated":2671,"__hash__":22319},"blog\u002Fblog\u002Fsales-reps-and-territory-driving.md","Territory driving: when 25,000 miles a year is the job",{"type":9,"value":22078,"toc":22297},[22079,22085,22088,22092,22095,22102,22105,22109,22198,22201,22205,22211,22217,22223,22227,22233,22239,22245,22249,22252,22254,22291,22293],[9146,22080,22081],{},[12,22082,22083,9153],{},[19,22084,9152],{},[12,22086,22087],{},"Field sales, area management, regional service engineering. Jobs where the driving is not incidental to the work, it substantially is the work. The tax treatment was not designed with them in mind.",[24,22089,22091],{"id":22090},"the-threshold-arrives-early","The threshold arrives early",[12,22093,22094],{},"The approved rate for cars and vans is 55p a mile for the first 10,000 business miles in the tax year and 25p after. For an employee the 10,000 is counted per tax year, per employment, across all the cars and vans used for that job. At 25,000 business miles a year you pass 10,000 in about the fifth month of the tax year. Everything after that is at 25p.",[12,22096,22097,22098,22101],{},"The blended rate works out at ",[19,22099,22100],{},"37p"," a mile. Someone doing 8,000 miles gets the full 55p on all of it. The higher-mileage driver, whose costs are demonstrably greater, is paid a lower average rate per mile.",[12,22103,22104],{},"That is the structural quirk of the system, and it is why high-mileage drivers should be the most diligent about claiming everything they are entitled to. There is less margin in it than the headline rate suggests.",[24,22106,22108],{"id":22107},"when-the-threshold-arrives","When the threshold arrives",[71,22110,22111,22125],{},[74,22112,22113],{},[77,22114,22115,22118,22121,22123],{},[80,22116,22117],{},"Annual business miles",[80,22119,22120],{},"10,000 reached",[80,22122,3710],{},[80,22124,3707],{},[87,22126,22127,22137,22148,22159,22173,22184],{},[77,22128,22129,22131,22133,22135],{},[92,22130,3751],{},[92,22132,8560],{},[92,22134,3730],{},[92,22136,3754],{},[77,22138,22139,22141,22144,22146],{},[92,22140,3767],{},[92,22142,22143],{},"early December",[92,22145,3780],{},[92,22147,3777],{},[77,22149,22150,22152,22155,22157],{},[92,22151,3785],{},[92,22153,22154],{},"early October",[92,22156,3798],{},[92,22158,3795],{},[77,22160,22161,22164,22167,22170],{},[92,22162,22163],{},"25,000",[92,22165,22166],{},"end of August",[92,22168,22169],{},"37.0p",[92,22171,22172],{},"£9,250",[77,22174,22175,22177,22180,22182],{},[92,22176,3803],{},[92,22178,22179],{},"early August",[92,22181,3816],{},[92,22183,3813],{},[77,22185,22186,22189,22192,22195],{},[92,22187,22188],{},"40,000",[92,22190,22191],{},"early July",[92,22193,22194],{},"32.5p",[92,22196,22197],{},"£13,000",[12,22199,22200],{},"Assuming even mileage through the year. The point of the table is the middle column: the driver\ndoing 40,000 miles is paid an average of 32.5p for driving that costs them considerably more than\nthe driver doing 8,000.",[24,22202,22204],{"id":22203},"three-things-worth-knowing-if-this-is-you","Three things worth knowing if this is you",[12,22206,22207,22210],{},[19,22208,22209],{},"Know where you stand against the threshold."," Check where you are against 10,000 so each trip is banded correctly. The count restarts on 6 April. That needs a running total through the year, not a single figure worked out at the end.",[12,22212,22213,22216],{},[19,22214,22215],{},"Your car is a consumable."," At 25,000 miles a year a car does 75,000 in three years, and depreciates accordingly. If you are choosing between a company car and your own, run the numbers on your actual mileage rather than a typical one. The answer for a high-mileage driver often differs from the office default.",[12,22218,22219,22222],{},[19,22220,22221],{},"Real MPG matters more."," At 25,000 miles, a 5 mpg difference between the brochure figure and reality is hundreds of pounds a year. It also changes whether 55p is generous or thin.",[24,22224,22226],{"id":22225},"where-high-mileage-claims-go-wrong","Where high-mileage claims go wrong",[12,22228,22229,22232],{},[19,22230,22231],{},"Reconstructing at year end."," Nobody remembers 800 journeys. A reconstruction produces round numbers and impossible days, which is a pattern that tends to invite questions, and the sums here are large enough for one.",[12,22234,22235,22238],{},[19,22236,22237],{},"Missing the short hops."," The long runs get remembered. Three miles between two customers in the same town, twelve times a week, does not, and over a year it is thousands of miles.",[12,22240,22241,22244],{},[19,22242,22243],{},"Commuting mixed in."," With no fixed office the position may be favourable, but if there is a base you attend, those journeys are not claimable and a large claim containing them is conspicuous.",[24,22246,22248],{"id":22247},"the-practical-answer","The practical answer",[12,22250,22251],{},"Automatic recording, sorted weekly, with regular customers tagged so most of it classifies itself. At this mileage the difference between a log that keeps itself and one that depends on you is not convenience. It is whether the claim is defensible at all.",[24,22253,210],{"id":209},[162,22255,22256,22261,22266,22271,22276,22281,22286],{},[35,22257,22258],{},[216,22259,1902],{"href":1900,"rel":22260},[220],[35,22262,22263],{},[216,22264,408],{"href":406,"rel":22265},[220],[35,22267,22268],{},[216,22269,6662],{"href":2913,"rel":22270},[220],[35,22272,22273],{},[216,22274,5046],{"href":714,"rel":22275},[220],[35,22277,22278],{},[216,22279,2901],{"href":2899,"rel":22280},[220],[35,22282,22283],{},[216,22284,4090],{"href":4088,"rel":22285},[220],[35,22287,22288],{},[216,22289,4097],{"href":4095,"rel":22290},[220],[718,22292],{},[12,22294,22295],{},[723,22296,19014],{},{"title":248,"searchDepth":249,"depth":249,"links":22298},[22299,22300,22301,22302,22303,22304],{"id":22090,"depth":249,"text":22091},{"id":22107,"depth":249,"text":22108},{"id":22203,"depth":249,"text":22204},{"id":22225,"depth":249,"text":22226},{"id":22247,"depth":249,"text":22248},{"id":209,"depth":249,"text":210},"2025-04-03","The 10,000-mile threshold arrives by late summer, the car wears out in three years, and the arithmetic is different from everyone else's.","\u002Fblog\u002Fsales-reps-and-territory-driving.jpg","A motorway seen through a windscreen, following a lorry","Photo by Markus Spiske","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F432832\u002Ffree-photo-image-truck-motorway-container",{},"\u002Fblog\u002Fsales-reps-and-territory-driving",[1922],{"title":22076,"description":22306},"blog\u002Fsales-reps-and-territory-driving",[22317,22318,464],"sales","high mileage","_8aH_fq6x1ocL25oFaZ8GeEOjmnMztwAPXf0VXNlTdg",{"id":22321,"title":22322,"author":7,"body":22323,"category":444,"date":22512,"description":22513,"draft":261,"extension":262,"image":22514,"imageAlt":22515,"imageCredit":22516,"imageCreditUrl":6701,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":22517,"navigation":267,"path":22518,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":22519,"seo":22520,"seoTitle":22521,"stem":22522,"tags":22523,"updated":265,"__hash__":22525},"blog\u002Fblog\u002Froundabouts-and-lane-discipline.md","Nobody agrees about roundabouts, and the Code is clearer than you think",{"type":9,"value":22324,"toc":22503},[22325,22328,22332,22335,22355,22358,22362,22365,22371,22374,22378,22381,22441,22448,22452,22455,22458,22462,22465,22468,22472,22475,22478,22480,22497,22499],[12,22326,22327],{},"Roundabouts produce more confident disagreement between British drivers than any other feature of the road, which is odd, because the Highway Code is reasonably explicit.",[24,22329,22331],{"id":22330},"the-default-lane-rules","The default lane rules",[12,22333,22334],{},"Unless signs or markings say otherwise:",[162,22336,22337,22343,22349],{},[35,22338,22339,22342],{},[19,22340,22341],{},"Turning left"," (first exit): approach in the left lane, signal left, stay in the left lane",[35,22344,22345,22348],{},[19,22346,22347],{},"Straight ahead",": approach in the left lane unless conditions or markings say otherwise, no signal on approach, signal left after the exit before yours",[35,22350,22351,22354],{},[19,22352,22353],{},"Turning right"," or going full circle: approach in the right lane, signal right, and signal left after passing the exit before yours",[12,22356,22357],{},"The straight-ahead case is the contested one. A great many drivers use the right lane for straight on out of habit, and are then surprised by someone correctly in the left lane doing the same.",[24,22359,22361],{"id":22360},"unless-signs-or-markings-say-otherwise-is-doing-the-work","\"Unless signs or markings say otherwise\" is doing the work",[12,22363,22364],{},"On any large or busy roundabout, the markings override the defaults, and they frequently do something non-obvious, two lanes for one exit, a lane that must turn, or a spiral layout that carries you outward as you go round.",[12,22366,22367,22370],{},[19,22368,22369],{},"Spiral roundabouts"," are the ones that catch experienced drivers. Get into the correct lane on approach, follow it round, and it delivers you to your exit without lane changes. Trying to apply the default rules to a spiral produces exactly the crossing manoeuvre the design exists to prevent.",[12,22372,22373],{},"Read the road markings on approach, not the shape of the junction from memory.",[24,22375,22377],{"id":22376},"the-default-lane-and-signal-rules","The default lane and signal rules",[12,22379,22380],{},"Where no markings say otherwise:",[71,22382,22383,22399],{},[74,22384,22385],{},[77,22386,22387,22390,22393,22396],{},[80,22388,22389],{},"Taking",[80,22391,22392],{},"Approach lane",[80,22394,22395],{},"Signal on approach",[80,22397,22398],{},"Signal on exit",[87,22400,22401,22414,22429],{},[77,22402,22403,22406,22409,22411],{},[92,22404,22405],{},"First exit (left)",[92,22407,22408],{},"Left",[92,22410,22408],{},[92,22412,22413],{},"Keep left signal on",[77,22415,22416,22418,22422,22426],{},[92,22417,22347],{},[92,22419,22420],{},[19,22421,22408],{},[92,22423,22424],{},[19,22425,1826],{},[92,22427,22428],{},"Left, after the exit before yours",[77,22430,22431,22434,22437,22439],{},[92,22432,22433],{},"Right, or full circle",[92,22435,22436],{},"Right",[92,22438,22436],{},[92,22440,22428],{},[12,22442,22443,22444,22447],{},"The middle row is the contested one: straight ahead is the ",[19,22445,22446],{},"left"," lane by default, not the right.",[24,22449,22451],{"id":22450},"signalling-on-exit","Signalling on exit",[12,22453,22454],{},"Signal left after passing the exit before the one you want. This is the single most useful thing you can do for everyone waiting to enter, and it is the thing most commonly omitted.",[12,22456,22457],{},"A driver waiting at an entry cannot read your intentions, only your indicator. Every unsignalled exit is a car that waited unnecessarily, which is a large part of why roundabouts back up.",[24,22459,22461],{"id":22460},"mini-roundabouts","Mini-roundabouts",[12,22463,22464],{},"Same priority rules, give way to the right, and you are expected to pass round the central marking rather than over it where the vehicle allows.",[12,22466,22467],{},"They also require a genuine attempt to give way, which at some junctions has been abandoned by mutual agreement. That agreement has no legal standing.",[24,22469,22471],{"id":22470},"why-this-is-worth-caring-about-at-work","Why this is worth caring about at work",[12,22473,22474],{},"If you drive a van or a larger vehicle, roundabout lane discipline is where you are most likely to have a low-speed collision with a car alongside you, and the one who changed lanes is usually the one at fault.",[12,22476,22477],{},"A dashcam and a habit of following the markings rather than the memory of the junction are both cheaper than an at-fault claim on a business policy.",[24,22479,210],{"id":209},[162,22481,22482,22487,22492],{},[35,22483,22484],{},[216,22485,16509],{"href":16507,"rel":22486},[220],[35,22488,22489],{},[216,22490,17834],{"href":17832,"rel":22491},[220],[35,22493,22494],{},[216,22495,17841],{"href":17839,"rel":22496},[220],[718,22498],{},[12,22500,22501],{},[723,22502,17252],{},{"title":248,"searchDepth":249,"depth":249,"links":22504},[22505,22506,22507,22508,22509,22510,22511],{"id":22330,"depth":249,"text":22331},{"id":22360,"depth":249,"text":22361},{"id":22376,"depth":249,"text":22377},{"id":22450,"depth":249,"text":22451},{"id":22460,"depth":249,"text":22461},{"id":22470,"depth":249,"text":22471},{"id":209,"depth":249,"text":210},"2025-03-27","Lane choice, signalling, and the spiral markings that catch out drivers who have used the same junction for years.","\u002Fblog\u002Froundabouts-and-lane-discipline.jpg","A roundabout seen from directly above","Photo by The Lazy Artist Gallery",{},"\u002Fblog\u002Froundabouts-and-lane-discipline",[],{"title":22322,"description":22513},"Roundabouts and lane discipline","blog\u002Froundabouts-and-lane-discipline",[16557,22524,16556],"roundabouts","PqeWUWJILeTJk12W0T_pbtKbUqYu9DSDEwYy-ObNFZg",{"id":22527,"title":22528,"author":7,"body":22529,"category":258,"date":22725,"description":22726,"draft":261,"extension":262,"image":22727,"imageAlt":22728,"imageCredit":22729,"imageCreditUrl":22730,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":22731,"navigation":267,"path":22732,"ratesFor":269,"readTime":1240,"reviewed":2671,"reviewedAgainst":22733,"seo":22735,"seoTitle":22736,"stem":22737,"tags":22738,"updated":2671,"__hash__":22740},"blog\u002Fblog\u002Fdutch-untaxed-kilometre-allowance.md","The Dutch allowance is 25 cents a kilometre, and what untaxed actually means",{"type":9,"value":22530,"toc":22718},[22531,22537,22541,22544,22547,22550,22554,22557,22560,22563,22567,22570,22573,22576,22579,22663,22667,22670,22673,22676,22678,22711,22713],[12,22532,22533,22534,22536],{},"The Dutch untaxed travel allowance is ",[19,22535,1769],{}," for 2026. It was 23 cents in 2024 and 2025. The Belastingdienst set out the rise to 25 cents on 25 June 2026, backdated to 1 January 2026, so employers who paid 23 cents earlier in the year can pay the extra 2 cents a kilometre untaxed after the event.",[24,22538,22540],{"id":22539},"what-untaxed-means-here","What untaxed means here",[12,22542,22543],{},"The Dutch mechanism for employees is a payroll one. Your employer may pay you up to the figure per kilometre without deducting tax or social contributions. Pay above it and the excess is treated as salary. It covers the commute as well as business journeys, which is a difference from Britain, where ordinary commuting is outside the system.",[12,22545,22546],{},"So the number is a ceiling on tax free reimbursement, not an entitlement. An employer who pays less is not breaking any rule, and an employer who pays nothing is not either. What the figure governs is the tax treatment of whatever they do pay.",[12,22548,22549],{},"The same figure serves as the per kilometre deduction for the self-employed using a privately owned vehicle for business, and nothing else, not fuel, insurance, tolls or parking, is deducted on top. That is a tidiness other systems do not manage. In Britain the employee and the sole trader arrive at 55p by two different routes with different names.",[24,22551,22553],{"id":22552},"no-threshold-no-banding","No threshold, no banding",[12,22555,22556],{},"There is no Dutch equivalent of the 10,000 mile line. Every kilometre is worth the same, all year.",[12,22558,22559],{},"This makes the Dutch log about as simple as any system covered here. You never need to know your running total to value a journey, the rate does not depend on your car, and the year boundary only decides which year's figure applies.",[12,22561,22562],{},"The trade is that a flat rate cannot be generous to everybody. It is set around an average, and a driver whose real costs are above average absorbs the difference with no mechanism to recover it.",[24,22564,22566],{"id":22565},"the-narrow-safety-net","The narrow safety net",[12,22568,22569],{},"This is the difference that matters most for anyone arriving from Britain.",[12,22571,22572],{},"If a British employer reimburses below the approved rate, the employee can claim tax relief on the shortfall, called Mileage Allowance Relief, through Self Assessment or a P87. The relief is worth the shortfall multiplied by the employee's tax rate. It is a genuine backstop, and it is why the British system is more generous to employees than the headline rate suggests.",[12,22574,22575],{},"The Netherlands has no direct equivalent. If your employer pays 15 cents against a ceiling of 25, the 10 cent gap is simply a cost you carry. The ceiling protects the tax treatment of what you are paid; it does not oblige anyone to pay it, and it does not give you relief on the difference.",[12,22577,22578],{},"At about 85p to the euro, 25 cents a kilometre is roughly 34p a mile. Britain's approved rate is 55p a mile for the first 10,000 business miles in the tax year and 25p after that, for journeys from 6 April 2026.",[71,22580,22581,22592],{},[74,22582,22583],{},[77,22584,22585,22587,22590],{},[80,22586],{},[80,22588,22589],{},"Netherlands",[80,22591,1805],{},[87,22593,22594,22603,22611,22620,22631,22642,22653],{},[77,22595,22596,22598,22601],{},[92,22597,937],{},[92,22599,22600],{},"25 cents per km, flat (from 1 January 2026)",[92,22602,2112],{},[77,22604,22605,22607,22609],{},[92,22606,2128],{},[92,22608,1826],{},[92,22610,2133],{},[77,22612,22613,22615,22617],{},[92,22614,1866],{},[92,22616,14601],{},[92,22618,22619],{},"From 6 April",[77,22621,22622,22625,22628],{},[92,22623,22624],{},"Commute",[92,22626,22627],{},"Covered by the same untaxed allowance",[92,22629,22630],{},"Not claimable",[77,22632,22633,22636,22639],{},[92,22634,22635],{},"Employed and self-employed",[92,22637,22638],{},"Same figure",[92,22640,22641],{},"Same rates, reached by different routes",[77,22643,22644,22646,22650],{},[92,22645,18270],{},[92,22647,22648],{},[19,22649,3164],{},[92,22651,22652],{},"Yes, Mileage Allowance Relief",[77,22654,22655,22658,22660],{},[92,22656,22657],{},"Passenger supplement",[92,22659,1826],{},[92,22661,22662],{},"Up to 5p per passenger mile, if the employer pays it",[24,22664,22666],{"id":22665},"why-the-gap-is-worth-logging-anyway","Why the gap is worth logging anyway",[12,22668,22669],{},"Since there is no relief on the shortfall, it is tempting to conclude there is no point measuring it. The opposite is true.",[12,22671,22672],{},"The gap between what a kilometre costs you and what you are reimbursed is the number that tells you whether a job, a route or a car is covering its costs. It is invisible unless something is recording both halves, and it is the number to take into a conversation about pay or a change of vehicle.",[12,22674,22675],{},"Milometry has a Dutch scheme built in at 25 cents a kilometre, so a driver on it sees kilometres, euros and the untaxed figure, and can record what their employer actually pays alongside it.",[24,22677,210],{"id":209},[162,22679,22680,22687,22694,22701,22706],{},[35,22681,22682],{},[216,22683,22686],{"href":22684,"rel":22685},"https:\u002F\u002Fwww.belastingdienst.nl\u002Fwps\u002Fwcm\u002Fconnect\u002Fbldcontentnl\u002Fberichten\u002Fnieuws\u002Fverhoging-onbelaste-kilometervergoeding-hoe-verwerkt-u-dit-in-de-loonaangifte",[220],"Verhoging onbelaste kilometervergoeding: hoe verwerkt u dit in de loonaangifte? (Belastingdienst, 25 June 2026)",[35,22688,22689],{},[216,22690,22693],{"href":22691,"rel":22692},"https:\u002F\u002Fwww.belastingdienst.nl\u002Fwps\u002Fwcm\u002Fconnect\u002Fbldcontentnl\u002Fbelastingdienst\u002Fzakelijk\u002Fwinst\u002Finkomstenbelasting\u002Fveranderingen-inkomstenbelasting-2026\u002Fzakelijk-gebruik-privevervoermiddel-2026",[220],"Zakelijk gebruik privévervoermiddel 2026 (Belastingdienst)",[35,22695,22696],{},[216,22697,22700],{"href":22698,"rel":22699},"https:\u002F\u002Fwww.rijksoverheid.nl\u002Fdocumenten\u002Fvraag-en-antwoord\u002Finkomstenbelasting\u002Fwat-is-de-maximale-kilometervergoeding-die-ik-van-mijn-werkgever-kan-ontvangen",[220],"Maximale kilometervergoeding van uw werkgever (Rijksoverheid)",[35,22702,22703],{},[216,22704,1056],{"href":714,"rel":22705},[220],[35,22707,22708],{},[216,22709,408],{"href":406,"rel":22710},[220],[718,22712],{},[12,22714,22715],{},[723,22716,22717],{},"General information for drivers in the Netherlands and the UK, not tax advice. The untaxed figure is revised: check the current amount with the Belastingdienst.",{"title":248,"searchDepth":249,"depth":249,"links":22719},[22720,22721,22722,22723,22724],{"id":22539,"depth":249,"text":22540},{"id":22552,"depth":249,"text":22553},{"id":22565,"depth":249,"text":22566},{"id":22665,"depth":249,"text":22666},{"id":209,"depth":249,"text":210},"2024-01-04","One flat figure, no threshold, and the same number whether you are employed or self-employed. The simplest system in Europe, and the narrowest safety net.","\u002Fblog\u002Fdutch-untaxed-kilometre-allowance.jpg","A tree lined avenue beside water in the Netherlands","Photo by Kleon3, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=25930429",{},"\u002Fblog\u002Fdutch-untaxed-kilometre-allowance",[22734,1922],"nl",{"title":22528,"description":22726},"The Dutch untaxed kilometre allowance","blog\u002Fdutch-untaxed-kilometre-allowance",[22739,1088,280],"netherlands","MwkxDsSgN4yiJNw9i0QsKpHZq0oFf0hzIpbf2IJLaSQ",{"id":22742,"title":22743,"author":7,"body":22744,"category":1513,"date":22884,"description":22885,"draft":261,"extension":262,"image":22886,"imageAlt":22887,"imageCredit":22888,"imageCreditUrl":22889,"imageIsScreenshot":261,"imageLicence":22890,"imageLicenceUrl":22891,"meta":22892,"navigation":267,"path":22893,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":22894,"seo":22895,"seoTitle":265,"stem":22896,"tags":22897,"updated":265,"__hash__":22900},"blog\u002Fblog\u002Ftyre-pressure-and-what-it-costs.md","Underinflated tyres cost you twice",{"type":9,"value":22745,"toc":22876},[22746,22749,22753,22759,22765,22768,22772,22775,22781,22787,22793,22797,22800,22806,22812,22815,22819,22833,22836,22840,22843,22846,22849,22851,22869,22871],[12,22747,22748],{},"Of the things that quietly raise the cost of a work vehicle, tyre pressure is the cheapest to fix and the least often checked.",[24,22750,22752],{"id":22751},"two-costs-not-one","Two costs, not one",[12,22754,22755,22758],{},[19,22756,22757],{},"Rolling resistance."," A soft tyre deforms more as it rolls, and that deformation is energy you paid for at the pump. The effect is small per mile and relentless: it applies to every mile, on every journey, until somebody notices.",[12,22760,22761,22764],{},[19,22762,22763],{},"Tyre life."," An underinflated tyre carries its load on the shoulders rather than across the tread, so the shoulders wear out while the centre still looks fine. The tyre reaches the legal limit early and unevenly, and you buy a new one sooner than you should have.",[12,22766,22767],{},"For a car doing ordinary mileage, both are annoyances. For a van doing 25,000 miles a year, they compound into real money, and the tyre bill is the more visible half.",[24,22769,22771],{"id":22770},"why-it-goes-unnoticed","Why it goes unnoticed",[12,22773,22774],{},"Three reasons, and they reinforce each other.",[12,22776,22777,22780],{},[19,22778,22779],{},"Modern tyres do not look flat."," A tyre several psi below its correct pressure looks entirely normal. The visual check that worked on a 1970s crossply tells you nothing on a modern low profile.",[12,22782,22783,22786],{},[19,22784,22785],{},"Pressures fall on their own."," Tyres lose pressure gradually through the rubber, faster in cold weather, so a tyre set correctly in September is genuinely low by December without anything having gone wrong.",[12,22788,22789,22792],{},[19,22790,22791],{},"The warning light is a floor, not a target."," A tyre pressure monitoring system is calibrated to warn about a dangerous loss, not a suboptimal one. A vehicle can sit several psi down across all four corners, cost you fuel and tyre life on every journey, and never illuminate anything.",[24,22794,22796],{"id":22795},"the-correct-pressure-is-not-one-number","The correct pressure is not one number",[12,22798,22799],{},"Two things people get wrong.",[12,22801,22802,22805],{},[19,22803,22804],{},"It is not the number on the tyre."," The figure moulded into the sidewall is a maximum, not a recommendation. The correct pressure is the vehicle manufacturer's, and it lives on a plate in the door shut, in the fuel filler, or in the handbook.",[12,22807,22808,22811],{},[19,22809,22810],{},"It depends on the load."," Almost every vehicle has a higher recommended pressure for a full load, and vans have a substantially higher one. A van running at unladen pressures with a ton in the back is underinflated in the way that matters most, under exactly the conditions that punish it hardest.",[12,22813,22814],{},"That is the trades problem in a sentence: the vehicle is loaded, the pressures are not adjusted, and both the fuel and the tyres pay.",[24,22816,22818],{"id":22817},"checking-it-properly","Checking it properly",[162,22820,22821,22824,22827,22830],{},[35,22822,22823],{},"Check cold, before driving. A warm tyre reads high and hides the problem",[35,22825,22826],{},"Use your own gauge. Forecourt airlines are notoriously inaccurate",[35,22828,22829],{},"Use the loaded figure when the vehicle is loaded",[35,22831,22832],{},"Do not forget the spare, if there is one",[12,22834,22835],{},"Once a month is enough for most vehicles, and takes five minutes.",[24,22837,22839],{"id":22838},"the-reason-to-measure-your-own-economy","The reason to measure your own economy",[12,22841,22842],{},"The reason this is hard to take seriously is that the effect is invisible. Nobody notices a small percentage on a tank of fuel, because they do not know what the tank should have delivered.",[12,22844,22845],{},"That changes the moment your fuel economy is a measurement rather than a brochure figure. If you know what your vehicle actually returns between full tanks, a drift downwards is visible, and it is usually one of a short list of causes: pressures, a heavy right foot, a roof rack left on since summer, or winter.",[12,22847,22848],{},"Milometry works your real economy out from your own fill-ups for exactly this reason. The brochure figure never told anyone anything. Your own trend line tells you when something has changed.",[24,22850,210],{"id":209},[162,22852,22853,22858,22863],{},[35,22854,22855],{},[216,22856,16516],{"href":16514,"rel":22857},[220],[35,22859,22860],{},[216,22861,17532],{"href":17530,"rel":22862},[220],[35,22864,22865],{},[216,22866,22868],{"href":6112,"rel":22867},[220],"Weekly road fuel prices (Department for Energy Security and Net Zero)",[718,22870],{},[12,22872,22873],{},[723,22874,22875],{},"General information, not advice on your specific vehicle. Use the pressures the manufacturer specifies for your vehicle and load.",{"title":248,"searchDepth":249,"depth":249,"links":22877},[22878,22879,22880,22881,22882,22883],{"id":22751,"depth":249,"text":22752},{"id":22770,"depth":249,"text":22771},{"id":22795,"depth":249,"text":22796},{"id":22817,"depth":249,"text":22818},{"id":22838,"depth":249,"text":22839},{"id":209,"depth":249,"text":210},"2023-06-08","A few psi low is invisible, legal and quietly expensive. It costs fuel every mile and it costs the tyre itself, and on a work vehicle both add up fast.","\u002Fblog\u002Ftyre-pressure-and-what-it-costs.jpg","A steel wheel and tyre on a parked vehicle","Photo by Biswarup Ganguly, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=17567479","CC BY 3.0","https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby\u002F3.0\u002F",{},"\u002Fblog\u002Ftyre-pressure-and-what-it-costs",[],{"title":22743,"description":22885},"blog\u002Ftyre-pressure-and-what-it-costs",[17579,5447,22898,22899],"costs","maintenance","eeoBA8SM2HR-Bip3N0l0ZMn5tJITUjqERF7Bx3Fkcug",{"id":22902,"title":22903,"author":7,"body":22904,"category":444,"date":23035,"description":23036,"draft":261,"extension":262,"image":23037,"imageAlt":23038,"imageCredit":23039,"imageCreditUrl":23040,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":23041,"navigation":267,"path":23042,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":23043,"seo":23044,"seoTitle":265,"stem":23045,"tags":23046,"updated":265,"__hash__":23049},"blog\u002Fblog\u002Fdrivers-hours-for-vans.md","Drivers' hours rules catch more vans than people expect",{"type":9,"value":22905,"toc":23027},[22906,22909,22913,22919,22925,22928,22932,22935,22938,22941,22945,22948,22955,22959,22962,22973,22976,22980,22994,22997,22999,23020,23022],[12,22907,22908],{},"Ask a van driver about drivers' hours and you will usually be told it does not apply to them. Sometimes that is right. Often it is right for the wrong reason, which means it stops being right the moment the job changes.",[24,22910,22912],{"id":22911},"there-are-two-sets-of-rules-not-one","There are two sets of rules, not one",[12,22914,22915,22918],{},[19,22916,22917],{},"The EU and retained rules",", enforced with a tachograph, are the ones everyone pictures. They bite on heavier vehicles and on most passenger carrying work, and they bring daily and weekly driving limits, mandatory breaks and rest periods.",[12,22920,22921,22924],{},[19,22922,22923],{},"The GB domestic rules"," are the ones people forget. They are simpler, they need no tachograph, and they apply to a broad slice of goods vehicle work that falls outside the first set.",[12,22926,22927],{},"Assuming you are exempt because you have no tachograph is the mistake. The absence of a tachograph is a consequence of which set you are in, not evidence that neither applies.",[24,22929,22931],{"id":22930},"what-the-domestic-rules-actually-impose","What the domestic rules actually impose",[12,22933,22934],{},"They are less demanding than the tachograph regime and are still real obligations. They limit the time spent driving in a day, and they limit the total duty time, which is a broader thing than driving: loading, waiting and paperwork can count.",[12,22936,22937],{},"That second limit is the one that surprises trades. A day with four hours of driving and eight hours on site is a long duty day even though the driving component looks modest.",[12,22939,22940],{},"Record keeping is required, and the record is the employer's responsibility as well as the driver's.",[24,22942,22944],{"id":22943},"where-the-boundary-sits-and-why-it-moves","Where the boundary sits, and why it moves",[12,22946,22947],{},"The line between the two regimes depends on vehicle weight, on what is being carried and why, and on the nature of the work. Several exemptions exist for specific trades and for vehicles used within a limited radius.",[12,22949,22950,22951,22954],{},"The reason this matters practically is that the boundary is a property of the ",[19,22952,22953],{},"job",", not of the van. The same vehicle and the same driver can be inside the rules on Tuesday and outside them on Wednesday, because the work changed. A business that decided once, years ago, that the rules did not apply is relying on an answer to a question nobody has re-asked.",[24,22956,22958],{"id":22957},"why-this-sits-next-to-mileage","Why this sits next to mileage",[12,22960,22961],{},"Because the underlying data is the same, and most people are already collecting half of it.",[12,22963,22964,22965,22968,22969,22972],{},"Drivers' hours are about ",[19,22966,22967],{},"time",": when driving started, when it stopped, how long the breaks were. Mileage claims are about ",[19,22970,22971],{},"distance and purpose",". Both are derived from the same set of journeys, and both fail in the same way, which is being reconstructed afterwards from memory.",[12,22974,22975],{},"A record made as the driving happens answers both questions. A record written up on Friday answers neither convincingly. If you are in scope of the domestic rules, a trip log with real start and stop times is a considerably better starting point than a diary.",[24,22977,22979],{"id":22978},"worth-checking-once-properly","Worth checking, once, properly",[162,22981,22982,22985,22988,22991],{},[35,22983,22984],{},"Which regime the work falls under, by weight and by what is carried",[35,22986,22987],{},"Whether that answer still holds for the jobs you took on this year",[35,22989,22990],{},"Whether duty time, not just driving time, is being tracked",[35,22992,22993],{},"Who is responsible for keeping the record, and where it is kept",[12,22995,22996],{},"None of this is exotic, and none of it is expensive to get right. It is simply a question most small operators answered once and never revisited.",[24,22998,210],{"id":209},[162,23000,23001,23008,23015],{},[35,23002,23003],{},[216,23004,23007],{"href":23005,"rel":23006},"https:\u002F\u002Fwww.gov.uk\u002Fdrivers-hours",[220],"Drivers' hours (GOV.UK)",[35,23009,23010],{},[216,23011,23014],{"href":23012,"rel":23013},"https:\u002F\u002Fwww.gov.uk\u002Fdrivers-hours\u002Fgb-domestic-rules",[220],"Drivers' hours: GB domestic rules (GOV.UK)",[35,23016,23017],{},[216,23018,16516],{"href":16514,"rel":23019},[220],[718,23021],{},[12,23023,23024],{},[723,23025,23026],{},"General information, not legal advice. Which regime applies depends on your vehicle and your work: check GOV.UK or ask the DVSA.",{"title":248,"searchDepth":249,"depth":249,"links":23028},[23029,23030,23031,23032,23033,23034],{"id":22911,"depth":249,"text":22912},{"id":22930,"depth":249,"text":22931},{"id":22943,"depth":249,"text":22944},{"id":22957,"depth":249,"text":22958},{"id":22978,"depth":249,"text":22979},{"id":209,"depth":249,"text":210},"2023-06-01","Most van drivers assume tachograph rules are a lorry problem. There is a second, domestic set of rules, and plenty of ordinary work driving falls under them.","\u002Fblog\u002Fdrivers-hours-for-vans.jpg","A small flatbed delivery truck parked at a kerb","Photo by hyolee2, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=30702635",{},"\u002Fblog\u002Fdrivers-hours-for-vans",[],{"title":22903,"description":23036},"blog\u002Fdrivers-hours-for-vans",[9581,23047,23048,15396],"drivers hours","law","AsxvS1BjYntFJB8LTY0qyMKmn3bLor50Ntn4apElrPU",{"id":23051,"title":23052,"author":7,"body":23053,"category":444,"date":23173,"description":23174,"draft":261,"extension":262,"image":23175,"imageAlt":23176,"imageCredit":5786,"imageCreditUrl":23177,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":23178,"navigation":267,"path":23179,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":23180,"seo":23181,"seoTitle":265,"stem":23182,"tags":23183,"updated":265,"__hash__":23185},"blog\u002Fblog\u002Fdrink-drive-limits-across-europe.md","Britain's drink drive limit is the highest in Europe",{"type":9,"value":23054,"toc":23165},[23055,23058,23062,23065,23068,23075,23079,23082,23085,23088,23092,23095,23098,23101,23105,23108,23115,23119,23133,23135,23158,23160],[12,23056,23057],{},"Most British drivers know there is a limit and could not tell you what it is. That is survivable at home. It is not survivable on a work trip.",[24,23059,23061],{"id":23060},"britain-is-an-outlier-and-not-uniformly","Britain is an outlier, and not uniformly",[12,23063,23064],{},"England, Wales and Northern Ireland have one of the highest drink drive limits in Europe. Almost every country you might drive into for work sets a lower one, and several set a limit low enough that a single drink is a genuine risk.",[12,23066,23067],{},"Scotland lowered its limit and did not wait for the rest of the UK to follow. So the limit changes when you cross the border within your own country, which catches out drivers on a Glasgow to Carlisle run more often than it should.",[12,23069,23070,23071,23074],{},"There are also countries that apply a ",[19,23072,23073],{},"zero or near-zero limit"," to newly qualified drivers, to professional drivers, or to anyone driving for hire and reward, regardless of the general limit. If you are driving on business, you may be in a stricter category than the tourist in the next lane.",[24,23076,23078],{"id":23077},"why-the-number-is-the-least-useful-part","Why the number is the least useful part",[12,23080,23081],{},"Converting between limits is a distraction, because the thing you cannot calculate is your own concentration.",[12,23083,23084],{},"It depends on body mass, on what and when you last ate, on how quickly you drink, and on how fast your liver clears it, which varies between people by more than most drink-aware campaigns admit. There is no reliable arithmetic from units consumed to a blood alcohol figure, which is why every official source declines to publish one.",[12,23086,23087],{},"The practical consequence for someone driving for work is that \"I am probably under the limit\" is a guess made about the wrong number in the wrong country.",[24,23089,23091],{"id":23090},"the-morning-after-is-the-business-problem","The morning after is the business problem",[12,23093,23094],{},"For work driving specifically, the exposure is rarely the drive home from the pub. It is the 7am start after a client dinner.",[12,23096,23097],{},"Alcohol clears at roughly a fixed rate, and it does not accelerate for coffee, a shower or a fry-up. A late finish and an early start can put someone over the limit at breakfast while feeling entirely normal, and that is when the driving-for-work miles happen.",[12,23099,23100],{},"An employer's exposure here is real, and so is a driver's. An incident on a business journey pulls in the insurer, the employer's duty of care and, if there is a company vehicle involved, the fleet policy.",[24,23102,23104],{"id":23103},"what-this-has-to-do-with-the-rest-of-the-trip","What this has to do with the rest of the trip",[12,23106,23107],{},"It belongs in the same category as the winter tyres, the International Driving Permit and the environmental sticker: things that are cheap to get right before you leave and expensive to get wrong at the roadside, and that are invisible from inside Britain because the British rule is the lenient one.",[12,23109,23110,23111,23114],{},"The pattern worth internalising is that ",[19,23112,23113],{},"your home rules are not a safe default anywhere",". On the limit, Britain is more permissive than most of Europe. On winter tyres, it is more permissive than Germany. On documentation, it is more permissive than several. A driver who assumes the strictest rule they know is the strictest rule there is will be wrong in a predictable direction.",[24,23116,23118],{"id":23117},"before-driving-abroad-on-business","Before driving abroad on business",[162,23120,23121,23124,23127,23130],{},[35,23122,23123],{},"Check the limit for the specific country, and whether a lower one applies to professional drivers",[35,23125,23126],{},"Check whether newly qualified drivers face a stricter limit, if that applies to anyone in the vehicle",[35,23128,23129],{},"Remember the border within Britain: Scotland is not England",[35,23131,23132],{},"Treat an early start after a late dinner as the risk it is",[24,23134,210],{"id":209},[162,23136,23137,23144,23151],{},[35,23138,23139],{},[216,23140,23143],{"href":23141,"rel":23142},"https:\u002F\u002Fwww.gov.uk\u002Fdrink-drive-limit",[220],"The drink drive limit (GOV.UK)",[35,23145,23146],{},[216,23147,23150],{"href":23148,"rel":23149},"https:\u002F\u002Fwww.gov.uk\u002Fdriving-abroad",[220],"Driving abroad (GOV.UK)",[35,23152,23153],{},[216,23154,23157],{"href":23155,"rel":23156},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Fthe-highway-code\u002Frules-for-drivers-and-motorcyclists-89-to-102",[220],"Rules for drivers and motorcyclists, 89 to 102 (The Highway Code)",[718,23159],{},[12,23161,23162],{},[723,23163,23164],{},"General information, not legal advice. Limits differ by country and by driver category, and they change: check before you travel.",{"title":248,"searchDepth":249,"depth":249,"links":23166},[23167,23168,23169,23170,23171,23172],{"id":23060,"depth":249,"text":23061},{"id":23077,"depth":249,"text":23078},{"id":23090,"depth":249,"text":23091},{"id":23103,"depth":249,"text":23104},{"id":23117,"depth":249,"text":23118},{"id":209,"depth":249,"text":210},"2023-05-25","England, Wales and Northern Ireland sit above almost every country you might drive into, and Scotland does not. Abroad, the number in your head is wrong.","\u002Fblog\u002Fdrink-drive-limits-across-europe.jpg","A pint of beer held up in a bar","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F5906363\u002Ffree-beer-glass-bar-counter-pub",{},"\u002Fblog\u002Fdrink-drive-limits-across-europe",[],{"title":23052,"description":23174},"blog\u002Fdrink-drive-limits-across-europe",[18760,747,23048,23184],"scotland","ZR8mGIpMNOakZowPA1HrVLqxlWzkm9Tvb65qmdG6CPI",{"id":23187,"title":23188,"author":7,"body":23189,"category":444,"date":23330,"description":23331,"draft":261,"extension":262,"image":23332,"imageAlt":23333,"imageCredit":23334,"imageCreditUrl":23335,"imageIsScreenshot":261,"imageLicence":23336,"imageLicenceUrl":23337,"meta":23338,"navigation":267,"path":23339,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":23340,"seo":23341,"seoTitle":265,"stem":23342,"tags":23343,"updated":2671,"__hash__":23345},"blog\u002Fblog\u002Ftowing-rules-changed.md","The towing rules changed, and a lot of drivers never noticed",{"type":9,"value":23190,"toc":23322},[23191,23194,23196,23199,23206,23209,23213,23216,23222,23228,23234,23240,23244,23247,23250,23254,23257,23263,23269,23273,23287,23289,23315,23317],[12,23192,23193],{},"If your work involves a trailer, a plant machine or a site tow, the entitlement on your licence changed and the physics did not.",[24,23195,16970],{"id":16969},[12,23197,23198],{},"For years, a driver who passed a car test on or after 1 January 1997 needed an additional category on their licence, category BE, obtained by a separate practical test, before towing anything substantial.",[12,23200,23201,23202,23205],{},"That separate test was scrapped on ",[19,23203,23204],{},"16 December 2021",". Since then, anyone who has passed a car (category B) test is also entitled to category BE, which lets you tow a trailer of up to 3,500 kg maximum authorised mass. If BE is not yet shown on your physical licence, DVLA adds it when you next renew.",[12,23207,23208],{},"The practical effect is that a great many people who could not legally tow a heavy trailer on 15 December 2021 could on 16 December, with no additional training and no test.",[24,23210,23212],{"id":23211},"what-did-not-change","What did not change",[12,23214,23215],{},"Everything that actually determines whether the outfit is safe and legal.",[12,23217,23218,23221],{},[19,23219,23220],{},"The weight limits still apply."," The entitlement lets you tow. It does not exempt you from the maximum authorised mass of the combination, the towing limit of the vehicle, or the noseweight limit of the towbar. These are three different numbers, they are all on paperwork rather than in your head, and exceeding any of them is an offence regardless of what your licence says.",[12,23223,23224,23227],{},[19,23225,23226],{},"The trailer still has to be roadworthy."," Lights, tyres, brakes and coupling are the driver's responsibility, and trailer tyres fail from age rather than wear, so a trailer used twice a year is a more likely defect than one used weekly.",[12,23229,23230,23233],{},[19,23231,23232],{},"The speed limits are lower."," Towing reduces the applicable limits on several road types, and the reduction applies to the outfit rather than to the tow vehicle's own class.",[12,23235,23236,23239],{},[19,23237,23238],{},"Loading is still the driver's problem."," Weight distribution over the axle, and enough noseweight, are what determine whether a trailer tracks straight or begins to snake. Nothing about the licence change made that easier.",[24,23241,23243],{"id":23242},"the-gap-this-created","The gap this created",[12,23245,23246],{},"Removing a test does not remove the skill it examined. Reversing an articulated outfit, judging swept path at a junction, and loading a trailer so it is stable are learned skills, and the mechanism that used to force people to acquire them is gone.",[12,23248,23249],{},"If you tow for work, that is an argument for training rather than against the change. It is also an argument your insurer may make: an entitlement on a licence and demonstrable competence are not the same thing, and after an incident the difference gets examined.",[24,23251,23253],{"id":23252},"for-anyone-towing-on-business","For anyone towing on business",[12,23255,23256],{},"The tow itself is business travel like any other, and the miles count. Two things are worth recording that would not matter on an ordinary journey.",[12,23258,23259,23262],{},[19,23260,23261],{},"Which vehicle."," Towing can increase fuel consumption substantially. If your fuel cost per mile is calculated across a mixture of towing and solo running, it is an average of two very different numbers and describes neither.",[12,23264,23265,23268],{},[19,23266,23267],{},"What it cost."," Site access, weighbridge fees, ferry surcharges for a longer outfit. These attach to a specific job and are exactly the sort of cost that is never reconstructed later.",[24,23270,23272],{"id":23271},"before-the-first-tow-of-the-season","Before the first tow of the season",[162,23274,23275,23278,23281,23284],{},[35,23276,23277],{},"Check the towing limit of the vehicle and the maximum authorised mass of the combination, from the paperwork rather than memory",[35,23279,23280],{},"Check trailer tyres for age, not just tread",[35,23282,23283],{},"Check lights on the trailer, with the trailer connected",[35,23285,23286],{},"Check the noseweight with the trailer loaded as you intend to use it",[24,23288,210],{"id":209},[162,23290,23291,23298,23305,23310],{},[35,23292,23293],{},[216,23294,23297],{"href":23295,"rel":23296},"https:\u002F\u002Fwww.gov.uk\u002Fdriving-licence-categories",[220],"Driving licence categories (GOV.UK)",[35,23299,23300],{},[216,23301,23304],{"href":23302,"rel":23303},"https:\u002F\u002Fwww.legislation.gov.uk\u002Fuksi\u002F2021\u002F1450\u002Fcontents\u002Fmade",[220],"The Motor Vehicles (Driving Licences) (Amendment) (No. 5) Regulations 2021, in force 16 December 2021 (legislation.gov.uk)",[35,23306,23307],{},[216,23308,16914],{"href":16912,"rel":23309},[220],[35,23311,23312],{},[216,23313,16516],{"href":16514,"rel":23314},[220],[718,23316],{},[12,23318,23319],{},[723,23320,23321],{},"General information, not legal advice. Weight limits and entitlements depend on your vehicle and licence: check GOV.UK and your V5C.",{"title":248,"searchDepth":249,"depth":249,"links":23323},[23324,23325,23326,23327,23328,23329],{"id":16969,"depth":249,"text":16970},{"id":23211,"depth":249,"text":23212},{"id":23242,"depth":249,"text":23243},{"id":23252,"depth":249,"text":23253},{"id":23271,"depth":249,"text":23272},{"id":209,"depth":249,"text":210},"2023-05-18","The separate trailer test was scrapped, which sounds like a simplification and mostly is. The weight arithmetic that decides if you are legal did not change.","\u002Fblog\u002Ftowing-rules-changed.jpg","An empty boat trailer on grass, its coupling and jockey wheel visible","Photo by Andrew (Tawker), cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=1244153","CC BY 2.5","https:\u002F\u002Fcreativecommons.org\u002Flicenses\u002Fby\u002F2.5\u002F",{},"\u002Fblog\u002Ftowing-rules-changed",[],{"title":23188,"description":23331},"blog\u002Ftowing-rules-changed",[11890,23344,9581],"licence","3STLC1njiWfKoyr0BfLXJTe7rSSxiTRYmaDA-2ECwvk",{"id":23347,"title":23348,"author":7,"body":23349,"category":1513,"date":23535,"description":23536,"draft":261,"extension":262,"image":23537,"imageAlt":6139,"imageCredit":23538,"imageCreditUrl":23539,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":23540,"navigation":267,"path":23541,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":23542,"seo":23543,"seoTitle":265,"stem":23544,"tags":23545,"updated":265,"__hash__":23547},"blog\u002Fblog\u002Fwhat-a-litre-of-petrol-is-made-of.md","What a litre of petrol is actually made of",{"type":9,"value":23350,"toc":23527},[23351,23354,23358,23364,23374,23380,23384,23390,23393,23396,23400,23403,23409,23415,23466,23470,23473,23476,23480,23486,23489,23492,23494,23520,23522],[12,23352,23353],{},"If you drive for work, fuel is the cost you watch most closely and understand least. It is worth knowing what the pump price is composed of, because two of the three components do not move with the oil price at all.",[24,23355,23357],{"id":23356},"three-components","Three components",[12,23359,23360,23363],{},[19,23361,23362],{},"The fuel."," The product itself, plus refining, distribution and the retailer's margin. This is the part that moves with crude oil and with the exchange rate, and it is the part everyone talks about.",[12,23365,23366,23369,23370,23373],{},[19,23367,23368],{},"Fuel duty."," A flat excise charge, set in pence ",[19,23371,23372],{},"per litre",". Not a percentage. It is the same number of pence whether the underlying fuel is cheap or expensive.",[12,23375,23376,23379],{},[19,23377,23378],{},"VAT."," Charged at the standard rate on the total, including the duty.",[24,23381,23383],{"id":23382},"the-bit-that-surprises-people","The bit that surprises people",[12,23385,23386,23387],{},"That last sentence does the damage. ",[19,23388,23389],{},"VAT is charged on the duty as well as on the fuel.",[12,23391,23392],{},"So the tax is not additive, it compounds. Every litre carries a fixed sum of duty, and then a fifth of that duty is charged again as VAT. Raising duty by a penny raises the pump price by more than a penny.",[12,23394,23395],{},"It also means the tax take per litre is remarkably stable while the pump price swings. When fuel is expensive, tax is a smaller proportion of a bigger number. When fuel is cheap, duty does not fall with it, so tax becomes a much larger share of what you pay. The floor under the pump price is higher than people expect.",[24,23397,23399],{"id":23398},"why-the-flat-duty-matters-to-a-business","Why the flat duty matters to a business",[12,23401,23402],{},"Two consequences follow directly.",[12,23404,23405,23408],{},[19,23406,23407],{},"Efficiency is worth more than shopping around."," The duty component is identical at every forecourt in the country. The only part you can influence by choosing where to fill up is the fuel and margin portion, which is the smaller share. Improving your actual consumption reduces the litres, and reducing litres reduces all three components at once.",[12,23410,23411,23414],{},[19,23412,23413],{},"Reclaiming VAT is not reclaiming the tax."," A VAT registered business can recover the VAT element on business fuel, subject to the rules. It cannot recover the duty, which is not VAT and is not recoverable by anyone. Recovering VAT on fuel takes back a fifth of a bill that is already mostly duty.",[71,23416,23417,23429],{},[74,23418,23419],{},[77,23420,23421,23423,23426],{},[80,23422],{},[80,23424,23425],{},"Moves with oil price",[80,23427,23428],{},"Recoverable by a VAT registered business",[87,23430,23431,23443,23455],{},[77,23432,23433,23436,23440],{},[92,23434,23435],{},"Fuel, refining, margin",[92,23437,23438],{},[19,23439,3124],{},[92,23441,23442],{},"VAT element only",[77,23444,23445,23448,23451],{},[92,23446,23447],{},"Fuel duty",[92,23449,23450],{},"No, flat per litre",[92,23452,23453],{},[19,23454,3164],{},[77,23456,23457,23460,23463],{},[92,23458,23459],{},"VAT",[92,23461,23462],{},"Yes, as a percentage of the total",[92,23464,23465],{},"Yes, subject to the rules",[24,23467,23469],{"id":23468},"what-this-does-to-a-mileage-claim","What this does to a mileage claim",[12,23471,23472],{},"The approved mileage rate is meant to cover the whole cost of running a car, of which fuel is roughly a third to a half. So a change in pump prices moves your actual cost per mile without moving the rate at all.",[12,23474,23475],{},"That is the mechanism behind a slow squeeze. The rate is a fixed pence per mile. Your fuel cost per mile is not fixed, and it has a hard floor set by duty that does not fall when oil does. Over a long enough period, a static rate and a rising floor produce a claim that covers less of the cost each year.",[24,23477,23479],{"id":23478},"the-number-worth-knowing","The number worth knowing",[12,23481,23482,23483,22],{},"Not the pump price. Your ",[19,23484,23485],{},"actual pence per mile",[12,23487,23488],{},"That figure combines the price you paid with the consumption you actually got, and it is the only one that tells you what a journey cost. It is also the one almost nobody knows, because working it out means recording fill-ups with the litres, the price and the odometer, and doing the arithmetic between full tanks.",[12,23490,23491],{},"Milometry does that arithmetic from your own fill-ups, which is why its cost per mile is a measurement rather than a brochure figure. A car that is 8 mpg off its official number is costing you real money on every journey, and the pump price will never tell you.",[24,23493,210],{"id":209},[162,23495,23496,23503,23510,23515],{},[35,23497,23498],{},[216,23499,23502],{"href":23500,"rel":23501},"https:\u002F\u002Fwww.gov.uk\u002Fguidance\u002Ffuel-duty",[220],"Fuel duty (HMRC)",[35,23504,23505],{},[216,23506,23509],{"href":23507,"rel":23508},"https:\u002F\u002Fwww.gov.uk\u002Fvat-rates",[220],"VAT rates (GOV.UK)",[35,23511,23512],{},[216,23513,22868],{"href":6112,"rel":23514},[220],[35,23516,23517],{},[216,23518,1902],{"href":1900,"rel":23519},[220],[718,23521],{},[12,23523,23524],{},[723,23525,23526],{},"General information, not tax advice. Duty and VAT rates change: check the current figures on GOV.UK.",{"title":248,"searchDepth":249,"depth":249,"links":23528},[23529,23530,23531,23532,23533,23534],{"id":23356,"depth":249,"text":23357},{"id":23382,"depth":249,"text":23383},{"id":23398,"depth":249,"text":23399},{"id":23468,"depth":249,"text":23469},{"id":23478,"depth":249,"text":23479},{"id":209,"depth":249,"text":210},"2023-05-11","Most of what you hand over at the pump is not fuel. Duty is a flat sum per litre, VAT is charged on top of the duty, and the fuel itself is the smaller half.","\u002Fblog\u002Fwhat-a-litre-of-petrol-is-made-of.jpg","Photo by Globetrotter19, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=59693846",{},"\u002Fblog\u002Fwhat-a-litre-of-petrol-is-made-of",[],{"title":23348,"description":23536},"blog\u002Fwhat-a-litre-of-petrol-is-made-of",[5447,23546,15595,22898],"duty","1mP2eHmJk0feBXLVB3GyVt9t7iFLsU47q8vcRVOu7ZE",{"id":23549,"title":23550,"author":7,"body":23551,"category":258,"date":23772,"description":23773,"draft":261,"extension":262,"image":23774,"imageAlt":23775,"imageCredit":23776,"imageCreditUrl":23777,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":23778,"navigation":267,"path":23779,"ratesFor":1519,"readTime":455,"reviewed":2671,"reviewedAgainst":23780,"seo":23781,"seoTitle":265,"stem":23782,"tags":23783,"updated":2671,"__hash__":23785},"blog\u002Fblog\u002Fper-diems-the-other-half.md","Per diems: the other half of a business trip",{"type":9,"value":23552,"toc":23763},[23553,23556,23560,23566,23572,23575,23579,23582,23592,23595,23599,23606,23609,23612,23616,23623,23629,23633,23682,23686,23689,23692,23695,23697,23756,23758],[12,23554,23555],{},"A day out to a client site can generate two claims, and it is easy to make only one of them. This post covers the rules for employees; the self-employed deduct travel and subsistence under different rules.",[24,23557,23559],{"id":23558},"the-two-halves","The two halves",[12,23561,23562,23565],{},[19,23563,23564],{},"Travel"," is the mileage. Business miles at the approved rate (for cars and vans, 55p a mile for the first 10,000 business miles in the tax year and 25p after, for journeys from 6 April 2026), plus tolls and parking on the journey.",[12,23567,23568,23571],{},[19,23569,23570],{},"Subsistence"," is what the trip cost you to be away: food, drink, and an overnight stay if there was one. It is a separate head of claim with separate rules, and it is where the money quietly leaks.",[12,23573,23574],{},"The reason it leaks is structural. The mileage is a calculation from a number you can look up. Subsistence is a pile of receipts, each individually too small to feel worth keeping, which collectively are not.",[24,23576,23578],{"id":23577},"what-actually-qualifies","What actually qualifies",[12,23580,23581],{},"The test is that the cost was incurred because of a journey that is itself business travel. That does a lot of work.",[12,23583,23584,23587,23588,23591],{},[19,23585,23586],{},"A meal on a genuine business trip"," to a temporary workplace is claimable. ",[19,23589,23590],{},"Lunch at your normal place of work"," is not, however far you drove to get there, because the journey was not business travel in the first place.",[12,23593,23594],{},"So subsistence inherits the travel rules entirely. If the journey does not qualify, nothing that happened at the other end does either. This is why the commute and the 24 month rule matter twice over: they decide the mileage and they decide the meals.",[24,23596,23598],{"id":23597},"benchmark-rates-and-why-they-are-convenient","Benchmark rates, and why they are convenient",[12,23600,23601,23602,23605],{},"HMRC sets ",[19,23603,23604],{},"benchmark scale rates"," that an employer may pay for meals on qualifying business travel free of tax and National Insurance: up to £5 after 5 hours away, £10 after 10 hours, and £25 after 15 hours if the journey is still going at 8pm. The travel must be business travel that is not substantially ordinary commuting, the employee must be away for the qualifying period, and the employee must have bought a meal after the journey started. Since 6 April 2019 the employer no longer has to check receipts, but it must have a system for checking that the employee was on qualifying travel. Anything paid above the rates, without a bespoke rate agreed with HMRC, is taxable.",[12,23607,23608],{},"The attraction is obvious: a fixed amount per qualifying absence and no reconciliation. One condition matters most: the employee must actually have bought a meal. The rate is a simplification of reimbursement, not an allowance you collect for having been out.",[12,23610,23611],{},"For travel outside the UK there is a separate published set of country by country rates, which is worth knowing about before anyone tries to convert a British figure into euros.",[24,23613,23615],{"id":23614},"overnight-stays-and-the-incidental-allowance","Overnight stays and the incidental allowance",[12,23617,23618,23619,23622],{},"An overnight stay on business brings the accommodation itself, plus a small tax free ",[19,23620,23621],{},"incidental overnight expenses"," amount an employer can pay for the things a hotel stay generates: a phone call home, a newspaper, laundry. The limit is £5 a night in the UK and £10 a night abroad.",[12,23624,23625,23626,23628],{},"It is deliberately modest, and it has a sharp edge. Exceed the limit and the ",[19,23627,11310],{}," amount becomes taxable, not just the excess. That is unusual in the tax system and it can catch employers who round the figure up to something tidier.",[24,23630,23632],{"id":23631},"what-to-keep","What to keep",[71,23634,23635,23646],{},[74,23636,23637],{},[77,23638,23639,23641,23644],{},[80,23640],{},[80,23642,23643],{},"Mileage",[80,23645,23570],{},[87,23647,23648,23659,23670],{},[77,23649,23650,23653,23656],{},[92,23651,23652],{},"Evidence",[92,23654,23655],{},"A contemporaneous log",[92,23657,23658],{},"Receipts, or a benchmark rate",[77,23660,23661,23664,23667],{},[92,23662,23663],{},"Rate published",[92,23665,23666],{},"Yes, approved mileage rates",[92,23668,23669],{},"Yes, benchmark scale rates",[77,23671,23672,23675,23677],{},[92,23673,23674],{},"Depends on the journey qualifying",[92,23676,3124],{},[92,23678,23679],{},[19,23680,23681],{},"Yes, entirely",[24,23683,23685],{"id":23684},"the-practical-fix","The practical fix",[12,23687,23688],{},"The reason subsistence goes unclaimed is that the receipt and the journey get separated. The journey is in an app or a spreadsheet; the receipt is in a coat pocket, then a bin.",[12,23690,23691],{},"Attaching the cost to the trip it belongs to, at the time, is the whole solution. Milometry lets you add parking, tolls and other charges to the journey they came from with a photograph of the receipt, which is not a clever feature so much as the only arrangement that survives contact with a real week.",[12,23693,23694],{},"If your employer does not reimburse meals on genuine business trips, you may be able to claim tax relief on what you actually spent, provided you kept the receipts.",[24,23696,210],{"id":209},[162,23698,23699,23706,23713,23718,23725,23732,23739,23746,23751],{},[35,23700,23701],{},[216,23702,23705],{"href":23703,"rel":23704},"https:\u002F\u002Fwww.gov.uk\u002Fexpenses-and-benefits-travel",[220],"Expenses and benefits: travel and subsistence (HMRC)",[35,23707,23708],{},[216,23709,23712],{"href":23710,"rel":23711},"https:\u002F\u002Fwww.gov.uk\u002Fexpenses-and-benefits-travel\u002Fwhat-to-report-and-pay",[220],"Expenses and benefits: travel, what to report and pay (HMRC)",[35,23714,23715],{},[216,23716,12093],{"href":12091,"rel":23717},[220],[35,23719,23720],{},[216,23721,23724],{"href":23722,"rel":23723},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim30240",[220],"EIM30240: payments at a benchmark rate (HMRC manual)",[35,23726,23727],{},[216,23728,23731],{"href":23729,"rel":23730},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim30225",[220],"EIM30225: removal of the checking requirement from 6 April 2019 (HMRC manual)",[35,23733,23734],{},[216,23735,23738],{"href":23736,"rel":23737},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim05231",[220],"EIM05231: the earlier benchmark scale rates, to 2015-16 (HMRC manual)",[35,23740,23741],{},[216,23742,23745],{"href":23743,"rel":23744},"https:\u002F\u002Fwww.gov.uk\u002Fhmrc-internal-manuals\u002Femployment-income-manual\u002Feim02730",[220],"EIM02730: incidental overnight expenses, the permitted amount (HMRC manual)",[35,23747,23748],{},[216,23749,1902],{"href":1900,"rel":23750},[220],[35,23752,23753],{},[216,23754,435],{"href":433,"rel":23755},[220],[718,23757],{},[12,23759,23760],{},[723,23761,23762],{},"General information, not tax advice. Benchmark and overseas rates change: check the current figures with HMRC or your accountant.",{"title":248,"searchDepth":249,"depth":249,"links":23764},[23765,23766,23767,23768,23769,23770,23771],{"id":23558,"depth":249,"text":23559},{"id":23577,"depth":249,"text":23578},{"id":23597,"depth":249,"text":23598},{"id":23614,"depth":249,"text":23615},{"id":23631,"depth":249,"text":23632},{"id":23684,"depth":249,"text":23685},{"id":209,"depth":249,"text":210},"2023-05-04","The mileage is the part everyone remembers. The meals, the overnight stay and the incidentals are easy to forget, and they have their own rules.","\u002Fblog\u002Fper-diems-the-other-half.jpg","A printed receipt and a phone on a wooden table","Photo by Naha Mama Pavilionz","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=158453414",{},"\u002Fblog\u002Fper-diems-the-other-half",[1922],{"title":23550,"description":23773},"blog\u002Fper-diems-the-other-half",[464,5793,23784],"subsistence","aRxIv3i6wlFIh_OALrtZS4vA_U2hH4aM0RKT4yT7HkM",{"id":23787,"title":23788,"author":7,"body":23789,"category":258,"date":23978,"description":23979,"draft":261,"extension":262,"image":23980,"imageAlt":23981,"imageCredit":23982,"imageCreditUrl":23983,"imageIsScreenshot":261,"imageLicence":451,"imageLicenceUrl":452,"meta":23984,"navigation":267,"path":23985,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":23986,"seo":23987,"seoTitle":23988,"stem":23989,"tags":23990,"updated":265,"__hash__":23993},"blog\u002Fblog\u002Fgermany-one-percent-rule.md","Germany taxes a company car at 1% of its list price, every month",{"type":9,"value":23790,"toc":23971},[23791,23794,23798,23808,23811,23814,23818,23821,23824,23827,23831,23834,23845,23848,23916,23920,23927,23930,23933,23935,23964,23966],[12,23792,23793],{},"Britain taxes a company car through a table of emissions percentages applied to list price. Germany applies one number to one number, and the result is a system that is far easier to explain and much harder to game.",[24,23795,23797],{"id":23796},"one-percent-monthly","One percent, monthly",[12,23799,23800,23801,23804,23805,22],{},"Where a company car is available for private use, German tax law adds ",[19,23802,23803],{},"1% of the domestic list price"," to the employee's taxable income ",[19,23806,23807],{},"every month",[12,23809,23810],{},"The list price is the price when the car was first registered, including options and VAT. Not what the employer paid, not what it is worth now. A discount negotiated by the fleet department does not reduce the charge, and neither does the car ageing.",[12,23812,23813],{},"That last point is worth sitting with. A five year old company car is taxed on exactly the same monthly figure as it was when new. In Britain the benefit charge also uses list price rather than current value, but the emissions percentage has moved so much over the last decade that an older car and a newer one can be taxed very differently. In Germany the number simply does not move.",[24,23815,23817],{"id":23816},"plus-a-charge-for-the-commute","Plus a charge for the commute",[12,23819,23820],{},"There is a second component, and it is the one British drivers do not expect.",[12,23822,23823],{},"If the car is also used to get to work, a further monthly amount is added, calculated from the distance between home and the workplace. The further you live from the office, the more your company car costs you in tax.",[12,23825,23826],{},"This sits oddly beside the commuting allowance, which pays you something for the same journey. Germany both recognises the commute as a cost and treats a company car used for it as a larger benefit. Those are consistent positions but they pull in opposite directions on the payslip.",[24,23828,23830],{"id":23829},"electric-cars-get-a-fraction-of-it","Electric cars get a fraction of it",[12,23832,23833],{},"The policy lever Germany uses is not a table of bands. It is a fraction of the 1%.",[12,23835,23836,23837,23840,23841,23844],{},"A zero emission car below a list price cap is taxed at a ",[19,23838,23839],{},"quarter"," of the normal figure. Plug in hybrids meeting an emissions or electric range condition are taxed at a ",[19,23842,23843],{},"half",". Everything else pays the full 1%.",[12,23846,23847],{},"This is a blunter instrument than Britain's graduated emissions percentages, and it produces sharper cliffs: a car a few hundred euros over the list price cap jumps from a quarter to a half of the charge with nothing in between. It is also much easier to understand.",[71,23849,23850,23861],{},[74,23851,23852],{},[77,23853,23854,23856,23859],{},[80,23855],{},[80,23857,23858],{},"Germany",[80,23860,1805],{},[87,23862,23863,23874,23885,23894,23905],{},[77,23864,23865,23868,23871],{},[92,23866,23867],{},"Basis",[92,23869,23870],{},"1% of list price, monthly",[92,23872,23873],{},"Percentage of list price, by emissions",[77,23875,23876,23879,23882],{},[92,23877,23878],{},"Percentage varies with",[92,23880,23881],{},"Fuel type only, in three steps",[92,23883,23884],{},"Emissions, many bands",[77,23886,23887,23890,23892],{},[92,23888,23889],{},"Falls as the car ages",[92,23891,3164],{},[92,23893,3164],{},[77,23895,23896,23899,23903],{},[92,23897,23898],{},"Extra charge for commuting",[92,23900,23901],{},[19,23902,3124],{},[92,23904,3164],{},[77,23906,23907,23910,23913],{},[92,23908,23909],{},"Electric cars",[92,23911,23912],{},"Quarter of the charge, under a price cap",[92,23914,23915],{},"Very low emissions band",[24,23917,23919],{"id":23918},"the-alternative-nobody-uses","The alternative nobody uses",[12,23921,23922,23923,23926],{},"German law does offer an escape: keep a ",[19,23924,23925],{},"complete and contemporaneous logbook"," of every journey, business and private, and be taxed on the actual proportion of private use instead of the flat 1%.",[12,23928,23929],{},"For a driver with very little private use it can be worth far more than the flat charge. In practice it is rare, because the standard the logbook has to meet is exacting. It must be complete, kept as you go, and closed against alteration. A gap, a reconstruction or a spreadsheet edited after the fact and the whole thing is rejected, and you are back on the 1% for the entire year.",[12,23931,23932],{},"That is a genuine use case for something that records automatically and keeps a record you did not have to remember to write. The threshold is not effort, it is completeness, and completeness is exactly what manual logging fails at.",[24,23934,210],{"id":209},[162,23936,23937,23944,23951,23957],{},[35,23938,23939],{},[216,23940,23943],{"href":23941,"rel":23942},"https:\u002F\u002Fwww.gesetze-im-internet.de\u002Festg\u002F__6.html",[220],"§ 6 Einkommensteuergesetz, the 1% rule at Absatz 1 Nummer 4",[35,23945,23946],{},[216,23947,23950],{"href":23948,"rel":23949},"https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fbrkg_2005\u002F__5.html",[220],"§ 5 Bundesreisekostengesetz, the separate business travel rate",[35,23952,23953],{},[216,23954,23956],{"href":12337,"rel":23955},[220],"Tax on company cars (HMRC), for the British comparison",[35,23958,23959],{},[216,23960,23963],{"href":23961,"rel":23962},"https:\u002F\u002Fwww.gov.uk\u002Fcalculate-tax-on-company-cars",[220],"Calculate tax on company cars (HMRC)",[718,23965],{},[12,23967,23968],{},[723,23969,23970],{},"General information for drivers in Germany and the UK, not tax advice. The list price cap for the reduced electric rate has been raised more than once: check the current figure before relying on it.",{"title":248,"searchDepth":249,"depth":249,"links":23972},[23973,23974,23975,23976,23977],{"id":23796,"depth":249,"text":23797},{"id":23816,"depth":249,"text":23817},{"id":23829,"depth":249,"text":23830},{"id":23918,"depth":249,"text":23919},{"id":209,"depth":249,"text":210},"2023-04-27","No emissions bands, no benefit tables. One percent of what the car cost new, every month, plus a charge for the commute. Brutally simple, occasionally brutal.","\u002Fblog\u002Fgermany-one-percent-rule.jpg","Cars on a German motorway between wooded banks","Photo by Björn Láczay, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=22567296",{},"\u002Fblog\u002Fgermany-one-percent-rule",[],{"title":23788,"description":23979},"Germany's 1% company car rule","blog\u002Fgermany-one-percent-rule",[23991,1088,8056,23992],"germany","benefits","SreljXDzO5tJJjl415AT2k2ps3PkW2850KM-6QUjsvI",{"id":23995,"title":23996,"author":7,"body":23997,"category":258,"date":24251,"description":24252,"draft":261,"extension":262,"image":24253,"imageAlt":24254,"imageCredit":24255,"imageCreditUrl":24256,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":24257,"navigation":267,"path":24258,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":24259,"seo":24260,"seoTitle":265,"stem":24261,"tags":24262,"updated":2671,"__hash__":24263},"blog\u002Fblog\u002Fself-employed-simplified-expenses.md","Self-employed: the same 55p, by a completely different route",{"type":9,"value":23998,"toc":24244},[23999,24005,24008,24012,24022,24032,24035,24039,24042,24045,24049,24052,24058,24061,24064,24070,24076,24079,24170,24174,24177,24180,24183,24185,24237,24239],[9146,24000,24001],{},[12,24002,24003,9153],{},[19,24004,9152],{},[12,24006,24007],{},"The number is the same, which is why people assume the mechanism is. It is not, and the differences decide what you can actually deduct or get relief on.",[24,24009,24011],{"id":24010},"two-different-things-called-a-mileage-claim","Two different things called a mileage claim",[12,24013,24014,24017,24018,24021],{},[19,24015,24016],{},"An employee"," is reimbursed by an employer. If that reimbursement is below the approved rate, the employee can claim tax relief (Mileage Allowance Relief) on the gap, through Self Assessment or a P87. The claim is for ",[19,24019,24020],{},"relief on a shortfall",": it is worth the shortfall times the employee's tax rate, and its size depends on what the employer paid.",[12,24023,24024,24027,24028,24031],{},[19,24025,24026],{},"A sole trader"," has no employer and no reimbursement. They deduct a ",[19,24029,24030],{},"simplified expense"," from business profit: business miles multiplied by the flat rate, taken off the profit the tax is calculated on. There is no shortfall, because there was never a payment.",[12,24033,24034],{},"So an employee's claim gets smaller the more their employer pays. A sole trader's claim depends only on how far they drove.",[24,24036,24038],{"id":24037},"the-rate-is-the-same-the-bands-are-the-same","The rate is the same, the bands are the same",[12,24040,24041],{},"Both use 55p for the first 10,000 business miles and 25p after (the rates for journeys from 6 April 2026; 45p before that). How the 10,000 is counted differs, though. Employees count per tax year across all the cars and vans used for one job. The self-employed count per accounting period across all the business's cars and vans.",[12,24043,24044],{},"The shared rates are why the two get conflated, and they are close to the only part that is shared.",[24,24046,24048],{"id":24047},"the-choice-a-sole-trader-has-and-an-employee-does-not","The choice a sole trader has, and an employee does not",[12,24050,24051],{},"This is the real divergence.",[12,24053,24054,24055,24057],{},"A sole trader can use the flat rate, or they can claim ",[19,24056,5553],{},": the business proportion of fuel, insurance, servicing, repairs, and capital allowances on the vehicle itself.",[12,24059,24060],{},"An employee has no such choice. The approved rate is the approved rate.",[12,24062,24063],{},"Two things make the choice consequential.",[12,24065,24066,24069],{},[19,24067,24068],{},"It can be worth substantially more or less."," An expensive vehicle doing modest business mileage often comes out ahead on actual costs, because the capital allowances and the insurance are large and the mileage is not. A cheap, economical car doing high mileage tends to come out ahead on the flat rate.",[12,24071,24072,24075],{},[19,24073,24074],{},"It is sticky."," Once you use the flat rate for a particular vehicle, you must keep using it for that vehicle for as long as you have it. You cannot alternate year by year to whichever suits, and the decision is effectively made the first time you claim for that car.",[12,24077,24078],{},"That last point can catch new traders out. The first year's choice, often made without thinking, binds every year after it.",[71,24080,24081,24091],{},[74,24082,24083],{},[77,24084,24085,24087,24089],{},[80,24086],{},[80,24088,13699],{},[80,24090,9727],{},[87,24092,24093,24104,24114,24125,24138,24150,24160],{},[77,24094,24095,24098,24101],{},[92,24096,24097],{},"Claims against",[92,24099,24100],{},"A shortfall in reimbursement",[92,24102,24103],{},"Business profit",[77,24105,24106,24109,24112],{},[92,24107,24108],{},"Rate (2026-27)",[92,24110,24111],{},"55p, then 25p",[92,24113,24111],{},[77,24115,24116,24119,24122],{},[92,24117,24118],{},"10,000 miles counted",[92,24120,24121],{},"Per tax year, per job, across its cars and vans",[92,24123,24124],{},"Per accounting period, across the business's cars and vans",[77,24126,24127,24130,24134],{},[92,24128,24129],{},"Can claim actual costs instead",[92,24131,24132],{},[19,24133,3164],{},[92,24135,24136],{},[19,24137,3124],{},[77,24139,24140,24143,24145],{},[92,24141,24142],{},"Choice is reversible",[92,24144,3723],{},[92,24146,24147,24149],{},[19,24148,3164],{},", per vehicle",[77,24151,24152,24154,24157],{},[92,24153,4864],{},[92,24155,24156],{},"Self Assessment or P87",[92,24158,24159],{},"Self Assessment",[77,24161,24162,24164,24167],{},[92,24163,7084],{},[92,24165,24166],{},"Up to 5p per passenger mile tax free, only if the employer pays it; no relief if unpaid",[92,24168,24169],{},"No effect on the rate",[24,24171,24173],{"id":24172},"what-both-need-to-evidence","What both need to evidence",[12,24175,24176],{},"Identical, and unremarkable: date, destination, business purpose, distance, recorded at the time.",[12,24178,24179],{},"The sole trader carries one extra burden. Because the flat rate is a deduction against profit rather than a reimbursement someone else calculated, nobody is checking the arithmetic on the way through. An employee's claim passes across an employer's desk. A sole trader's does not pass across anyone's until it is questioned.",[12,24181,24182],{},"That makes the log the entire evidence base, and it makes the 10,000 mile boundary something you have to know your position against all year rather than discover in January.",[24,24184,210],{"id":209},[162,24186,24187,24193,24200,24205,24212,24217,24222,24227,24232],{},[35,24188,24189],{},[216,24190,24192],{"href":2927,"rel":24191},[220],"Simplified expenses if you are self-employed: vehicles (HMRC)",[35,24194,24195],{},[216,24196,24199],{"href":24197,"rel":24198},"https:\u002F\u002Fwww.gov.uk\u002Fsimpler-income-tax-simplified-expenses",[220],"Simplified expenses if you are self-employed (HMRC)",[35,24201,24202],{},[216,24203,408],{"href":406,"rel":24204},[220],[35,24206,24207],{},[216,24208,24211],{"href":24209,"rel":24210},"https:\u002F\u002Fwww.gov.uk\u002Fself-assessment-tax-returns",[220],"Self Assessment tax returns (GOV.UK)",[35,24213,24214],{},[216,24215,7690],{"href":3234,"rel":24216},[220],[35,24218,24219],{},[216,24220,7696],{"href":3253,"rel":24221},[220],[35,24223,24224],{},[216,24225,9543],{"href":2913,"rel":24226},[220],[35,24228,24229],{},[216,24230,716],{"href":714,"rel":24231},[220],[35,24233,24234],{},[216,24235,1902],{"href":1900,"rel":24236},[220],[718,24238],{},[12,24240,24241],{},[723,24242,24243],{},"General information, not tax advice. The flat rate against actual costs decision is hard to reverse: check with your accountant before making it.",{"title":248,"searchDepth":249,"depth":249,"links":24245},[24246,24247,24248,24249,24250],{"id":24010,"depth":249,"text":24011},{"id":24037,"depth":249,"text":24038},{"id":24047,"depth":249,"text":24048},{"id":24172,"depth":249,"text":24173},{"id":209,"depth":249,"text":210},"2023-04-20","Employees claim relief on a shortfall. Sole traders deduct simplified expenses from profit. The rate is identical and almost nothing else is.","\u002Fblog\u002Fself-employed-simplified-expenses.jpg","A workbench in a small workshop, lit by task lamps","Photo by James Frid","https:\u002F\u002Fstocksnap.io\u002Fphoto\u002Fcarpenter-workshop-YPM6VH3FCW",{},"\u002Fblog\u002Fself-employed-simplified-expenses",[1922,4125],{"title":23996,"description":24252},"blog\u002Fself-employed-simplified-expenses",[464,7773,4133],"j9TNRu3TJVSv0H1K3I9itXFpAH-4OGg9PBaUHzkfbJo",{"id":24265,"title":24266,"author":7,"body":24267,"category":444,"date":24431,"description":24432,"draft":261,"extension":262,"image":24433,"imageAlt":24434,"imageCredit":24435,"imageCreditUrl":24436,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":24437,"navigation":267,"path":24438,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":24439,"seo":24440,"seoTitle":24441,"stem":24442,"tags":24443,"updated":265,"__hash__":24444},"blog\u002Fblog\u002Fwinter-tyres-mandatory-in-germany.md","Winter tyres are the law in Germany when it snows, and never in Britain",{"type":9,"value":24268,"toc":24423},[24269,24272,24276,24279,24286,24289,24292,24294,24297,24300,24303,24307,24310,24313,24316,24371,24375,24378,24381,24385,24388,24390,24416,24418],[12,24270,24271],{},"British drivers tend to assume winter tyres are a continental enthusiasm rather than a legal requirement. In Germany they are a legal requirement, and the way the rule is written catches people out even when they know it exists.",[24,24273,24275],{"id":24274},"germany-a-condition-not-a-season","Germany: a condition, not a season",[12,24277,24278],{},"Germany does not run a winter tyre season. There is no date in October when the rule switches on and no date in April when it stops.",[12,24280,24281,24282,24285],{},"The requirement in the road traffic regulations is ",[19,24283,24284],{},"situational",". If the road is in one of the named conditions, black ice, packed snow, slush, ice or hoar frost, then the vehicle must be on tyres carrying the right marking. If the road is dry, it need not be, whatever the month.",[12,24287,24288],{},"This is more demanding than a seasonal rule, not less. A seasonal rule you can satisfy once and forget. A situational one means the tyres have to already be on the car before the weather arrives, because the rule takes effect with the first frost rather than with a date you had in the diary.",[12,24290,24291],{},"The tyres themselves must meet a defined marking standard, and for larger vehicles the requirement applies to the driven axles and the front steering axle rather than to every wheel.",[24,24293,23383],{"id":23382},[12,24295,24296],{},"There is a fallback in the rule, and it is not a way out.",[12,24298,24299],{},"A driver caught out in those conditions on unsuitable tyres is required to keep a following distance of half the speedometer reading in metres and not exceed 50 km\u002Fh. That is not permission to carry on as normal. It is a constraint that makes a motorway journey effectively impossible, and it exists to get you off the road safely rather than to excuse the tyres.",[12,24301,24302],{},"Driving in the named conditions without compliant tyres is an offence, and being the vehicle that blocks a road because it cannot climb a hill in snow attracts a heavier penalty than merely being wrongly equipped.",[24,24304,24306],{"id":24305},"britain-no-requirement-at-all","Britain: no requirement at all",[12,24308,24309],{},"Britain has no winter tyre law. The only tyre requirement is the minimum tread depth across the central three quarters of the tread, applied all year, and that is a floor rather than a standard.",[12,24311,24312],{},"Winter tyres are legal here, sold here, and demonstrably better below about seven degrees, which in Britain is most of the winter and a good deal of the spring. They are simply not compulsory, and the overwhelming majority of British cars run all season tyres year round.",[12,24314,24315],{},"That works because Britain rarely gets sustained snow. It also means a British car driven to Germany in February is, by default, not compliant.",[71,24317,24318,24328],{},[74,24319,24320],{},[77,24321,24322,24324,24326],{},[80,24323],{},[80,24325,23858],{},[80,24327,1805],{},[87,24329,24330,24342,24352,24361],{},[77,24331,24332,24335,24340],{},[92,24333,24334],{},"Winter tyres required",[92,24336,24337,24339],{},[19,24338,3124],{},", in named conditions",[92,24341,3164],{},[77,24343,24344,24347,24350],{},[92,24345,24346],{},"Trigger",[92,24348,24349],{},"Road condition, any date",[92,24351,3723],{},[77,24353,24354,24357,24359],{},[92,24355,24356],{},"Minimum tread enforced",[92,24358,3124],{},[92,24360,3124],{},[77,24362,24363,24366,24369],{},[92,24364,24365],{},"Penalty for driving without",[92,24367,24368],{},"Fine, higher if you obstruct traffic",[92,24370,3723],{},[24,24372,24374],{"id":24373},"what-this-means-for-a-work-trip","What this means for a work trip",[12,24376,24377],{},"If you drive for work and the work takes you into Germany, Austria or much of central Europe between autumn and spring, the tyres are part of the trip planning, not an afterthought. A hire car collected locally will be correctly shod. Your own car will not be, unless you have made it so.",[12,24379,24380],{},"It is also worth knowing that the cost of complying is a business cost of that journey. If a set of tyres or a hire car upgrade exists because of a business trip, it belongs in the record for that trip alongside the tolls and the fuel, rather than disappearing into general motoring expenditure where nobody will ever attribute it.",[24,24382,24384],{"id":24383},"the-wider-point","The wider point",[12,24386,24387],{},"This is one of a family of requirements that are invisible from Britain because Britain does not have them: environmental stickers for city centres, vignettes for motorways, mandatory equipment in the boot. None is difficult. All of them are enforced, and all of them are cheaper to arrange before you leave than at the roadside.",[24,24389,210],{"id":209},[162,24391,24392,24399,24406,24411],{},[35,24393,24394],{},[216,24395,24398],{"href":24396,"rel":24397},"https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fstvo_2013\u002F__2.html",[220],"§ 2 Straßenverkehrs-Ordnung, including the winter tyre requirement at paragraph 3a",[35,24400,24401],{},[216,24402,24405],{"href":24403,"rel":24404},"https:\u002F\u002Fwww.gesetze-im-internet.de\u002Fstvzo_2012\u002F__36.html",[220],"§ 36 Straßenverkehrs-Zulassungs-Ordnung, the tyre marking standard the rule refers to",[35,24407,24408],{},[216,24409,16516],{"href":16514,"rel":24410},[220],[35,24412,24413],{},[216,24414,23150],{"href":23148,"rel":24415},[220],[718,24417],{},[12,24419,24420],{},[723,24421,24422],{},"General information, not legal advice. Requirements differ by country and change: check before you travel.",{"title":248,"searchDepth":249,"depth":249,"links":24424},[24425,24426,24427,24428,24429,24430],{"id":24274,"depth":249,"text":24275},{"id":23382,"depth":249,"text":23383},{"id":24305,"depth":249,"text":24306},{"id":24373,"depth":249,"text":24374},{"id":24383,"depth":249,"text":24384},{"id":209,"depth":249,"text":210},"2023-04-13","Germany's requirement is not a date on the calendar but a condition on the road. Drive a British-shod car into a German cold snap and you commit an offence.","\u002Fblog\u002Fwinter-tyres-mandatory-in-germany.jpg","A car buried in snow on a city street","Photo by Mx. Granger","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=38172552",{},"\u002Fblog\u002Fwinter-tyres-mandatory-in-germany",[],{"title":24266,"description":24432},"Winter tyres: the law in Germany and Britain","blog\u002Fwinter-tyres-mandatory-in-germany",[23991,18760,17579,8268],"sElyZBni8OpuJ5dmJ_G2CV_KbdEZ-_2UVAmnvtVl5M0",{"id":24446,"title":24447,"author":7,"body":24448,"category":444,"date":24582,"description":24583,"draft":261,"extension":262,"image":24584,"imageAlt":24585,"imageCredit":24586,"imageCreditUrl":24587,"imageIsScreenshot":261,"imageLicence":14244,"imageLicenceUrl":14245,"meta":24588,"navigation":267,"path":24589,"ratesFor":265,"readTime":1240,"reviewed":265,"reviewedAgainst":24590,"seo":24591,"seoTitle":24592,"stem":24593,"tags":24594,"updated":265,"__hash__":24595},"blog\u002Fblog\u002Fdriving-abroad-licence-and-permits.md","Driving abroad on a British licence: what still works and what does not",{"type":9,"value":24449,"toc":24573},[24450,24453,24457,24460,24463,24469,24475,24479,24482,24485,24489,24492,24495,24498,24502,24505,24508,24512,24515,24518,24521,24525,24545,24547,24566,24568],[12,24451,24452],{},"If you drive for work and the work occasionally happens in another country, the licence in your wallet is rarely the problem. The things that go with it are.",[24,24454,24456],{"id":24455},"the-licence-usually-travels","The licence usually travels",[12,24458,24459],{},"A British photocard licence is accepted for visits across the EU and EEA and in a long list of countries beyond it. For short work trips and holidays you generally drive on the licence you already have.",[12,24461,24462],{},"Two caveats do the damage.",[12,24464,24465,24468],{},[19,24466,24467],{},"The paper counterpart is long gone,"," and anyone still carrying one for foreign hire desks is carrying nothing. The information that used to be on it, endorsements and categories, now lives online, and the way to produce it abroad is a check code generated before you travel. Codes expire, so generating one a month early achieves nothing.",[12,24470,24471,24474],{},[19,24472,24473],{},"A photocard expires every ten years"," even though the entitlement behind it does not. An expired card is a real problem at a hire desk and at a roadside stop, and it is the kind of thing that lapses quietly because nothing reminds you.",[24,24476,24478],{"id":24477},"international-driving-permits-are-not-obsolete","International Driving Permits are not obsolete",[12,24480,24481],{},"They are less universally required than they once were, but they have not gone away. Whether you need one depends on the country and sometimes on how long you are staying, and there is more than one kind, issued under different international conventions, so the right one is country specific.",[12,24483,24484],{},"The practical point is that they are obtained before you leave, over the counter, and cannot be arranged from the other end. Turning up without one where one is required means you are driving unlicensed, whatever your British licence says.",[24,24486,24488],{"id":24487},"insurance-is-the-expensive-gap","Insurance is the expensive gap",[12,24490,24491],{},"Your UK motor insurance provides the legal minimum cover required in many countries, and that is a much thinner thing than the cover you have at home.",[12,24493,24494],{},"Comprehensive cover does not automatically extend abroad. Plenty of policies drop to third party only the moment the car leaves the country, unless you tell the insurer and usually pay for the extension. A driver who assumes their comprehensive policy travels with them finds out at the worst possible moment.",[12,24496,24497],{},"Business use is a second layer. If your policy covers social, domestic and pleasure plus commuting, driving to a client meeting abroad is outside it twice over.",[24,24499,24501],{"id":24500},"the-vehicle-has-its-own-paperwork","The vehicle has its own paperwork",[12,24503,24504],{},"If you are taking your own car rather than hiring, the vehicle needs its own documents: proof of ownership, the correct national identifier, and headlamp adjustment for driving on the other side. Towing anything adds a further layer, and some countries require trailers over a certain weight to be registered separately.",[12,24506,24507],{},"None of this is difficult. All of it takes time you will not have on the morning you leave.",[24,24509,24511],{"id":24510},"what-this-has-to-do-with-a-mileage-claim","What this has to do with a mileage claim",[12,24513,24514],{},"Business travel abroad is still business travel, and the miles still count.",[12,24516,24517],{},"The mechanics are the same as at home: date, destination, purpose, distance, recorded at the time. What changes is that the incidental costs get larger and more numerous. Tolls are heavier across much of Europe than in Britain, fuel is bought in another currency, and parking is more likely to be a genuine expense than an afterthought.",[12,24519,24520],{},"Those are exactly the costs that go unclaimed, because they arrive as a handful of foreign receipts in a coat pocket. Attaching each one to the journey it belongs to, at the time, is the difference between claiming them and not.",[24,24522,24524],{"id":24523},"before-a-work-trip","Before a work trip",[162,24526,24527,24530,24533,24536,24542],{},[35,24528,24529],{},"Check the photocard expiry date, not just that you have it",[35,24531,24532],{},"Generate a licence check code close to travel, not weeks ahead",[35,24534,24535],{},"Confirm whether the country needs an International Driving Permit, and which kind",[35,24537,24538,24539,24541],{},"Ring the insurer about cover abroad ",[19,24540,4227],{}," about business use",[35,24543,24544],{},"If towing, check the rules for the trailer separately",[24,24546,210],{"id":209},[162,24548,24549,24554,24561],{},[35,24550,24551],{},[216,24552,23150],{"href":23148,"rel":24553},[220],[35,24555,24556],{},[216,24557,24560],{"href":24558,"rel":24559},"https:\u002F\u002Fwww.gov.uk\u002Fdriving-abroad\u002Finternational-driving-permit",[220],"International Driving Permits (GOV.UK)",[35,24562,24563],{},[216,24564,1902],{"href":1900,"rel":24565},[220],[718,24567],{},[12,24569,24570],{},[723,24571,24572],{},"General information, not legal or tax advice. Requirements differ by country and change: check GOV.UK and your insurer before you travel.",{"title":248,"searchDepth":249,"depth":249,"links":24574},[24575,24576,24577,24578,24579,24580,24581],{"id":24455,"depth":249,"text":24456},{"id":24477,"depth":249,"text":24478},{"id":24487,"depth":249,"text":24488},{"id":24500,"depth":249,"text":24501},{"id":24510,"depth":249,"text":24511},{"id":24523,"depth":249,"text":24524},{"id":209,"depth":249,"text":210},"2023-04-06","The licence itself is usually fine. The paperwork around it, the permit, the insurance and the trailer, is where a work trip comes apart.","\u002Fblog\u002Fdriving-abroad-licence-and-permits.jpg","A border agency entry stamp in a passport","Photo by Pipeafcr, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=34789390",{},"\u002Fblog\u002Fdriving-abroad-licence-and-permits",[],{"title":24447,"description":24583},"Driving abroad on a British licence","blog\u002Fdriving-abroad-licence-and-permits",[18760,23344,747],"QlrGvWr9_VzpC4NUFE4Grm731E8-szlC5NEBZBhmnQE",{"id":24597,"title":24598,"author":7,"body":24599,"category":258,"date":24810,"description":24811,"draft":261,"extension":262,"image":24812,"imageAlt":24813,"imageCredit":24814,"imageCreditUrl":24815,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":24816,"navigation":267,"path":24817,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":24818,"seo":24819,"seoTitle":265,"stem":24820,"tags":24821,"updated":2671,"__hash__":24822},"blog\u002Fblog\u002Fcompany-car-tax-versus-mileage.md","Why a company car is taxed and a mileage claim is not",{"type":9,"value":24600,"toc":24802},[24601,24604,24608,24614,24617,24620,24624,24630,24633,24637,24640,24646,24655,24658,24726,24730,24733,24739,24745,24751,24755,24758,24761,24763,24795,24797],[12,24602,24603],{},"The tax system draws one line here and everything else follows from it: are you receiving something, or being repaid for something?",[24,24605,24607],{"id":24606},"the-benefit-side","The benefit side",[12,24609,24610,24611,24613],{},"A company car available for private use is a ",[19,24612,13374],{},". You are getting the use of an asset you did not buy, so you are taxed on the value of that use.",[12,24615,24616],{},"The value is not what the car costs your employer. It is a percentage of the car's list price, with the percentage set by carbon dioxide emissions, so a low emission car attracts a much smaller taxable figure than an identical petrol one. That is deliberate policy, and it is why electric company cars became so popular so quickly.",[12,24618,24619],{},"Fuel provided for private use is a second, separate benefit with its own charge. That charge is a fixed figure rather than a measure of how much private fuel you actually use, so for someone who does little private driving it can cost more in tax than the fuel is worth. That is why some employees choose to pay for their own private fuel instead. Whether that holds for you depends on the car and your mileage.",[24,24621,24623],{"id":24622},"the-reimbursement-side","The reimbursement side",[12,24625,24626,24627,24629],{},"A mileage payment for using ",[19,24628,21990],{}," car on business is not a benefit. Nothing is being given to you. You spent money getting somewhere for your employer and they are giving it back.",[12,24631,24632],{},"That is why it is untaxed up to the approved rate, and why the rate is built to approximate the whole running cost rather than just fuel: it is standing in for a cost you genuinely bore.",[24,24634,24636],{"id":24635},"what-this-means-for-the-two-situations","What this means for the two situations",[12,24638,24639],{},"The line explains a rule that often catches people out.",[12,24641,24642,24645],{},[19,24643,24644],{},"Your own car, business miles:"," approved mileage rates. For journeys from 6 April 2026, 55p for the first 10,000 business miles in the tax year, then 25p (it was 45p before). Payments at or below that are untaxed.",[12,24647,24648,24651,24652,24654],{},[19,24649,24650],{},"Company car, business miles:"," the approved rates do ",[19,24653,8287],{}," apply. You already have the car, so the running costs are not yours. What can be reimbursed tax free is fuel, at the advisory fuel rates, which are published quarterly and are much lower per mile.",[12,24656,24657],{},"Paying or claiming 55p a mile for a company car is a common and costly mistake. It is not a marginal overpayment: it is several times the advisory fuel figure, repeated on every journey, and the excess is taxable. It can run for years before anyone notices.",[71,24659,24660,24672],{},[74,24661,24662],{},[77,24663,24664,24666,24669],{},[80,24665],{},[80,24667,24668],{},"Your own car",[80,24670,24671],{},"Company car",[87,24673,24674,24686,24696,24706,24715],{},[77,24675,24676,24679,24681],{},[92,24677,24678],{},"Taxed on having it",[92,24680,3164],{},[92,24682,24683,24685],{},[19,24684,3124],{},", benefit in kind",[77,24687,24688,24691,24693],{},[92,24689,24690],{},"Benefit based on",[92,24692,3723],{},[92,24694,24695],{},"List price and emissions",[77,24697,24698,24701,24703],{},[92,24699,24700],{},"Business miles reimbursed at",[92,24702,7860],{},[92,24704,24705],{},"Advisory fuel rates",[77,24707,24708,24710,24712],{},[92,24709,7850],{},[92,24711,24111],{},[92,24713,24714],{},"Pence per mile, revised quarterly",[77,24716,24717,24720,24723],{},[92,24718,24719],{},"Private fuel",[92,24721,24722],{},"Your own cost",[92,24724,24725],{},"Separate taxable benefit if provided",[24,24727,24729],{"id":24728},"the-comparison-people-actually-want","The comparison people actually want",[12,24731,24732],{},"Whether a company car beats taking the cash and running your own is a genuine calculation, not a rule, and it turns on three things.",[12,24734,24735,24738],{},[19,24736,24737],{},"Emissions."," A low emission car has a small benefit charge, which tends to favour the company car.",[12,24740,24741,24744],{},[19,24742,24743],{},"Your business mileage."," High business mileage in your own car generates a large tax free mileage claim, which tends to favour your own car.",[12,24746,24747,24750],{},[19,24748,24749],{},"What the car is actually worth to you."," A company car you would never have bought is worth less than its list price suggests, and the benefit charge does not care.",[24,24752,24754],{"id":24753},"the-record-still-matters-on-both-sides","The record still matters, on both sides",[12,24756,24757],{},"It is tempting to think a company car removes the need to log anything. It does the opposite in one respect: the advisory fuel rate reimbursement is per business mile, so the business miles still have to be counted, and they are being counted at a lower rate where accuracy matters proportionally more.",[12,24759,24760],{},"And if you ever move from a company car back to your own, the rate changes on the day you change vehicles. A log that knows which car a journey was in is the only thing that gets that boundary right.",[24,24762,210],{"id":209},[162,24764,24765,24770,24775,24780,24785,24790],{},[35,24766,24767],{},[216,24768,12339],{"href":12337,"rel":24769},[220],[35,24771,24772],{},[216,24773,23963],{"href":23961,"rel":24774},[220],[35,24776,24777],{},[216,24778,8007],{"href":4081,"rel":24779},[220],[35,24781,24782],{},[216,24783,2922],{"href":2920,"rel":24784},[220],[35,24786,24787],{},[216,24788,716],{"href":714,"rel":24789},[220],[35,24791,24792],{},[216,24793,1902],{"href":1900,"rel":24794},[220],[718,24796],{},[12,24798,24799],{},[723,24800,24801],{},"General information, not tax advice. Benefit charges depend on your car and your circumstances: check with HMRC or your accountant.",{"title":248,"searchDepth":249,"depth":249,"links":24803},[24804,24805,24806,24807,24808,24809],{"id":24606,"depth":249,"text":24607},{"id":24622,"depth":249,"text":24623},{"id":24635,"depth":249,"text":24636},{"id":24728,"depth":249,"text":24729},{"id":24753,"depth":249,"text":24754},{"id":209,"depth":249,"text":210},"2023-03-30","One is a benefit you receive, the other is a cost you are being repaid. Once that distinction is clear, many company car questions become simpler.","\u002Fblog\u002Fcompany-car-tax-versus-mileage.jpg","A multi storey car park with rows of parked cars","Photo by mailer_diablo, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=638594",{},"\u002Fblog\u002Fcompany-car-tax-versus-mileage",[1922,4126,12369],{"title":24598,"description":24811},"blog\u002Fcompany-car-tax-versus-mileage",[464,23992,8056],"7fouydrzwVpSc8SPcu_n27ZsbI72USRFZqFVAkIHg0M",{"id":24824,"title":24825,"author":7,"body":24826,"category":258,"date":25027,"description":25028,"draft":261,"extension":262,"image":25029,"imageAlt":25030,"imageCredit":5786,"imageCreditUrl":25031,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":25032,"navigation":267,"path":2317,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":25033,"seo":25034,"seoTitle":25035,"stem":25036,"tags":25037,"updated":2671,"__hash__":25038},"blog\u002Fblog\u002Fcar-allowance-is-not-mileage.md","A car allowance is not mileage, and confusing them costs money",{"type":9,"value":24827,"toc":25019},[24828,24831,24835,24845,24855,24858,24862,24868,24871,24874,24877,24881,24884,24891,24894,24963,24967,24970,24977,24981,24984,24987,24989,25012,25014],[12,24829,24830],{},"A monthly car allowance and a mileage payment are different mechanisms that happen to arrive in the same bank account. Treating them as one thing is a reliable way to lose a claim. This post is about employees.",[24,24832,24834],{"id":24833},"what-each-one-is","What each one is",[12,24836,24837,24840,24841,24844],{},[19,24838,24839],{},"A car allowance"," is a fixed sum, usually monthly, paid because your job requires you to have a car available. It is paid whether you drive 200 miles or 20,000. It goes through payroll, and it is ",[19,24842,24843],{},"taxed as ordinary pay",", with income tax and National Insurance deducted like salary.",[12,24846,24847,24850,24851,24854],{},[19,24848,24849],{},"A mileage payment"," is per mile actually driven on business. Paid at or below the approved rate, it is ",[19,24852,24853],{},"not taxable at all",", because it is reimbursing a cost rather than paying you for anything.",[12,24856,24857],{},"The tax treatment is the tell. Money taxed as salary is salary, whatever it is called on the payslip.",[24,24859,24861],{"id":24860},"a-common-and-costly-mistake","A common and costly mistake",[12,24863,24864,24865],{},"Here is the belief worth dismantling: ",[723,24866,24867],{},"\"I get a car allowance, so I cannot claim mileage.\"",[12,24869,24870],{},"Receiving a car allowance does not stop you claiming for business miles. The allowance covers having the car. The mileage covers using it for work. They answer different questions.",[12,24872,24873],{},"In many car allowance arrangements the employer pays a lower pence per mile alongside the allowance, often well below the approved rate. And where an employer reimburses below the approved rate, the employee can claim tax relief on the difference through Mileage Allowance Relief.",[12,24875,24876],{},"So the driver on an allowance plus a low per mile figure can have a sizeable unclaimed relief, and is often the one who thinks there is nothing to claim.",[24,24878,24880],{"id":24879},"working-the-gap-out","Working the gap out",[12,24882,24883],{},"The arithmetic is not complicated, but it needs the mileage to exist as a number.",[12,24885,24886,24887,24890],{},"Take your business miles for the tax year. Multiply by the approved rate (for a car or van in 2026-27, 55p for the first 10,000 miles and 25p after). That is the approved amount. Subtract everything your employer actually paid you ",[19,24888,24889],{},"per mile",". The remainder is what you can claim tax relief on, against your own income tax.",[12,24892,24893],{},"The car allowance itself does not enter this calculation at all. It is salary, it has already been taxed, and it is not a mileage payment. Deducting it from the approved amount, which people do, produces a much smaller number and often a nil claim.",[71,24895,24896,24908],{},[74,24897,24898],{},[77,24899,24900,24902,24905],{},[80,24901],{},[80,24903,24904],{},"Car allowance",[80,24906,24907],{},"Mileage payment",[87,24909,24910,24921,24930,24943,24954],{},[77,24911,24912,24915,24918],{},[92,24913,24914],{},"Paid because",[92,24916,24917],{},"You must have a car",[92,24919,24920],{},"You drove on business",[77,24922,24923,24926,24928],{},[92,24924,24925],{},"Varies with miles",[92,24927,3164],{},[92,24929,3124],{},[77,24931,24932,24935,24940],{},[92,24933,24934],{},"Taxed",[92,24936,24937,24939],{},[19,24938,3124],{},", as pay",[92,24941,24942],{},"No, at or below the approved rate",[77,24944,24945,24948,24952],{},[92,24946,24947],{},"Counts against your approved amount",[92,24949,24950],{},[19,24951,3164],{},[92,24953,3124],{},[77,24955,24956,24959,24961],{},[92,24957,24958],{},"Employer must provide",[92,24960,3164],{},[92,24962,3164],{},[24,24964,24966],{"id":24965},"the-other-half-of-the-trap","The other half of the trap",[12,24968,24969],{},"The reverse error exists too, and it is worse.",[12,24971,24972,24973,24976],{},"If your employer pays ",[19,24974,24975],{},"above"," the approved rate per mile, the excess is taxable and should be reported. An employer paying 60p a mile is paying you 5p a mile of taxable income on your first 10,000 business miles (60p against the approved 55p), and 35p a mile after that, when the approved rate drops to 25p. That is a smaller group of people, but the ones affected tend not to know, and the second figure is the one that surprises high-mileage drivers.",[24,24978,24980],{"id":24979},"why-this-needs-a-log-rather-than-an-estimate","Why this needs a log rather than an estimate",[12,24982,24983],{},"Everything above turns on one number: business miles actually driven, in the tax year, with the 10,000 threshold in the right place.",[12,24985,24986],{},"A car allowance arrives whether or not you record anything, which is precisely why people on allowances tend to keep the worst records. There is no monthly claim form forcing the issue, so the miles go unrecorded, and by April there is nothing to build a relief claim from except a guess. A guess is not a claim.",[24,24988,210],{"id":209},[162,24990,24991,24996,25001,25007],{},[35,24992,24993],{},[216,24994,408],{"href":406,"rel":24995},[220],[35,24997,24998],{},[216,24999,4063],{"href":4061,"rel":25000},[220],[35,25002,25003],{},[216,25004,25006],{"href":1502,"rel":25005},[220],"Expenses and benefits: business travel mileage, rules for tax (HMRC)",[35,25008,25009],{},[216,25010,1902],{"href":1900,"rel":25011},[220],[718,25013],{},[12,25015,25016],{},[723,25017,25018],{},"General information, not tax advice. Check anything that matters with HMRC or your accountant.",{"title":248,"searchDepth":249,"depth":249,"links":25020},[25021,25022,25023,25024,25025,25026],{"id":24833,"depth":249,"text":24834},{"id":24860,"depth":249,"text":24861},{"id":24879,"depth":249,"text":24880},{"id":24965,"depth":249,"text":24966},{"id":24979,"depth":249,"text":24980},{"id":209,"depth":249,"text":210},"2023-03-23","One is taxed as pay, the other is not. Plenty of people receive both, and a surprising number believe the allowance means they cannot claim anything else.","\u002Fblog\u002Fcar-allowance-is-not-mileage.jpg","A calculator keypad in close up","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F5946427\u002Ffree-public-domain-cc0-photo",{},[1922],{"title":24825,"description":25028},"A car allowance is not mileage","blog\u002Fcar-allowance-is-not-mileage",[464,23992,4133],"5uR7InnRcy1I9-t7gZim_yWemeSk7pcygvH3nky3Jvs",{"id":25040,"title":25041,"author":7,"body":25042,"category":258,"date":25245,"description":25246,"draft":261,"extension":262,"image":25247,"imageAlt":25248,"imageCredit":25249,"imageCreditUrl":25250,"imageIsScreenshot":261,"imageLicence":2562,"imageLicenceUrl":2563,"meta":25251,"navigation":267,"path":25252,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":25253,"seo":25256,"seoTitle":25257,"stem":25258,"tags":25259,"updated":2671,"__hash__":25262},"blog\u002Fblog\u002Felectric-cars-three-countries.md","Electric cars and the mileage rate: three countries, three answers",{"type":9,"value":25043,"toc":25236},[25044,25047,25051,25054,25057,25063,25067,25070,25073,25077,25080,25083,25086,25090,25162,25166,25169,25172,25175,25177,25180,25183,25185,25229,25231],[12,25045,25046],{},"An approved mileage rate is meant to approximate the cost of running a car. Electric cars broke that approximation, and three countries have patched it three different ways.",[24,25048,25050],{"id":25049},"britain-the-same-rate-and-no-questions","Britain: the same rate, and no questions",[12,25052,25053],{},"For a car you own, HMRC applies the approved mileage rates regardless of what is under the bonnet. An electric car gets 55p a mile for the first 10,000 business miles in the tax year and 25p after (for journeys from 6 April 2026), exactly as a petrol one does.",[12,25055,25056],{},"An electric car charged at home costs a fraction of a petrol car per mile in energy, so the approved amount goes much further on the energy part of the bill. That is not profit. The rate also has to cover insurance, servicing, tyres and depreciation, which an electric car still has.",[12,25058,25059,25060,25062],{},"The important caveat is that this applies to ",[19,25061,21990],{}," car. For a company electric car, the employer can reimburse business mileage tax free at HMRC's advisory electricity rate, which covers electricity alone because the company is already carrying the rest of the cost. HMRC now publishes two figures: from 1 September 2026, 7p a mile for home charging and 15p a mile for public charging, revised quarterly. Using the approved rate for a company EV is a common and costly mistake.",[24,25064,25066],{"id":25065},"ireland-file-it-under-a-petrol-engine","Ireland: file it under a petrol engine",[12,25068,25069],{},"Ireland's civil service rates band by engine capacity, which an electric car does not have. Rather than build a new band, Ireland tells employers to reimburse fully electric vehicles at the rates for the 1,201cc to 1,500cc band, the middle one.",[12,25071,25072],{},"It is a workaround and it is honest about being one. The effect is that an Irish EV driver is paid as though running a mid-sized petrol car, arrived at by administrative convenience rather than measurement.",[24,25074,25076],{"id":25075},"france-an-uplift-on-purpose","France: an uplift, on purpose",[12,25078,25079],{},"France publishes a separate barème kilométrique for fully electric vehicles, with higher figures than the scale for other cars.",[12,25081,25082],{},"This is the only one of the three that is explicitly not a costing exercise. An electric car costs less per kilometre in energy, so a cost based approach would pay it less. France pays it more, deliberately, as an incentive.",[12,25084,25085],{},"It is worth being clear about that, because it is the opposite of what the rate is nominally for. France has decided the barème can carry a policy goal as well as a cost estimate.",[24,25087,25089],{"id":25088},"the-three-side-by-side","The three, side by side",[71,25091,25092,25106],{},[74,25093,25094],{},[77,25095,25096,25098,25100,25103],{},[80,25097],{},[80,25099,1805],{},[80,25101,25102],{},"Ireland",[80,25104,25105],{},"France",[87,25107,25108,25122,25136,25149],{},[77,25109,25110,25113,25116,25119],{},[92,25111,25112],{},"Own EV, business miles",[92,25114,25115],{},"Same rate as petrol",[92,25117,25118],{},"1,201cc to 1,500cc rates",[92,25120,25121],{},"Separate, higher electric scale",[77,25123,25124,25127,25130,25133],{},[92,25125,25126],{},"Rationale",[92,25128,25129],{},"No distinction drawn",[92,25131,25132],{},"Administrative convenience",[92,25134,25135],{},"Deliberate incentive",[77,25137,25138,25141,25144,25147],{},[92,25139,25140],{},"Company EV",[92,25142,25143],{},"Advisory electricity rate: two figures, home and public charging",[92,25145,25146],{},"Employer scheme",[92,25148,25146],{},[77,25150,25151,25153,25156,25159],{},[92,25152,3370],{},[92,25154,25155],{},"All running costs, not only energy",[92,25157,25158],{},"All running costs",[92,25160,25161],{},"All running costs except tolls and parking",[24,25163,25165],{"id":25164},"the-bit-that-catches-everyone","The bit that catches everyone",[12,25167,25168],{},"In all three, the trap is the same and it is not the rate. It is the distinction between a car you own and a car your employer provides.",[12,25170,25171],{},"The approved rate, the civil service rate and the barème are all about a vehicle you own and run. A car provided by your employer is a different animal in every one of these systems, because the employer is already paying for the vehicle. In Britain the tax-free figure for a company EV is the much lower, energy-only advisory electricity rate.",[12,25173,25174],{},"People who move from their own car to a company car, or the reverse, can easily carry the old rate with them without noticing. On an EV the gap between the two figures is unusually wide, so the error is unusually expensive.",[24,25176,2822],{"id":2821},[12,25178,25179],{},"Nothing changes. Date, destination, purpose, distance, at the time.",[12,25181,25182],{},"What does change is that your real cost per mile is now genuinely knowable, because charging is metered in a way petrol at a pump is not. If you log what you actually pay to charge, you can see what the energy for each mile really costs. On a home charged EV in Britain that energy cost sits well below the approved rate, but remember the rate is also meant to cover everything else the car costs you.",[24,25184,210],{"id":209},[162,25186,25187,25192,25197,25203,25208,25215,25222],{},[35,25188,25189],{},[216,25190,1902],{"href":1900,"rel":25191},[220],[35,25193,25194],{},[216,25195,25006],{"href":1502,"rel":25196},[220],[35,25198,25199],{},[216,25200,25202],{"href":4081,"rel":25201},[220],"Advisory fuel rates, including the advisory electricity rates (HMRC)",[35,25204,25205],{},[216,25206,716],{"href":714,"rel":25207},[220],[35,25209,25210],{},[216,25211,25214],{"href":25212,"rel":25213},"https:\u002F\u002Fwww.revenue.ie\u002Fen\u002Femploying-people\u002Femployee-expenses\u002Ftravel-and-subsistence\u002Fcivil-service-rates.aspx",[220],"Civil service rates (Revenue)",[35,25216,25217],{},[216,25218,25221],{"href":25219,"rel":25220},"https:\u002F\u002Fwww.impots.gouv.fr\u002Fparticulier\u002Ffrais-de-transport",[220],"Frais de transport (impots.gouv.fr)",[35,25223,25224],{},[216,25225,25228],{"href":25226,"rel":25227},"https:\u002F\u002Fwww.impots.gouv.fr\u002Fsimulateur-bareme-kilometrique",[220],"Simulateur du barème kilométrique (impots.gouv.fr)",[718,25230],{},[12,25232,25233],{},[723,25234,25235],{},"General information for drivers in the UK, Ireland and France, not tax advice. Rates and uplifts change: check the current figures with the authority you file under.",{"title":248,"searchDepth":249,"depth":249,"links":25237},[25238,25239,25240,25241,25242,25243,25244],{"id":25049,"depth":249,"text":25050},{"id":25065,"depth":249,"text":25066},{"id":25075,"depth":249,"text":25076},{"id":25088,"depth":249,"text":25089},{"id":25164,"depth":249,"text":25165},{"id":2821,"depth":249,"text":2822},{"id":209,"depth":249,"text":210},"2023-03-16","Britain pays an EV the same as a diesel, Ireland files it under an engine size, and France gives it its own higher scale. None of them is pure costing.","\u002Fblog\u002Felectric-cars-three-countries.jpg","An electric car plugged in at a public charging point","Photo by Oast House Archive, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=132168324",{},"\u002Fblog\u002Felectric-cars-three-countries",[1922,4126,25254,25255],"ie","fr",{"title":25041,"description":25246},"Electric cars and the mileage rate in three countries","blog\u002Felectric-cars-three-countries",[1088,1248,25260,25261],"ireland","france","RvA5o4O3kv44jOlpQ4Lsh-ZLbUOEgSV3soE2r_PX_RE",{"id":25264,"title":25265,"author":7,"body":25266,"category":258,"date":25533,"description":25534,"draft":261,"extension":262,"image":25535,"imageAlt":25536,"imageCredit":25537,"imageCreditUrl":25538,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":25539,"navigation":267,"path":670,"ratesFor":265,"readTime":1240,"reviewed":2671,"reviewedAgainst":25540,"seo":25542,"seoTitle":265,"stem":25543,"tags":25544,"updated":2671,"__hash__":25545},"blog\u002Fblog\u002Fwhat-a-mileage-log-must-prove.md","What a mileage log has to prove, wherever you file it",{"type":9,"value":25267,"toc":25524},[25268,25271,25275,25278,25301,25304,25308,25311,25314,25317,25321,25324,25330,25336,25342,25348,25352,25355,25361,25367,25371,25473,25477,25480,25483,25485,25517,25519],[12,25269,25270],{},"The interesting thing about comparing mileage systems is how much they disagree about the money and how little they disagree about the paperwork.",[24,25272,25274],{"id":25273},"the-four-facts-everywhere","The four facts, everywhere",[12,25276,25277],{},"Britain, America, Germany and France ask for the same four things about a business journey:",[162,25279,25280,25284,25290,25295],{},[35,25281,25282,4657],{},[19,25283,3203],{},[35,25285,25286,25289],{},[19,25287,25288],{},"Where you went",", specifically enough to identify it",[35,25291,25292,25294],{},[19,25293,4256],{},", in business terms",[35,25296,25297,25300],{},[19,25298,25299],{},"How far"," it was",[12,25302,25303],{},"The four facts are the core everywhere, and there is no jurisdiction where a bare monthly total is sufficient. Some systems ask for more: Germany's logbook (Fahrtenbuch) wants odometer readings, and the IRS also wants the total miles the car drove in the year.",[24,25305,25307],{"id":25306},"contemporaneous-and-they-mean-it","Contemporaneous, and they mean it",[12,25309,25310],{},"The word that does the work is contemporaneous: written at the time, or close to it.",[12,25312,25313],{},"The IRS is the most explicit about this, asking for records made at or near the time of the journey, on the reasoning that a record made later is a reconstruction and a reconstruction is an estimate. HMRC's wording is softer but the expectation is the same in substance, and the practical test is identical: could you produce, journey by journey, something you did not invent in April?",[12,25315,25316],{},"This is a common and costly mistake. Not fraud, not exaggeration, just a year of driving reconstructed from a diary and a rough sense of the route, which produces round numbers, plausible distances and nothing that survives being questioned.",[24,25318,25320],{"id":25319},"what-makes-a-claim-look-wrong","What makes a claim look wrong",[12,25322,25323],{},"In our view, the patterns that tend to invite questions are also broadly shared.",[12,25325,25326,25329],{},[19,25327,25328],{},"Round numbers."," Real journeys are 11.2 miles and 33.8 miles. A log of 10s, 20s and 50s is a log of estimates.",[12,25331,25332,25335],{},[19,25333,25334],{},"Totals that do not reconcile with the odometer."," If your log says 8,000 miles and the car did 20,000, the gap is not itself a problem, but it should be explicable. If the log says 22,000 and the car did 20,000, that is a problem.",[12,25337,25338,25341],{},[19,25339,25340],{},"Commuting inside the claim."," Every one of these systems excludes the ordinary commute in one way or another, and a claim that quietly includes it is easy to spot.",[12,25343,25344,25347],{},[19,25345,25346],{},"A claim that ends exactly at a threshold."," Ending the year at 9,998 business miles is not evidence of anything, but it is the kind of coincidence that invites a second look.",[24,25349,25351],{"id":25350},"what-differs","What differs",[12,25353,25354],{},"Only two things, really.",[12,25356,25357,25360],{},[19,25358,25359],{},"Who keeps the record."," In Britain and America the driver keeps it and produces it if asked. In systems built around employer reimbursement, such as Spain and Ireland, the employer's payroll records carry more of the weight, though the driver still needs to be able to justify the underlying journeys.",[12,25362,25363,25366],{},[19,25364,25365],{},"How long to keep it."," The retention periods differ by jurisdiction, and the safe answer everywhere is longer than the year the claim relates to. In the UK, employees who file a tax return should keep records for at least 22 months after the end of the tax year, and the self-employed for at least 5 years after the 31 January filing deadline. If you might backdate a claim, keep the records for every year you claim.",[24,25368,25370],{"id":25369},"the-practical-version","The practical version",[71,25372,25373,25388],{},[74,25374,25375],{},[77,25376,25377,25380,25382,25384,25386],{},[80,25378,25379],{},"The record must",[80,25381,1805],{},[80,25383,18336],{},[80,25385,23858],{},[80,25387,25105],{},[87,25389,25390,25403,25416,25429,25442,25459],{},[77,25391,25392,25395,25397,25399,25401],{},[92,25393,25394],{},"Date each journey",[92,25396,3124],{},[92,25398,3124],{},[92,25400,3124],{},[92,25402,3124],{},[77,25404,25405,25408,25410,25412,25414],{},[92,25406,25407],{},"Name the destination",[92,25409,3124],{},[92,25411,3124],{},[92,25413,3124],{},[92,25415,3124],{},[77,25417,25418,25421,25423,25425,25427],{},[92,25419,25420],{},"State the business purpose",[92,25422,3124],{},[92,25424,3124],{},[92,25426,3124],{},[92,25428,3124],{},[77,25430,25431,25434,25436,25438,25440],{},[92,25432,25433],{},"Give the distance",[92,25435,3124],{},[92,25437,3124],{},[92,25439,3124],{},[92,25441,3124],{},[77,25443,25444,25447,25450,25455,25457],{},[92,25445,25446],{},"Be made at the time",[92,25448,25449],{},"Expected",[92,25451,25452],{},[19,25453,25454],{},"Explicitly",[92,25456,25449],{},[92,25458,25449],{},[77,25460,25461,25464,25466,25468,25471],{},[92,25462,25463],{},"Exclude commuting",[92,25465,3124],{},[92,25467,3124],{},[92,25469,25470],{},"Separate allowance",[92,25472,3124],{},[24,25474,25476],{"id":25475},"why-this-is-an-argument-for-automation","Why this is an argument for automation",[12,25478,25479],{},"The four facts are easy to know and easy to lose. Three of them, the date, the destination and the distance, are things a phone in a moving car already knows. Only the reason is genuinely yours to supply.",[12,25481,25482],{},"That is the whole design argument for recording a drive as it happens rather than writing it up later: it moves three of the four facts from memory into evidence, and leaves you with one thing to add while you still remember it.",[24,25484,210],{"id":209},[162,25486,25487,25492,25497,25502,25507,25512],{},[35,25488,25489],{},[216,25490,414],{"href":218,"rel":25491},[220],[35,25493,25494],{},[216,25495,421],{"href":419,"rel":25496},[220],[35,25498,25499],{},[216,25500,435],{"href":433,"rel":25501},[220],[35,25503,25504],{},[216,25505,4090],{"href":4088,"rel":25506},[220],[35,25508,25509],{},[216,25510,4097],{"href":4095,"rel":25511},[220],[35,25513,25514],{},[216,25515,408],{"href":406,"rel":25516},[220],[718,25518],{},[12,25520,25521],{},[723,25522,25523],{},"General information, not tax advice. Retention periods and evidence rules vary: check with the authority you file under.",{"title":248,"searchDepth":249,"depth":249,"links":25525},[25526,25527,25528,25529,25530,25531,25532],{"id":25273,"depth":249,"text":25274},{"id":25306,"depth":249,"text":25307},{"id":25319,"depth":249,"text":25320},{"id":25350,"depth":249,"text":25351},{"id":25369,"depth":249,"text":25370},{"id":25475,"depth":249,"text":25476},{"id":209,"depth":249,"text":210},"2023-03-09","Four tax authorities, four rate structures, and near-identical expectations about evidence. The rate varies. What counts as a record barely does.","\u002Fblog\u002Fwhat-a-mileage-log-must-prove.jpg","A hand writing notes at a desk beside a mug of coffee","Photo by Green Chameleon","https:\u002F\u002Fstocksnap.io\u002Fphoto\u002Fwriting-drawing-8Y0EDX4VP9",{},[4127,272,25541],"de",{"title":25265,"description":25534},"blog\u002Fwhat-a-mileage-log-must-prove",[1088,463,464,278],"GKEAirmFfl-jKf2vLq3Ny6vtJe8ddsZN7JxChQ9r3_o",{"id":25547,"title":25548,"author":7,"body":25549,"category":258,"date":25766,"description":25767,"draft":261,"extension":262,"image":25768,"imageAlt":25769,"imageCredit":25770,"imageCreditUrl":25771,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":25772,"navigation":267,"path":25773,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":25774,"seo":25776,"seoTitle":25777,"stem":25778,"tags":25779,"updated":2671,"__hash__":25780},"blog\u002Fblog\u002Ftax-years-that-do-not-start-in-january.md","Tax years that do not start in January, and what they do to a claim",{"type":9,"value":25550,"toc":25757},[25551,25554,25558,25561,25564,25567,25571,25574,25577,25584,25588,25591,25594,25598,25601,25604,25608,25684,25688,25691,25697,25703,25706,25708,25750,25752],[12,25552,25553],{},"Most of the arithmetic in a mileage claim is obvious. The date the counter goes back to zero is not, and it is the one that quietly ruins totals.",[24,25555,25557],{"id":25556},"britain-resets-on-6-april","Britain resets on 6 April",[12,25559,25560],{},"The UK tax year runs from 6 April to 5 April. For an employee, that is the date the 10,000 mile threshold for cars and vans resets (the self-employed count over their accounting period instead). It is the reason a journey on 4 April can fall in the 25p band and the identical journey on 7 April in the 55p band. The 55p rate applies to journeys from 6 April 2026; it was 45p before that.",[12,25562,25563],{},"The 6 April date is a historical accident, a leftover of the old Lady Day quarter day and the calendar reform of 1752, and it survives because moving it would be more trouble than living with it.",[12,25565,25566],{},"For a driver, the consequence is concrete. Check where you are against 10,000 so each trip is banded correctly. The count restarts on 6 April.",[24,25568,25570],{"id":25569},"most-of-europe-resets-on-1-january","Most of Europe resets on 1 January",[12,25572,25573],{},"Germany, the Netherlands, Spain, France and Ireland all work on the calendar year.",[12,25575,25576],{},"For Germany and the Netherlands this is simple, because their rates are flat: there is no threshold to reset, so the year boundary only matters for which year's figure applies.",[12,25578,25579,25580,25583],{},"For France and Ireland it matters much more, because both taper the rate as annual distance rises. A French driver's rate depends on how far they have already driven ",[19,25581,25582],{},"this calendar year",", so the reset on 1 January genuinely changes what the next kilometre is worth.",[24,25585,25587],{"id":25586},"japan-taxes-the-calendar-year-and-changes-rules-in-april","Japan taxes the calendar year, and changes rules in April",[12,25589,25590],{},"Japan taxes individuals on the calendar year, 1 January to 31 December. Its government fiscal year runs April to March, which is when rules such as the commuting ceilings tend to change.",[12,25592,25593],{},"Because Japan has no national per kilometre business rate, the year boundary does not reset a threshold. It matters for the monthly commuting allowance ceilings and for when an employer's own scheme rolls over, which is a payroll question rather than a mileage one.",[24,25595,25597],{"id":25596},"america-runs-the-calendar-year-with-mid-year-rates","America runs the calendar year, with mid-year rates",[12,25599,25600],{},"The US tax year is the calendar year, but the IRS reserves the right to change the standard mileage rate part way through when fuel moves sharply. It did so in 2022, applying one rate to January to June and another to July to December, and again in 2026: 72.5 cents a mile to 30 June, 76 cents from 1 July.",[12,25602,25603],{},"That produces a different kind of boundary problem: not a threshold resetting, but two rates inside a single year. A US log has to know which side of 30 June a journey fell on, which is a date that appears nowhere in the tax year itself.",[24,25605,25607],{"id":25606},"the-boundaries-side-by-side","The boundaries side by side",[71,25609,25610,25625],{},[74,25611,25612],{},[77,25613,25614,25616,25619,25622],{},[80,25615],{},[80,25617,25618],{},"Year starts",[80,25620,25621],{},"Threshold to reset",[80,25623,25624],{},"Mid-year rate changes",[87,25626,25627,25638,25650,25661,25673],{},[77,25628,25629,25631,25633,25636],{},[92,25630,1805],{},[92,25632,8761],{},[92,25634,25635],{},"Yes, 10,000 miles",[92,25637,3164],{},[77,25639,25640,25642,25645,25648],{},[92,25641,23858],{},[92,25643,25644],{},"1 January",[92,25646,25647],{},"No, flat rate",[92,25649,3164],{},[77,25651,25652,25654,25656,25659],{},[92,25653,25105],{},[92,25655,25644],{},[92,25657,25658],{},"Yes, several bands",[92,25660,3164],{},[77,25662,25663,25666,25668,25671],{},[92,25664,25665],{},"Japan",[92,25667,25644],{},[92,25669,25670],{},"No national rate",[92,25672,3723],{},[77,25674,25675,25677,25679,25681],{},[92,25676,18336],{},[92,25678,25644],{},[92,25680,3164],{},[92,25682,25683],{},"Occasionally",[24,25685,25687],{"id":25686},"why-this-catches-people-out","Why this catches people out",[12,25689,25690],{},"Two failure modes, both common.",[12,25692,25693,25696],{},[19,25694,25695],{},"The spreadsheet that runs January to December in a country that does not."," A British driver totalling by calendar year gets a threshold in the wrong place and a claim that does not match what HMRC expects. It usually looks close enough to go unnoticed.",[12,25698,25699,25702],{},[19,25700,25701],{},"The move."," Someone who has driven for work in one country and starts in another carries the old boundary in their head. The rate is the thing people check when they move. The year start is not.",[12,25704,25705],{},"Milometry holds the year start as part of the scheme rather than as a global setting, so switching schemes moves the boundary with it. The UK scheme resets on 6 April, the calendar year schemes on 1 January, and the running total that decides which band a journey falls into follows the same boundary.",[24,25707,210],{"id":209},[162,25709,25710,25715,25721,25726,25731,25738,25745],{},[35,25711,25712],{},[216,25713,1902],{"href":1900,"rel":25714},[220],[35,25716,25717],{},[216,25718,25720],{"href":2920,"rel":25719},[220],"Expenses and benefits: business travel mileage (HMRC)",[35,25722,25723],{},[216,25724,25221],{"href":25219,"rel":25725},[220],[35,25727,25728],{},[216,25729,18424],{"href":227,"rel":25730},[220],[35,25732,25733],{},[216,25734,25737],{"href":25735,"rel":25736},"https:\u002F\u002Fwww.nta.go.jp\u002Ftaxes\u002Fshiraberu\u002Ftaxanswer\u002Fgensen\u002F2585.htm",[220],"No.2585 マイカー・自転車通勤者の通勤手当 (National Tax Agency)",[35,25739,25740],{},[216,25741,25744],{"href":25742,"rel":25743},"https:\u002F\u002Fwww.nta.go.jp\u002Ftaxes\u002Fshiraberu\u002Ftaxanswer\u002Fshotoku\u002F2020.htm",[220],"No.2020 確定申告: income tax covers 1 January to 31 December (National Tax Agency)",[35,25746,25747],{},[216,25748,5046],{"href":714,"rel":25749},[220],[718,25751],{},[12,25753,25754],{},[723,25755,25756],{},"General information, not tax advice. Check the year boundary and the current rate with the authority you file under.",{"title":248,"searchDepth":249,"depth":249,"links":25758},[25759,25760,25761,25762,25763,25764,25765],{"id":25556,"depth":249,"text":25557},{"id":25569,"depth":249,"text":25570},{"id":25586,"depth":249,"text":25587},{"id":25596,"depth":249,"text":25597},{"id":25606,"depth":249,"text":25607},{"id":25686,"depth":249,"text":25687},{"id":209,"depth":249,"text":210},"2023-03-02","Britain resets on 6 April, most of Europe and Japan on 1 January. If your mileage threshold resets on a date you have not noticed, your claim is wrong.","\u002Fblog\u002Ftax-years-that-do-not-start-in-january.jpg","A mug, a pen and paper clips on a white desk","Photo by Bench Accounting","https:\u002F\u002Fstocksnap.io\u002Fphoto\u002Foffice-desk-0NML1Q2CFH",{},"\u002Fblog\u002Ftax-years-that-do-not-start-in-january",[1922,25541,22734,25255,25254,25775,272],"jp",{"title":25548,"description":25767},"Tax years that do not start in January","blog\u002Ftax-years-that-do-not-start-in-january",[1088,464,8857],"6XGFdWIF4Jyb9Vih3F3h4_hJQropXA7nM31BIWnPT-A",{"id":25782,"title":25783,"author":7,"body":25784,"category":258,"date":25971,"description":25972,"draft":261,"extension":262,"image":25973,"imageAlt":25974,"imageCredit":25975,"imageCreditUrl":25976,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":25977,"navigation":267,"path":1753,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":25978,"seo":25979,"seoTitle":265,"stem":25980,"tags":25981,"updated":2671,"__hash__":25982},"blog\u002Fblog\u002Fpassenger-rate-british-peculiarity.md","The 5p passenger rate is a British peculiarity",{"type":9,"value":25785,"toc":25964},[25786,25789,25793,25799,25802,25805,25809,25812,25815,25818,25822,25825,25828,25831,25834,25905,25907,25910,25913,25916,25918,25957,25959],[12,25787,25788],{},"In Britain it exists only if your employer chooses to pay it. In most other countries it does not exist at all.",[24,25790,25792],{"id":25791},"what-britain-offers","What Britain offers",[12,25794,25795,25796,25798],{},"If you are an employee and carry a colleague on a journey that is business travel for both of you, your employer can pay you up to an extra ",[19,25797,7057],{},", tax free, on top of the approved mileage rate. It works in your own car or van or a company one. There is no passenger rate for the self-employed.",[12,25800,25801],{},"Two conditions do most of the work. The passenger has to be a fellow employee, so clients and family do not count. And the journey has to be business travel for them as well as for you, so a colleague you are dropping at home on the way does not qualify.",[12,25803,25804],{},"It is small money per journey and unremarkable per year unless you routinely travel in pairs. Four people in one car (the driver and three colleagues) on a 200-mile round trip is £30 of passenger payments, on a journey already worth £110 at the 55p approved car rate.",[24,25806,25808],{"id":25807},"the-catch-that-makes-it-rare","The catch that makes it rare",[12,25810,25811],{},"Unlike the main rate, there is no relief mechanism behind it.",[12,25813,25814],{},"If your employer pays below the approved mileage rate, you can claim tax relief on the shortfall through Mileage Allowance Relief. If your employer does not pay the passenger supplement, that is the end of it. You cannot claim relief for it on a return.",[12,25816,25817],{},"So the 5p only exists if your employer has chosen to operate it. Many have never been asked.",[24,25819,25821],{"id":25820},"few-other-countries-have-one","Few other countries have one",[12,25823,25824],{},"Austria does: its official Kilometergeld adds 15 cents a kilometre for each passenger, which an employer can pay tax free on top of the 50-cent rate.",[12,25826,25827],{},"Germany used to. The Mitnahmeentschädigung paid a supplement per passenger per kilometre, and the 2014 reform of the travel expense rules removed it. Current German rules carry no passenger supplement.",[12,25829,25830],{},"France, Spain, Ireland, Japan and the United States do not offer one either. The rate is the rate, whoever is in the other seats.",[12,25832,25833],{},"This matters if you drive for work in more than one country, or if you have moved. Assuming the 5p exists because it exists at home is a reliable way to overstate a foreign claim, and it is the kind of error that is invisible until somebody checks.",[71,25835,25836,25844],{},[74,25837,25838],{},[77,25839,25840,25842],{},[80,25841],{},[80,25843,22657],{},[87,25845,25846,25856,25863,25873,25879,25886,25892,25898],{},[77,25847,25848,25850],{},[92,25849,1805],{},[92,25851,25852,25855],{},[19,25853,25854],{},"5p per passenger mile",", employer's option",[77,25857,25858,25860],{},[92,25859,23858],{},[92,25861,25862],{},"None since 2014",[77,25864,25865,25867],{},[92,25866,1802],{},[92,25868,25869,25872],{},[19,25870,25871],{},"15 cents per passenger km",", on top of the Kilometergeld",[77,25874,25875,25877],{},[92,25876,25105],{},[92,25878,1826],{},[77,25880,25881,25884],{},[92,25882,25883],{},"Spain",[92,25885,1826],{},[77,25887,25888,25890],{},[92,25889,25102],{},[92,25891,1826],{},[77,25893,25894,25896],{},[92,25895,18336],{},[92,25897,1826],{},[77,25899,25900,25902],{},[92,25901,25665],{},[92,25903,25904],{},"Whatever the employer's policy says",[24,25906,7230],{"id":7229},[12,25908,25909],{},"Where an employer does pay the 5p, the usual problem is that nobody wrote down who was in the car.",[12,25911,25912],{},"The mileage is captured automatically by anything competent. The passengers are not, and cannot be: it is a fact about the journey that only the driver knows. If your employer pays it, the passengers have to be recorded on the trip at the time, with the same discipline as the destination and the purpose.",[12,25914,25915],{},"Milometry has a passengers field on the trip for exactly this, and shows the supplement as a separate figure where the scheme has one, ready if your employer pays it. On a scheme that does not, it stays out, because adding 5p to a German claim would be inventing money.",[24,25917,210],{"id":209},[162,25919,25920,25925,25930,25935,25940,25945,25951],{},[35,25921,25922],{},[216,25923,1902],{"href":1900,"rel":25924},[220],[35,25926,25927],{},[216,25928,25006],{"href":1502,"rel":25929},[220],[35,25931,25932],{},[216,25933,4070],{"href":4068,"rel":25934},[220],[35,25936,25937],{},[216,25938,4063],{"href":4061,"rel":25939},[220],[35,25941,25942],{},[216,25943,7271],{"href":3234,"rel":25944},[220],[35,25946,25947],{},[216,25948,25950],{"href":23948,"rel":25949},[220],"§ 5 Bundesreisekostengesetz: Wegstreckenentschädigung",[35,25952,25953],{},[216,25954,25956],{"href":1886,"rel":25955},[220],"Kilometergeld (Bundesministerium für Finanzen, Austria)",[718,25958],{},[12,25960,25961],{},[723,25962,25963],{},"General information, not tax advice. Check with HMRC or your accountant before relying on the passenger supplement.",{"title":248,"searchDepth":249,"depth":249,"links":25965},[25966,25967,25968,25969,25970],{"id":25791,"depth":249,"text":25792},{"id":25807,"depth":249,"text":25808},{"id":25820,"depth":249,"text":25821},{"id":7229,"depth":249,"text":7230},{"id":209,"depth":249,"text":210},"2023-02-23","Carry a colleague on a business trip in Britain and your employer can pay an extra 5p a mile, tax free. Germany dropped its equivalent in 2014.","\u002Fblog\u002Fpassenger-rate-british-peculiarity.jpg","Several people crowded into an open topped car in an old photograph","Photo by Michel Achiel Renatus Declercq (1906-1963)","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=61307053",{},[1922,4125,25541,1921],{"title":25783,"description":25972},"blog\u002Fpassenger-rate-british-peculiarity",[464,1088,7299],"swXurOEEE2w93TpGWjPHHyXfA2t1fnhAs4aV7YD3EDY",{"id":25984,"title":25985,"author":7,"body":25986,"category":258,"date":26202,"description":26203,"draft":261,"extension":262,"image":26204,"imageAlt":26205,"imageCredit":26206,"imageCreditUrl":26207,"imageIsScreenshot":261,"imageLicence":14244,"imageLicenceUrl":14245,"meta":26208,"navigation":267,"path":26209,"ratesFor":1519,"readTime":1240,"reviewed":2671,"reviewedAgainst":26210,"seo":26211,"seoTitle":265,"stem":26212,"tags":26213,"updated":2671,"__hash__":26215},"blog\u002Fblog\u002Fwho-pays-for-the-commute.md","Who pays for the commute: four countries, four answers",{"type":9,"value":25987,"toc":26193},[25988,25991,25995,25998,26001,26005,26008,26015,26018,26022,26025,26032,26035,26039,26042,26045,26049,26147,26151,26154,26157,26159,26186,26188],[12,25989,25990],{},"The drive from your house to your usual place of work is the most common business-adjacent journey there is, and no two countries have decided the same thing about it.",[24,25992,25994],{"id":25993},"britain-it-does-not-exist","Britain: it does not exist",[12,25996,25997],{},"HMRC's position for employees is clean and unforgiving. Ordinary commuting, travel between your home and a permanent workplace, is private travel. It is not claimable, your employer cannot reimburse it tax free, and no amount of it counts towards the 10,000 mile threshold.",[12,25999,26000],{},"The interesting part is the exceptions, which is where the 24-month rule and the definition of a temporary workplace do the real work. Travel to a site you attend for a task of limited duration or a temporary purpose is generally business travel. A site stops being temporary if you spend, or expect to spend, 40% or more of your working time there over a period of more than 24 months. Travel to the office you go to every day is not business travel.",[24,26002,26004],{"id":26003},"germany-it-has-its-own-allowance","Germany: it has its own allowance",[12,26006,26007],{},"Germany reaches the opposite conclusion and builds a separate mechanism for it.",[12,26009,26010,26011,26014],{},"The Entfernungspauschale is a commuting allowance, deducted against income, and it works on arithmetic of its own: it counts the ",[19,26012,26013],{},"one way"," distance, not the round trip, and it applies whatever the mode of transport. Walk, cycle, drive or take the train, the allowance is the same, because it is compensating the distance rather than the vehicle.",[12,26016,26017],{},"That is a genuinely different philosophy. Britain says the commute is a private choice about where to live. Germany says it is a cost of being employed.",[24,26019,26021],{"id":26020},"japan-a-monthly-ceiling-banded-by-distance","Japan: a monthly ceiling, banded by distance",[12,26023,26024],{},"Japan recognises the commute too, but through payroll rather than a deduction.",[12,26026,26027,26028,26031],{},"The National Tax Agency publishes a ",[19,26029,26030],{},"monthly ceiling"," on how much an employer can pay an employee, tax free, towards commuting. The ceiling is banded by the one way distance between home and work: further away, larger tax free allowance.",[12,26033,26034],{},"Two features surprise outsiders. It is a ceiling on the employer's payment rather than an entitlement, so an employer who pays nothing is doing nothing wrong. And there is a floor: very short commutes are taxable in full, on the reasoning that you could have walked.",[24,26036,26038],{"id":26037},"america-personal-with-unusual-firmness","America: personal, with unusual firmness",[12,26040,26041],{},"The IRS treats commuting as a personal expense, and says so more explicitly than most. Travel between home and a regular place of business is not deductible, and the guidance goes out of its way to close the obvious workarounds, such as carrying tools or making a business call on the way.",[12,26043,26044],{},"The American exceptions are similar in spirit to the British ones and turn on whether the workplace is temporary, and on whether you have a qualifying home office that makes the first journey of the day a business one.",[24,26046,26048],{"id":26047},"the-four-side-by-side","The four, side by side",[71,26050,26051,26065],{},[74,26052,26053],{},[77,26054,26055,26057,26059,26061,26063],{},[80,26056],{},[80,26058,1805],{},[80,26060,23858],{},[80,26062,25665],{},[80,26064,18336],{},[87,26066,26067,26090,26104,26119,26134],{},[77,26068,26069,26072,26076,26081,26086],{},[92,26070,26071],{},"Commute recognised",[92,26073,26074],{},[19,26075,3164],{},[92,26077,26078,26080],{},[19,26079,3124],{},", own allowance",[92,26082,26083,26085],{},[19,26084,3124],{},", monthly ceiling",[92,26087,26088],{},[19,26089,3164],{},[77,26091,26092,26094,26096,26099,26102],{},[92,26093,13717],{},[92,26095,3723],{},[92,26097,26098],{},"Deduction against income",[92,26100,26101],{},"Tax free employer payment",[92,26103,3723],{},[77,26105,26106,26109,26111,26114,26117],{},[92,26107,26108],{},"Distance counted",[92,26110,3723],{},[92,26112,26113],{},"One way",[92,26115,26116],{},"One way, banded",[92,26118,3723],{},[77,26120,26121,26124,26126,26129,26132],{},[92,26122,26123],{},"Short journeys",[92,26125,3723],{},[92,26127,26128],{},"Allowed",[92,26130,26131],{},"Taxable in full below a floor",[92,26133,3723],{},[77,26135,26136,26139,26141,26143,26145],{},[92,26137,26138],{},"Depends on transport used",[92,26140,3723],{},[92,26142,3164],{},[92,26144,3164],{},[92,26146,3723],{},[24,26148,26150],{"id":26149},"why-this-matters-to-a-log","Why this matters to a log",[12,26152,26153],{},"If you drive in a country that recognises the commute, your record has to be able to tell a commute from a business journey, and to state the one way distance. If you drive in one that does not, it has to keep commuting out of the claim entirely.",[12,26155,26156],{},"Either way the requirement is the same: the log has to know which journeys were which, at the time, rather than have you decide in April. Milometry handles this by letting you tag the places you go regularly, so home and your usual workplace are recognised and the drives between them are treated the way your scheme expects.",[24,26158,210],{"id":209},[162,26160,26161,26166,26171,26176,26181],{},[35,26162,26163],{},[216,26164,435],{"href":433,"rel":26165},[220],[35,26167,26168],{},[216,26169,4539],{"href":4537,"rel":26170},[220],[35,26172,26173],{},[216,26174,25950],{"href":23948,"rel":26175},[220],[35,26177,26178],{},[216,26179,25737],{"href":25735,"rel":26180},[220],[35,26182,26183],{},[216,26184,414],{"href":218,"rel":26185},[220],[718,26187],{},[12,26189,26190],{},[723,26191,26192],{},"General information for drivers in the UK, Germany, Japan and the US, not tax advice. Check anything that matters with the authority you file under.",{"title":248,"searchDepth":249,"depth":249,"links":26194},[26195,26196,26197,26198,26199,26200,26201],{"id":25993,"depth":249,"text":25994},{"id":26003,"depth":249,"text":26004},{"id":26020,"depth":249,"text":26021},{"id":26037,"depth":249,"text":26038},{"id":26047,"depth":249,"text":26048},{"id":26149,"depth":249,"text":26150},{"id":209,"depth":249,"text":210},"2023-02-16","Britain refuses to recognise it, Germany gives it an allowance, Japan caps it by distance, and America treats it as personal. One journey, four verdicts.","\u002Fblog\u002Fwho-pays-for-the-commute.jpg","Heavy queuing traffic on a multi lane urban motorway","Photo by B137, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=48998674",{},"\u002Fblog\u002Fwho-pays-for-the-commute",[1922,25541,25775,272],{"title":25985,"description":26203},"blog\u002Fwho-pays-for-the-commute",[1088,4634,23991,26214],"japan","wKTDpwn1IHj0DmFyWY4iC2-m-hQ6vzXhseUunhiIDCo",{"id":26217,"title":26218,"author":7,"body":26219,"category":258,"date":26418,"description":26419,"draft":261,"extension":262,"image":26420,"imageAlt":26421,"imageCredit":26422,"imageCreditUrl":26423,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":26424,"navigation":267,"path":26425,"ratesFor":26426,"readTime":455,"reviewed":2671,"reviewedAgainst":26427,"seo":26428,"seoTitle":26429,"stem":26430,"tags":26431,"updated":2671,"__hash__":26432},"blog\u002Fblog\u002Firs-rate-2023-65-5-cents.md","The IRS moves to 65.5 cents, and Britain does not move at all",{"type":9,"value":26220,"toc":26410},[26221,26228,26235,26238,26242,26245,26248,26251,26255,26258,26261,26264,26268,26271,26274,26277,26343,26347,26353,26356,26359,26363,26366,26369,26371,26404,26406],[9146,26222,26223],{},[12,26224,26225,26227],{},[19,26226,9152],{}," this post was written in February 2023 and its figures are 2023 figures. Since then the IRS business rate has been 67 cents (2024), 70 cents (2025), 72.5 cents (1 January to 30 June 2026) and 76 cents (from 1 July 2026). The UK car and van rate rose from 45p to 55p for journeys from 6 April 2026 (announced 21 May 2026), its first change since 2011.",[12,26229,26230,26231,26234],{},"The IRS standard mileage rate for business use is ",[19,26232,26233],{},"65.5 cents a mile for 2023",", up from 62.5 cents in the second half of 2022. Britain's approved rate is 45p, where it has been since April 2011.",[12,26236,26237],{},"The gap in the numbers is smaller than it looks. The gap in how the two are maintained is enormous.",[24,26239,26241],{"id":26240},"america-revises-britain-declares","America revises, Britain declares",[12,26243,26244],{},"The IRS sets its rate annually, based on a study of the fixed and variable costs of running a car. When fuel moves sharply enough, it will revise mid-year rather than wait: it did exactly that in 2022, lifting the rate on 1 July because petrol had run away from the figure set in January.",[12,26246,26247],{},"That is a rate that is maintained. It can be too low for a given driver in a given year, but the mechanism is pointed at the actual cost of motoring and is checked against it.",[12,26249,26250],{},"Britain, at the time of writing, sets a figure and leaves it. 45p was set in 2011 and has survived a decade in which fuel, insurance, tyres and servicing have all risen substantially. There is no annual review that produces a number, and no trigger that forces one.",[24,26252,26254],{"id":26253},"what-that-does-to-a-driver","What that does to a driver",[12,26256,26257],{},"For an American, the rate broadly tracks costs, so the claim broadly covers them.",[12,26259,26260],{},"For a British driver, the rate has been slowly detaching from reality. The consequence is not that claims get refused. It is that the approved amount covers less of the cost each year, and the shortfall is absorbed by the driver rather than by anyone who decided anything.",[12,26262,26263],{},"The drivers who feel it first are the ones running older, thirstier or more heavily used vehicles, where the real cost per mile was already above average.",[24,26265,26267],{"id":26266},"the-banding-difference","The banding difference",[12,26269,26270],{},"The other structural difference is the threshold.",[12,26272,26273],{},"The IRS rate applies to every business mile at the same rate, all year. There is no equivalent of Britain's drop to 25p after 10,000 miles.",[12,26275,26276],{},"For a high mileage driver this dwarfs the headline gap. A British driver covering 30,000 business miles gets 45p on the first third and 25p on the rest, blending to a little under 32p. An American gets the full rate on all 30,000.",[71,26278,26279,26291],{},[74,26280,26281],{},[77,26282,26283,26285,26288],{},[80,26284],{},[80,26286,26287],{},"US, 2023",[80,26289,26290],{},"UK, 2023",[87,26292,26293,26304,26314,26325,26333],{},[77,26294,26295,26298,26301],{},[92,26296,26297],{},"Business rate",[92,26299,26300],{},"65.5 cents per mile",[92,26302,26303],{},"45p per mile, then 25p",[77,26305,26306,26309,26311],{},[92,26307,26308],{},"Banded by annual distance",[92,26310,3164],{},[92,26312,26313],{},"Yes, at 10,000 miles",[77,26315,26316,26319,26322],{},[92,26317,26318],{},"How it is set",[92,26320,26321],{},"Annual cost study, revised mid-year if needed",[92,26323,26324],{},"Set in 2011, unchanged",[77,26326,26327,26329,26331],{},[92,26328,22657],{},[92,26330,1826],{},[92,26332,18298],{},[77,26334,26335,26338,26341],{},[92,26336,26337],{},"Commuting",[92,26339,26340],{},"Not deductible",[92,26342,22630],{},[24,26344,26346],{"id":26345},"who-can-actually-use-it","Who can actually use it",[12,26348,26349,26350,26352],{},"One caveat that catches British readers admiring the American rate: most US ",[19,26351,18207],{}," cannot deduct an unreimbursed business mile at all, because unreimbursed employee expenses were suspended as an itemised deduction from 2018. (That suspension was due to end after 2025. The One Big Beautiful Bill Act of 2025 made it permanent.) The standard mileage rate mainly serves the self employed, and employees whose employers run an accountable reimbursement plan.",[12,26354,26355],{},"Britain is the more generous of the two to an ordinary employee, because Mileage Allowance Relief gives you tax relief on the gap when your employer pays below the approved rate. There is no American equivalent for most people.",[12,26357,26358],{},"So: the US rate is better maintained and better for the self employed. The UK system is better for employees. Neither is simply more generous.",[24,26360,26362],{"id":26361},"the-bit-both-agree-on","The bit both agree on",[12,26364,26365],{},"Both tax authorities expect a contemporaneous record, and both are unimpressed by reconstructions. The IRS is unusually explicit that a log should be made at or near the time of the journey. HMRC's expectation is the same in substance even where the wording is softer.",[12,26367,26368],{},"A well maintained rate applied to journeys you never wrote down is worth exactly as much as a badly maintained one.",[24,26370,210],{"id":209},[162,26372,26373,26378,26383,26388,26393,26398],{},[35,26374,26375],{},[216,26376,18424],{"href":227,"rel":26377},[220],[35,26379,26380],{},[216,26381,421],{"href":419,"rel":26382},[220],[35,26384,26385],{},[216,26386,414],{"href":218,"rel":26387},[220],[35,26389,26390],{},[216,26391,18436],{"href":18434,"rel":26392},[220],[35,26394,26395],{},[216,26396,1902],{"href":1900,"rel":26397},[220],[35,26399,26400],{},[216,26401,26403],{"href":714,"rel":26402},[220],"Increasing mileage rates (HMRC policy paper), the 2026 rise to 55p",[718,26405],{},[12,26407,26408],{},[723,26409,18443],{},{"title":248,"searchDepth":249,"depth":249,"links":26411},[26412,26413,26414,26415,26416,26417],{"id":26240,"depth":249,"text":26241},{"id":26253,"depth":249,"text":26254},{"id":26266,"depth":249,"text":26267},{"id":26345,"depth":249,"text":26346},{"id":26361,"depth":249,"text":26362},{"id":209,"depth":249,"text":210},"2023-02-09","America revises its mileage rate every year, sometimes mid-year. Britain held 45p from 2011 to 2026. The difference in method matters more than the number.","\u002Fblog\u002Firs-rate-2023-65-5-cents.jpg","An American interstate with a green sign giving the distance in miles to Washington and Baltimore","Photo by MPD01605, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=6377290",{},"\u002Fblog\u002Firs-rate-2023-65-5-cents","2023",[272,1922],{"title":26218,"description":26419},"The IRS rate moves, and Britain's does not","blog\u002Firs-rate-2023-65-5-cents",[278,1088,280],"3YRXnl_AKVNS1Yed1loofgPWMorJVzIBsBs2EipMrLw",{"id":26434,"title":26435,"author":7,"body":26436,"category":258,"date":26627,"description":26628,"draft":261,"extension":262,"image":26629,"imageAlt":26630,"imageCredit":26631,"imageCreditUrl":26632,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":26633,"navigation":267,"path":26634,"ratesFor":269,"readTime":1240,"reviewed":2671,"reviewedAgainst":26635,"seo":26636,"seoTitle":26637,"stem":26638,"tags":26639,"updated":2671,"__hash__":26640},"blog\u002Fblog\u002Fireland-civil-service-rates.md","Ireland pays by engine size, and by how far you have already gone",{"type":9,"value":26437,"toc":26619},[26438,26441,26445,26452,26455,26461,26467,26470,26474,26477,26480,26484,26487,26493,26499,26505,26509,26582,26584,26587,26590,26592,26612,26614],[12,26439,26440],{},"Ireland sits closer to France than to Britain, which surprises people who assume a shared border and a shared language imply a shared system.",[24,26442,26444],{"id":26443},"the-civil-service-rates","The civil service rates",[12,26446,26447,26448,26451],{},"Irish business mileage is reimbursed by reference to the ",[19,26449,26450],{},"civil service motor travel rates",". They were designed for public sector travel and have become the benchmark the private sector uses, because Revenue accepts reimbursement at those rates as tax free.",[12,26453,26454],{},"The table has two axes, like the French one.",[12,26456,26457,26460],{},[19,26458,26459],{},"Engine capacity."," Three bands by cubic centimetres: up to 1,200cc, 1,201cc to 1,500cc, and 1,501cc and over. A bigger engine attracts a higher rate per kilometre.",[12,26462,26463,26466],{},[19,26464,26465],{},"Distance already travelled this year."," Four bands of annual business kilometres, counted over the calendar year, rather than Britain's single step at 10,000 miles. The rate does not simply fall as you go: the second band (1,501 to 5,500 km) pays considerably more per kilometre than the first, and the rate then drops sharply above 5,500 km and again above 25,000 km.",[12,26468,26469],{},"So the rate applying to a given journey depends on the car you drove it in and on how much you had already driven that year. The same route in January and in November can be worth different amounts.",[24,26471,26473],{"id":26472},"electric-cars-borrow-a-petrol-row","Electric cars borrow a petrol row",[12,26475,26476],{},"Ireland's handling of electric vehicles is pragmatic rather than principled: a fully electric car is claimed at the rates for the 1,201cc to 1,500cc band, the middle one. Hybrids are claimed at the rates for their equivalent engine capacity.",[12,26478,26479],{},"It is a workaround, and it is at least explicit. Britain, by contrast, simply applies the same approved rate (55p a mile for the first 10,000 business miles from 6 April 2026, then 25p) to an electric car as to a diesel, which is less defensible as a costing exercise.",[24,26481,26483],{"id":26482},"why-this-is-not-the-british-system","Why this is not the British system",[12,26485,26486],{},"The differences that bite:",[12,26488,26489,26492],{},[19,26490,26491],{},"Reimbursement, not relief."," Like Spain, the Irish mechanism is about what an employer can pay tax free. There is no direct Irish equivalent of claiming the shortfall yourself when an employer underpays.",[12,26494,26495,26498],{},[19,26496,26497],{},"No single number."," You cannot quote \"the Irish rate\" any more than you can quote \"the French rate\". You quote a cell.",[12,26500,26501,26504],{},[19,26502,26503],{},"Several steps, not one."," Britain has a single step at 10,000 miles. Ireland has four distance bands that go up before they come down, which is definitely harder to do in your head.",[24,26506,26508],{"id":26507},"the-grid-in-outline","The grid, in outline",[71,26510,26511,26523],{},[74,26512,26513],{},[77,26514,26515,26517,26519,26521],{},[80,26516],{},[80,26518,25102],{},[80,26520,25105],{},[80,26522,1805],{},[87,26524,26525,26542,26556,26569],{},[77,26526,26527,26530,26535,26540],{},[92,26528,26529],{},"Depends on the car",[92,26531,26532,26534],{},[19,26533,3124],{},", engine capacity",[92,26536,26537,26539],{},[19,26538,3124],{},", fiscal horsepower",[92,26541,3164],{},[77,26543,26544,26547,26550,26553],{},[92,26545,26546],{},"Bands by annual distance",[92,26548,26549],{},"Four",[92,26551,26552],{},"Several",[92,26554,26555],{},"One, at 10,000 miles",[77,26557,26558,26561,26563,26566],{},[92,26559,26560],{},"Electric vehicles",[92,26562,25118],{},[92,26564,26565],{},"Uplift on the table figure",[92,26567,26568],{},"Same rate as any car",[77,26570,26571,26573,26576,26579],{},[92,26572,18270],{},[92,26574,26575],{},"No direct equivalent",[92,26577,26578],{},"Deduction on the return",[92,26580,26581],{},"Yes, Mileage Allowance Relief (tax relief on the gap)",[24,26583,2822],{"id":2821},[12,26585,26586],{},"The Irish requirement is unremarkable and identical in substance to everywhere else: date, destination, purpose, distance, contemporaneously.",[12,26588,26589],{},"The wrinkle is the running total. Because the rate changes band as the year progresses, an Irish log that does not keep an accurate cumulative distance cannot value its own journeys. That is a good argument for something that keeps the total for you rather than a spreadsheet you tot up at the end of the year.",[24,26591,210],{"id":209},[162,26593,26594,26599,26606],{},[35,26595,26596],{},[216,26597,25214],{"href":25212,"rel":26598},[220],[35,26600,26601],{},[216,26602,26605],{"href":26603,"rel":26604},"https:\u002F\u002Fwww.revenue.ie\u002Fen\u002Femploying-people\u002Femployee-expenses\u002Ftravel-and-subsistence\u002Findex.aspx",[220],"Travel and subsistence (Revenue)",[35,26607,26608],{},[216,26609,26611],{"href":1900,"rel":26610},[220],"Travel, mileage and fuel rates and allowances (HMRC), for the British comparison",[718,26613],{},[12,26615,26616],{},[723,26617,26618],{},"General information for drivers in Ireland and the UK, not tax advice. The civil service rates are revised: take your figure from the current Revenue table.",{"title":248,"searchDepth":249,"depth":249,"links":26620},[26621,26622,26623,26624,26625,26626],{"id":26443,"depth":249,"text":26444},{"id":26472,"depth":249,"text":26473},{"id":26482,"depth":249,"text":26483},{"id":26507,"depth":249,"text":26508},{"id":2821,"depth":249,"text":2822},{"id":209,"depth":249,"text":210},"2023-02-02","The civil service motor travel rates are a grid, not a rate: engine capacity down one side, distance bands across the other, and EVs in a petrol row.","\u002Fblog\u002Fireland-civil-service-rates.jpg","Stone walled fields and a white cottage in the Irish countryside","Photo by Ardfern, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=10627490",{},"\u002Fblog\u002Fireland-civil-service-rates",[25254,1922],{"title":26435,"description":26628},"Ireland's civil service mileage rates","blog\u002Fireland-civil-service-rates",[25260,1088,280],"1yrisAOAX69nCOcl2hkrktoLHn0dvqD-C5PS1N3rfO4",{"id":26642,"title":26643,"author":7,"body":26644,"category":258,"date":26835,"description":26836,"draft":261,"extension":262,"image":26837,"imageAlt":26838,"imageCredit":5786,"imageCreditUrl":26839,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":26840,"navigation":267,"path":26841,"ratesFor":269,"readTime":1240,"reviewed":2671,"reviewedAgainst":26842,"seo":26844,"seoTitle":265,"stem":26845,"tags":26846,"updated":2671,"__hash__":26848},"blog\u002Fblog\u002Fspain-gastos-de-locomocion.md","Spain reimburses 26 cents a kilometre, tax free",{"type":9,"value":26645,"toc":26827},[26646,26649,26655,26659,26666,26669,26673,26676,26679,26682,26686,26689,26695,26701,26704,26708,26783,26785,26788,26791,26793,26820,26822],[12,26647,26648],{},"Spain has a single figure, which makes it easier to describe than France or Ireland. One rate, no bands, no threshold.",[12,26650,26651,26654],{},[19,26652,26653],{},"What changed:"," the exempt figure was 19 cents a kilometre until 17 July 2023, when Orden HFP\u002F792\u002F2023 raised it to 26 cents. This post was first written at 19 cents and has been rewritten at 26.",[24,26656,26658],{"id":26657},"twenty-six-cents-tax-free","Twenty-six cents, tax free",[12,26660,26661,26662,26665],{},"Spanish employers can reimburse business driving in an employee's own car at ",[19,26663,26664],{},"26 cents a kilometre free of income tax",". Anything the employer pays above that is treated as pay and taxed accordingly. Tolls and parking can be reimbursed on top, against receipts.",[12,26667,26668],{},"The mechanism is clean and the arithmetic is simple. One rate, no bands, no threshold, no annual reset to track.",[24,26670,26672],{"id":26671},"what-that-means-in-practice","What that means in practice",[12,26674,26675],{},"At about 85p to the euro, 26 cents a kilometre works out at roughly 36p a mile once you convert both the currency and the distance. The exchange rate moves, so treat that as a rough guide. Britain's approved rate for cars and vans is 55p a mile for the first 10,000 business miles in the tax year and 25p after that, for journeys from 6 April 2026.",[12,26677,26678],{},"For a Spanish employee, the consequence of a low figure is not that a claim is disallowed. It is that the exempt ceiling may not cover the cost. An employer who wants to pay more than 26 cents can, but everything above 26 cents is taxed as salary.",[12,26680,26681],{},"The 19 cent figure stood unchanged for many years before the 2023 rise, through a period in which fuel and most other running costs went up. That was the grievance behind the campaign to raise it, and a good illustration of why an unmoved rate is not a neutral thing: a rate that stands still while costs rise is a cut, applied quietly.",[24,26683,26685],{"id":26684},"the-structure-is-still-worth-understanding","The structure is still worth understanding",[12,26687,26688],{},"Two features of the Spanish system are worth knowing.",[12,26690,26691,26694],{},[19,26692,26693],{},"Receipts matter."," Tolls and parking on evidence are reimbursed separately, and on a toll motorway they can be a meaningful part of what a Spanish driver is paid back.",[12,26696,26697,26700],{},[19,26698,26699],{},"The exemption is the employer's to apply."," This is a payroll mechanism. It governs what your employer can pay you without deducting tax, rather than a deduction you claim on a return. If your employer pays nothing, there is no Spanish equivalent of Britain's Mileage Allowance Relief to fall back on.",[12,26702,26703],{},"That last point is easy to miss for British drivers working in Spain, who may expect to get tax relief on the shortfall themselves.",[24,26705,26707],{"id":26706},"side-by-side","Side by side",[71,26709,26710,26720],{},[74,26711,26712],{},[77,26713,26714,26716,26718],{},[80,26715],{},[80,26717,25883],{},[80,26719,1805],{},[87,26721,26722,26733,26744,26754,26764,26774],{},[77,26723,26724,26727,26730],{},[92,26725,26726],{},"Exempt rate",[92,26728,26729],{},"26 cents per km",[92,26731,26732],{},"55p per mile, then 25p",[77,26734,26735,26738,26741],{},[92,26736,26737],{},"Roughly, per mile",[92,26739,26740],{},"About 36p (at about 85p to the euro)",[92,26742,26743],{},"55p on the first 10,000 miles",[77,26745,26746,26749,26751],{},[92,26747,26748],{},"Bands",[92,26750,1826],{},[92,26752,26753],{},"One step at 10,000 miles",[77,26755,26756,26759,26762],{},[92,26757,26758],{},"Last changed",[92,26760,26761],{},"17 July 2023 (from 19 cents)",[92,26763,18262],{},[77,26765,26766,26769,26772],{},[92,26767,26768],{},"Tolls and parking",[92,26770,26771],{},"Separately, on receipts",[92,26773,26771],{},[77,26775,26776,26778,26781],{},[92,26777,18270],{},[92,26779,26780],{},"No equivalent mechanism",[92,26782,22652],{},[24,26784,7230],{"id":7229},[12,26786,26787],{},"Milometry has a Spain scheme built in at 26 cents a kilometre, with kilometres and euros throughout. If your employer pays a different figure, you can record what they actually pay alongside it and see both.",[12,26789,26790],{},"Seeing both is the useful part. The gap between what a journey cost and what it was reimbursed at is the number worth having, and it is invisible unless something is keeping the log.",[24,26792,210],{"id":209},[162,26794,26795,26802,26809,26814],{},[35,26796,26797],{},[216,26798,26801],{"href":26799,"rel":26800},"https:\u002F\u002Fsede.agenciatributaria.gob.es\u002FSede\u002Fayuda\u002Fmanuales-videos-folletos\u002Fmanuales-ayuda-presentacion\u002Firpf-2024\u002F7-cumplimentacion-irpf\u002F7_1-rendimientos-trabajo-personal\u002F7_1_1-rendimientos-integros\u002F7_1_1_2-dietas-gastos-viaje\u002Fasignaciones-gastos-locomocion.html",[220],"Asignaciones para gastos de locomoción (Agencia Tributaria)",[35,26803,26804],{},[216,26805,26808],{"href":26806,"rel":26807},"https:\u002F\u002Fwww.boe.es\u002Fbuscar\u002Fdoc.php?id=BOE-A-2023-16461",[220],"Orden HFP\u002F792\u002F2023, which raised the figure to 26 cents from 17 July 2023 (BOE)",[35,26810,26811],{},[216,26812,26611],{"href":1900,"rel":26813},[220],[35,26815,26816],{},[216,26817,26819],{"href":714,"rel":26818},[220],"Increasing mileage rates (HMRC policy paper), the 55p rate from 6 April 2026",[718,26821],{},[12,26823,26824],{},[723,26825,26826],{},"General information for drivers in Spain and the UK, not tax advice. Check the current exempt figure with the Agencia Tributaria or your asesor.",{"title":248,"searchDepth":249,"depth":249,"links":26828},[26829,26830,26831,26832,26833,26834],{"id":26657,"depth":249,"text":26658},{"id":26671,"depth":249,"text":26672},{"id":26684,"depth":249,"text":26685},{"id":26706,"depth":249,"text":26707},{"id":7229,"depth":249,"text":7230},{"id":209,"depth":249,"text":210},"2023-01-26","One flat figure, no bands and no threshold. Spain raised it from 19 to 26 cents in 2023, and it remains an employer payment rather than an employee claim.","\u002Fblog\u002Fspain-gastos-de-locomocion.jpg","An empty road running to the horizon under a clear sky","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F6059444\u002Ffree-public-domain-cc0-photo",{},"\u002Fblog\u002Fspain-gastos-de-locomocion",[26843,1922],"es",{"title":26643,"description":26836},"blog\u002Fspain-gastos-de-locomocion",[26847,1088,280],"spain","0KLXxDcvY4TBjAUMYFiH7TVvie1kUIiKrNSIj_-xkDU",{"id":26850,"title":26851,"author":7,"body":26852,"category":258,"date":27022,"description":27023,"draft":261,"extension":262,"image":27024,"imageAlt":27025,"imageCredit":27026,"imageCreditUrl":27027,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":27028,"navigation":267,"path":27029,"ratesFor":269,"readTime":1240,"reviewed":2671,"reviewedAgainst":27030,"seo":27031,"seoTitle":265,"stem":27032,"tags":27033,"updated":2671,"__hash__":27034},"blog\u002Fblog\u002Ffrance-bareme-kilometrique.md","France has no single mileage rate, it has a table",{"type":9,"value":26853,"toc":27014},[26854,26857,26861,26864,26870,26876,26879,26882,26886,26889,26892,26896,26899,26902,26906,26978,26982,26985,26988,26990,27007,27009],[12,26855,26856],{},"Ask what France pays per kilometre and you will get a number from somebody. The number will be wrong, or at best right for one car and one annual distance.",[24,26858,26860],{"id":26859},"the-barème-is-a-grid-not-a-rate","The barème is a grid, not a rate",[12,26862,26863],{},"France's barème kilométrique is a table with two axes.",[12,26865,26866,26869],{},[19,26867,26868],{},"Down one side, fiscal horsepower."," French cars carry an administrative power rating, the puissance fiscale, which appears on the registration document. The scale runs from three CV or fewer up to seven CV and above. A larger rating means a higher rate per kilometre, on the reasoning that a more powerful car costs more to run.",[12,26871,26872,26875],{},[19,26873,26874],{},"Across the other, annual distance."," The table bands by how far you have driven for work in the year, and the rate per kilometre falls as the distance rises, in the same spirit as Britain's 10,000 mile step but with more gradations.",[12,26877,26878],{},"So the rate that applies to your journey depends on your car and on your running total. Two colleagues driving the same route on the same day, in different cars, are entitled to different amounts.",[12,26880,26881],{},"Fully electric vehicles have their own scale, higher than the one for other cars, which is a deliberate incentive rather than a costing exercise.",[24,26883,26885],{"id":26884},"why-this-defeats-a-single-headline-number","Why this defeats a single headline number",[12,26887,26888],{},"Britain can say \"55p\" (for the first 10,000 business miles from 6 April 2026, 25p after) because Britain has decided that one figure covers an average car. France has declined to make that simplification, so any sentence beginning \"the French rate is\" is either quoting one cell of the grid or inventing an average nobody uses.",[12,26890,26891],{},"Milometry does have a France scheme, and it has to work within that limit. It starts from one cell of the grid, the 5 CV figure for up to 5,000 km a year, because that is a common case. For any other car or distance, take the figure for your own row from the official simulator and set it in the app. The grid above 5,000 km is not a simple rate per kilometre at all, so the simulator is the reliable way to get your own number.",[24,26893,26895],{"id":26894},"what-the-barème-is-meant-to-cover","What the barème is meant to cover",[12,26897,26898],{},"The rate is inclusive. It is intended to cover depreciation, repairs, tyres, fuel and insurance. That is worth knowing because it settles a recurring argument: you do not claim the barème and then also claim your insurance premium.",[12,26900,26901],{},"Tolls and parking sit outside it and are claimed separately, on evidence. France is a heavily tolled country, and for a driver doing long motorway runs the tolls can rival the mileage in a month.",[24,26903,26905],{"id":26904},"against-the-british-system","Against the British system",[71,26907,26908,26918],{},[74,26909,26910],{},[77,26911,26912,26914,26916],{},[80,26913],{},[80,26915,25105],{},[80,26917,1805],{},[87,26919,26920,26929,26940,26950,26960,26969],{},[77,26921,26922,26924,26927],{},[92,26923,26297],{},[92,26925,26926],{},"A table, by fiscal horsepower and distance",[92,26928,2112],{},[77,26930,26931,26934,26938],{},[92,26932,26933],{},"Depends on your car",[92,26935,26936],{},[19,26937,3124],{},[92,26939,3164],{},[77,26941,26942,26944,26947],{},[92,26943,26546],{},[92,26945,26946],{},"Yes, several",[92,26948,26949],{},"Yes, one step at 10,000",[77,26951,26952,26955,26957],{},[92,26953,26954],{},"Electric uplift",[92,26956,3124],{},[92,26958,26959],{},"No separate rate",[77,26961,26962,26964,26967],{},[92,26963,26768],{},[92,26965,26966],{},"Claimed separately",[92,26968,26966],{},[77,26970,26971,26974,26976],{},[92,26972,26973],{},"Covers running costs",[92,26975,3124],{},[92,26977,3124],{},[24,26979,26981],{"id":26980},"the-record-is-the-same-either-way","The record is the same either way",[12,26983,26984],{},"Whatever the rate, the evidence expected of a French driver is what it is everywhere: the date, the destination, the business reason and the distance, written down at the time rather than reconstructed in the spring.",[12,26986,26987],{},"The table decides what a kilometre is worth. Only the log decides how many kilometres there were.",[24,26989,210],{"id":209},[162,26991,26992,26997,27002],{},[35,26993,26994],{},[216,26995,25221],{"href":25219,"rel":26996},[220],[35,26998,26999],{},[216,27000,25228],{"href":25226,"rel":27001},[220],[35,27003,27004],{},[216,27005,26611],{"href":1900,"rel":27006},[220],[718,27008],{},[12,27010,27011],{},[723,27012,27013],{},"General information for drivers in France and the UK, not tax advice. The barème is revised: take your figure from the official table for the year you are claiming.",{"title":248,"searchDepth":249,"depth":249,"links":27015},[27016,27017,27018,27019,27020,27021],{"id":26859,"depth":249,"text":26860},{"id":26884,"depth":249,"text":26885},{"id":26894,"depth":249,"text":26895},{"id":26904,"depth":249,"text":26905},{"id":26980,"depth":249,"text":26981},{"id":209,"depth":249,"text":210},"2023-01-19","The barème kilométrique varies by fiscal horsepower and by distance driven. There is no one number, and quoting one is how a French claim goes wrong.","\u002Fblog\u002Ffrance-bareme-kilometrique.jpg","A stone house with shutters on a village street in France","Photo by Barbichette, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=758706",{},"\u002Fblog\u002Ffrance-bareme-kilometrique",[25255,1922],{"title":26851,"description":27023},"blog\u002Ffrance-bareme-kilometrique",[25261,1088,280],"qkqPL0Maos0ryOldg8vvk5M7sG6Xbkdf-7OFi4I6SHE",{"id":27036,"title":27037,"author":7,"body":27038,"category":258,"date":27230,"description":27231,"draft":261,"extension":262,"image":27232,"imageAlt":27233,"imageCredit":5786,"imageCreditUrl":27234,"imageIsScreenshot":261,"imageLicence":6700,"imageLicenceUrl":6701,"meta":27235,"navigation":267,"path":27236,"ratesFor":269,"readTime":1240,"reviewed":2671,"reviewedAgainst":27237,"seo":27238,"seoTitle":265,"stem":27239,"tags":27240,"updated":2671,"__hash__":27241},"blog\u002Fblog\u002Fjapan-no-mileage-rate.md","Japan has no business mileage rate, and what it has instead",{"type":9,"value":27039,"toc":27222},[27040,27043,27047,27050,27053,27056,27060,27067,27073,27079,27085,27088,27092,27095,27102,27105,27109,27178,27182,27185,27188,27190,27215,27217],[12,27041,27042],{},"Every so often someone asks what Japan's equivalent of Britain's approved mileage rate (55p a mile for the first 10,000 business miles from 6 April 2026) is. The honest answer is that there is not one, and the reason is more interesting than the absence.",[24,27044,27046],{"id":27045},"there-is-no-national-per-kilometre-business-rate","There is no national per kilometre business rate",[12,27048,27049],{},"Japan's National Tax Agency does not publish a standard figure for reimbursing business driving in your own car. No cents per kilometre, no bands, no annual revision.",[12,27051,27052],{},"What a Japanese employee is paid for business driving is whatever their employer's internal rules say. Large employers publish a table. Smaller ones improvise. Two people doing identical work for different companies can be paid materially different amounts for the same journey, and both are correct, because there is no external figure either of them is measured against.",[12,27054,27055],{},"This is not an oversight. It reflects a system where the burden sits with the employer's own expense policy rather than with a national allowance.",[24,27057,27059],{"id":27058},"what-the-tax-agency-does-set","What the tax agency does set",[12,27061,27062,27063,27066],{},"The figure the National Tax Agency publishes is a ",[19,27064,27065],{},"monthly ceiling on tax free commuting allowances",", and it is a different animal in three ways.",[12,27068,27069,27072],{},[19,27070,27071],{},"It is about the commute, not business travel."," It covers getting to work, which is precisely the journey Britain refuses to recognise.",[12,27074,27075,27078],{},[19,27076,27077],{},"It is monthly, not per distance."," The ceiling is an amount per month, banded by the one way distance between home and work. Drive further, and the band you fall into allows a larger tax free monthly sum.",[12,27080,27081,27084],{},[19,27082,27083],{},"It is a ceiling, not an entitlement."," It caps how much your employer can pay you free of tax. It does not oblige anyone to pay you anything.",[12,27086,27087],{},"There is also a floor that surprises people: for a car commute of under 2 km one way, the allowance is taxable in full. There is no tax free amount at all at that distance.",[24,27089,27091],{"id":27090},"why-this-matters-if-you-drive-for-work-in-japan","Why this matters if you drive for work in Japan",[12,27093,27094],{},"The practical consequence is that your record has to do more work, not less.",[12,27096,27097,27098,27101],{},"Where a British driver logs distance and applies a published rate, a Japanese driver logs distance and applies ",[19,27099,27100],{},"their employer's"," rate. If the employer ever changes it, or if you move jobs, the rate changes with them and the historical claims keep the rate they were made under.",[12,27103,27104],{},"It also means the record is the only thing standing between you and a dispute. There is no national figure to appeal to. If your employer's policy says a rate and your log says a distance, the claim is the product of the two, and both halves need to be defensible.",[24,27106,27108],{"id":27107},"the-three-systems-side-by-side","The three systems, side by side",[71,27110,27111,27123],{},[74,27112,27113],{},[77,27114,27115,27117,27119,27121],{},[80,27116],{},[80,27118,25665],{},[80,27120,23858],{},[80,27122,1805],{},[87,27124,27125,27139,27153,27166],{},[77,27126,27127,27130,27134,27137],{},[92,27128,27129],{},"National business rate",[92,27131,27132],{},[19,27133,1826],{},[92,27135,27136],{},"30 cents per km",[92,27138,2112],{},[77,27140,27141,27144,27147,27150],{},[92,27142,27143],{},"Who sets your rate",[92,27145,27146],{},"Your employer",[92,27148,27149],{},"Legislation",[92,27151,27152],{},"Legislation, published by HMRC",[77,27154,27155,27158,27161,27164],{},[92,27156,27157],{},"Commute treatment",[92,27159,27160],{},"Monthly tax free ceiling, banded by distance",[92,27162,27163],{},"Own allowance, one way",[92,27165,22630],{},[77,27167,27168,27171,27174,27176],{},[92,27169,27170],{},"Short commutes",[92,27172,27173],{},"Taxable in full under 2 km one way",[92,27175,26128],{},[92,27177,22630],{},[24,27179,27181],{"id":27180},"setting-your-own-rate","Setting your own rate",[12,27183,27184],{},"Milometry has a Japan scheme, with kilometres and yen throughout, but it cannot contain a national rate because there is none. It starts from a placeholder rate per kilometre that is not an official figure, and expects you to replace it with your employer's rate.",[12,27186,27187],{},"That is deliberate. Presenting an invented Japanese figure as official would be worse than useless: it would look authoritative and be wrong. The app records the distance either way, and the rate is a setting, because in Japan the rate genuinely is a setting.",[24,27189,210],{"id":209},[162,27191,27192,27197,27204,27210],{},[35,27193,27194],{},[216,27195,25737],{"href":25735,"rel":27196},[220],[35,27198,27199],{},[216,27200,27203],{"href":27201,"rel":27202},"https:\u002F\u002Fwww.gesetze-im-internet.de\u002Festg\u002F__9.html",[220],"§ 9 Einkommensteuergesetz, for the German comparison",[35,27205,27206],{},[216,27207,27209],{"href":23948,"rel":27208},[220],"§ 5 Bundesreisekostengesetz, for the German comparison",[35,27211,27212],{},[216,27213,1902],{"href":1900,"rel":27214},[220],[718,27216],{},[12,27218,27219],{},[723,27220,27221],{},"General information for drivers in Japan and the UK, not tax advice. Employer schemes vary: check yours, and check anything that matters with a tax professional.",{"title":248,"searchDepth":249,"depth":249,"links":27223},[27224,27225,27226,27227,27228,27229],{"id":27045,"depth":249,"text":27046},{"id":27058,"depth":249,"text":27059},{"id":27090,"depth":249,"text":27091},{"id":27107,"depth":249,"text":27108},{"id":27180,"depth":249,"text":27181},{"id":209,"depth":249,"text":210},"2023-01-12","No national figure to claim per kilometre. The tax agency sets a monthly ceiling on commuting allowances, banded by distance, and it is not a mileage claim.","\u002Fblog\u002Fjapan-no-mileage-rate.jpg","People crossing a busy street in Tokyo","https:\u002F\u002Fwww.rawpixel.com\u002Fimage\u002F11193365\u002Fphoto-image-people-light-road",{},"\u002Fblog\u002Fjapan-no-mileage-rate",[25775,25541,1922],{"title":27037,"description":27231},"blog\u002Fjapan-no-mileage-rate",[26214,1088,280],"kiugFGOeDFxNZtHxJksDysZ4TBiOWrPdwfNVuv2316U",{"id":27243,"title":27244,"author":7,"body":27245,"category":258,"date":27458,"description":27459,"draft":261,"extension":262,"image":27460,"imageAlt":27461,"imageCredit":27462,"imageCreditUrl":27463,"imageIsScreenshot":261,"imageLicence":19031,"imageLicenceUrl":19032,"meta":27464,"navigation":267,"path":27465,"ratesFor":269,"readTime":455,"reviewed":2671,"reviewedAgainst":27466,"seo":27467,"seoTitle":265,"stem":27468,"tags":27469,"updated":2671,"__hash__":27470},"blog\u002Fblog\u002Fgermany-kilometerpauschale.md","Germany pays 30 cents a kilometre, from the very first one",{"type":9,"value":27246,"toc":27450},[27247,27250,27254,27261,27264,27267,27271,27274,27277,27284,27306,27309,27313,27316,27319,27322,27324,27391,27395,27398,27401,27404,27406,27443,27445],[12,27248,27249],{},"A British driver reading the German rules for the first time tends to notice two things: the number is smaller, and there is no 10,000 line to worry about.",[24,27251,27253],{"id":27252},"the-business-rate","The business rate",[12,27255,27256,27257,27260],{},"For a business journey in your own car, an employee in Germany can use a ",[19,27258,27259],{},"Kilometerpauschale of 30 cents per kilometre",", either as a tax-free reimbursement from the employer or as a deduction on their own return for whatever the employer does not pay. Every kilometre, from the first, at the same rate. There is no threshold, no banding, and no annual reset to track.",[12,27262,27263],{},"The figure is not set by a tax circular that changes with fuel prices. It is anchored in law: § 9 of the income tax act (Einkommensteuergesetz) points at the highest travel allowance in the federal travel expenses act (Bundesreisekostengesetz), and that act sets 30 cents for a car. The payroll guidance, R 9.5 of the Lohnsteuer-Richtlinien, applies the same figure. Changing it means changing legislation, which is why it moves rarely.",[12,27265,27266],{},"At about 85p to the euro, 30 cents a kilometre is roughly 41p a mile once you convert both the currency and the distance. Britain's approved rate is 55p a mile for the first 10,000 business miles in the tax year, from 6 April 2026, so on those miles Britain is ahead. Above 10,000 miles Britain drops to 25p and Germany does not drop at all.",[24,27268,27270],{"id":27269},"the-commute-is-a-different-allowance-entirely","The commute is a different allowance entirely",[12,27272,27273],{},"This is the part that catches people out, and it is the opposite of the British approach.",[12,27275,27276],{},"In Britain, ordinary commuting between home and a permanent workplace is simply not claimable. It is outside the system.",[12,27278,27279,27280,27283],{},"In Germany, the commute has ",[19,27281,27282],{},"its own allowance",", the Entfernungspauschale, and it works on different arithmetic:",[162,27285,27286,27293,27300,27303],{},[35,27287,27288,27289,27292],{},"It counts the ",[19,27290,27291],{},"distance one way",", not the round trip, for each working day you travel to your regular workplace",[35,27294,27295,27296,27299],{},"From 1 January 2026 it is ",[19,27297,27298],{},"38 cents for every kilometre"," of that one-way distance, from the first. From 2022 to 2025 it was 30 cents for the first 20 km and 38 cents from the 21st",[35,27301,27302],{},"It applies regardless of how you travelled, including on foot or by train",[35,27304,27305],{},"It is a deduction against income, not a tax free payment from an employer",[12,27307,27308],{},"So a German worker with a long commute gets something for it. A British worker with the same commute gets nothing. That is a genuine structural difference, not a rounding error.",[24,27310,27312],{"id":27311},"motorbikes-and-the-passenger-question","Motorbikes, and the passenger question",[12,27314,27315],{},"The 30 cent figure is for a car. For a motorbike, scooter or other motor vehicle the travel expenses act sets 20 cents a kilometre, and that is the figure the tax rules then use.",[12,27317,27318],{},"Germany historically paid a supplement for carrying colleagues, the Mitnahmeentschädigung. The 2014 reform of the travel expense rules dropped it. There is no passenger supplement in the current German system.",[12,27320,27321],{},"Britain's passenger payment, up to 5p per passenger mile tax free if the employer chooses to pay it, is unusual internationally. Assuming something similar exists in Germany is a reliable way to overstate a German claim.",[24,27323,18214],{"id":18213},[71,27325,27326,27336],{},[74,27327,27328],{},[77,27329,27330,27332,27334],{},[80,27331],{},[80,27333,23858],{},[80,27335,1805],{},[87,27337,27338,27347,27355,27365,27373,27381],{},[77,27339,27340,27342,27345],{},[92,27341,26297],{},[92,27343,27344],{},"30 cents per km, flat",[92,27346,2112],{},[77,27348,27349,27351,27353],{},[92,27350,2128],{},[92,27352,1826],{},[92,27354,2133],{},[77,27356,27357,27360,27362],{},[92,27358,27359],{},"Resets",[92,27361,1869],{},[92,27363,27364],{},"Tax year, from 6 April",[77,27366,27367,27369,27371],{},[92,27368,22624],{},[92,27370,27163],{},[92,27372,22630],{},[77,27374,27375,27377,27379],{},[92,27376,22657],{},[92,27378,1826],{},[92,27380,22662],{},[77,27382,27383,27386,27388],{},[92,27384,27385],{},"Set by",[92,27387,27149],{},[92,27389,27390],{},"Legislation (ITEPA 2003 s230)",[24,27392,27394],{"id":27393},"what-it-means-for-a-record","What it means for a record",[12,27396,27397],{},"The absence of a threshold makes the German log simpler in one respect: you never have to know your running total to value a journey. Every kilometre is worth the same, so a trip recorded in March is worth exactly what the same trip is worth in November.",[12,27399,27400],{},"It makes it harder in another. Because the commute has its own allowance with its own arithmetic, a German record has to separate business travel from commuting cleanly, and record the one way distance for the latter. Lumping them together loses the distinction the deduction depends on.",[12,27402,27403],{},"Milometry ships the German scheme, so a driver on it sees kilometres, euros and the 30 cent rate throughout, rather than a British rate wearing a euro sign.",[24,27405,210],{"id":209},[162,27407,27408,27414,27419,27426,27432,27437],{},[35,27409,27410],{},[216,27411,27413],{"href":27201,"rel":27412},[220],"§ 9 Einkommensteuergesetz: Werbungskosten, including the Entfernungspauschale and the business travel rate",[35,27415,27416],{},[216,27417,25950],{"href":23948,"rel":27418},[220],[35,27420,27421],{},[216,27422,27425],{"href":27423,"rel":27424},"https:\u002F\u002Fwww.bundesregierung.de\u002Fbreg-de\u002Faktuelles\u002Fsteueraenderungsgesetz-bundesrat-2383684",[220],"Steueränderungsgesetz 2025, including the higher commuting allowance from 2026 (Bundesregierung)",[35,27427,27428],{},[216,27429,27431],{"href":433,"rel":27430},[220],"Ordinary commuting and private travel (490: Chapter 3), for the British comparison",[35,27433,27434],{},[216,27435,1902],{"href":1900,"rel":27436},[220],[35,27438,27439],{},[216,27440,27442],{"href":9326,"rel":27441},[220],"Income Tax (Earnings and Pensions) Act 2003, section 230",[718,27444],{},[12,27446,27447],{},[723,27448,27449],{},"General information for drivers in Germany and the UK, not tax advice. Rates change: check the current figure with the authority you are filing under.",{"title":248,"searchDepth":249,"depth":249,"links":27451},[27452,27453,27454,27455,27456,27457],{"id":27252,"depth":249,"text":27253},{"id":27269,"depth":249,"text":27270},{"id":27311,"depth":249,"text":27312},{"id":18213,"depth":249,"text":18214},{"id":27393,"depth":249,"text":27394},{"id":209,"depth":249,"text":210},"2023-01-05","No threshold, no banding, and a completely separate allowance for the commute. The German system is simpler than Britain's in one way and stricter in another.","\u002Fblog\u002Fgermany-kilometerpauschale.jpg","Traffic on a German motorway seen from above","Photo by Labant, cropped","https:\u002F\u002Fcommons.wikimedia.org\u002Fw\u002Findex.php?curid=9561069",{},"\u002Fblog\u002Fgermany-kilometerpauschale",[25541,1922],{"title":27244,"description":27459},"blog\u002Fgermany-kilometerpauschale",[23991,1088,280],"JZIYKb39j419g_RRYrKmm4DOSLCt3G0yzVJrOXPvOno",1792755671303]