The Approved Mileage Allowance Payment (AMAP) rate is an official tax-free allowance which is used to reimburse employees or volunteers for using their vehicles in the course of their roles. It is set by HM Treasury, enforced by HM Revenue and Customs (HMRC) and based on the overall cost of motoring (including fuel, insurance, equipment, repairs and depreciation).
Many VCSE organisations use the AMAP rate as a benchmark to ensure their staff & volunteers are not left out of pocket. It can also be used by HMRC to determine if someone is judged to be ‘making a profit’ from volunteering – as long as you don’t exceed the AMAP rate, your volunteers don’t have to report their travel expenses to HMRC.
On 21 May 2026, the Chancellor announced a new AMAP rate which replaces the outdated 2011 rate and applies to employees and volunteers.
The rate for cars and vans for the first 10,000 miles was raised from 45p to 55p (it remains 25p per mile for each mile after 10,000 miles).
This can be topped up by 5p per mile per passenger.
But please note that the AMAP rate is advisory, not mandatory. Each organisation makes their own decisions based on their own financial position, volunteers’ needs, and local circumstances.
