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Posted Tue, 19 Dec 2023 22:53:45 GMT by Egemen Coskun
How much mileage per mile can i claim when driving a salary sacrifice scheme electric car for business purposes?
Posted Wed, 27 Dec 2023 12:14:34 GMT by HMRC Admin 21
Hi Egemen Coskun
9p per mile
Thank you.
Posted Thu, 28 Dec 2023 23:54:13 GMT by
Isn't the 9p the maximum an employer can pay without creating a tax liability? I don't think that is what Egemen was referring to as they asked how much they can claim. I think they're asking what they can claim tax relief on.
Posted Mon, 01 Jan 2024 20:41:24 GMT by Egemen Coskun
Thanks for the response. I would have thought AMAP applies here as the employee bears the cost of the car hence the depreciation of the car. So salary sacrifice electric cars, even the employee pays for the lease cost, classified as company car? as 9p is the allowance for company cars only as per the information provided on HMRC website.
Posted Wed, 10 Jan 2024 09:56:07 GMT by HMRC Admin 5
Hi Egemen Coskun

As it is your own car, yes you can claim the 45p per mile.

Thank you
Posted Wed, 21 Feb 2024 12:58:47 GMT by Steven
Hi These appears to be a grey area as I have been offered a leased salary sacrifice scheme electric car. Under this scheme I will be paying the lease via salary sacrifice via my monthly salary, but will suffer a benefit in kind charge as if it was a company car, which will be reported via P11d. So for reclaiming fuel, is this a company car and therefore the rate is 9p per mile? Or is it classified as my own car (as i am paying the lease) at use the 45p per mile charge? Can you please confirm? Thanks, 

Name removed admin 
Posted Tue, 27 Feb 2024 08:31:41 GMT by HMRC Admin 8
Hi,
A leased car can be classed as a company car OR your own car.
It's a company car if it's made available to you, the employee, by reason of your employment.
This can be where it is leased by the employer and made available to you, leased from a third party and made available to you by reason of your employment, or leased to the you directly, via a scheme arranged by your employer.
It is still a company car if you cover all the leasing and associated costs.
Where none of the above apply, though, it's classed as your own car - when you lease it from a third party with no link to the employment.
Thank you.
Posted Fri, 29 Mar 2024 06:38:15 GMT by Vito Sepe
I have a leased salary sacrifice scheme electric car. Under this scheme I will be paying the lease via salary sacrifice via my monthly salary, but will suffer a benefit in kind charge as if it was a company car, which will be reported via P11d. So for reclaiming business mileage fuel, is this a company car and therefore the rate is 9p per mile? Or is it classified as my own car (as i am paying the lease) and use the 45p per mile charge? Can you please confirm? Thanks,
Posted Mon, 08 Apr 2024 13:00:43 GMT by HMRC Admin 5
Hi Vito Sepe

We would need to review your record to check if being treated as a company car or your own leased car.
You can contact HMRC at Income Tax: general enquiries

Thank you

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