If an employee drives a personal vehicle for business purposes, they can then claim reimbursement for business mileage through the government-approved Authorised Mileage Allowance Payment (AMAP) which sits at 45p per mile for the first 10,000 miles and 25p afterwards.
For employees using company-owned vehicles, HMRC has set a different rate for claiming business mileage when driving an electric vehicle. This is the Advisory Electricity Rate (AER).
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