Skip to main content

This is a new service – your feedback will help us to improve it.

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 Response
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 Response
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 Moss
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 Response
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 Response
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
Posted Thu, 25 Apr 2024 13:11:05 GMT by Ross Phillips
Hi Under what circumstances would my employer only reimburse me 9p/mile, when I have a “company car” attained through salary sacrifice, and I travel business miles in a personal (petrol) vehicle? My employer is claiming that because I have a SS-EV vehicle, if I travel in a non company car (personal) that I can now only claim the 9ppm.
Posted Fri, 03 May 2024 09:22:48 GMT by HMRC Admin 25 Response
Hi Ross Phillips,
Please refer to:
Advisory fuel rates
Thank you. 
 
Posted Thu, 06 Jun 2024 16:28:22 GMT by Lisa Fermor
Hi I have a EV vehicle via a salary sacrifice scheme, classed as a company car. If I use a different vehicle (petrol) for business mileage, can I claim the 45ppm or as I have a company vehicle any business mileage, regardless of the vehicle I use is only claimed at 9ppm? Thanks
Posted Fri, 07 Jun 2024 16:47:51 GMT by HMRC Admin 20 Response
Hi,
Please see- Travel — mileage and fuel rates and allowances
The rate of 9ppm is based on an electric company vehicle. 
If you are using your own electric vehicle, it is 45ppm for the first 10000 miles.
Please also have a look at: Tax on company benefits
Thank you.
 
Posted Sun, 30 Jun 2024 12:43:01 GMT by Johnny2000
Maybe a bit late, but I think most employers claim back the BIK through payroll i,e, assume most are not on SA, P11D will have zero/nothing entered if so

You must be signed in to post in this forum.