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Posted Tue, 03 Oct 2023 09:48:24 GMT by David Carey
I have a private EV (salary sacrifice) which I use for business purposes. I understand I can claim tax relief on 45p per mile as my employer doesn’t refund any milage. They do though refund any on road charging costs (e.g. motorway services) I incur. Do I need to deduct anything they refund from the milage claim or can I claim the charging costs from employer and still claim tax relief on full 45p per mile?
Posted Thu, 12 Oct 2023 09:29:21 GMT by HMRC Admin 20 Response
Hi David Carey,

When calculating mileage allowance you would need to deduct any mileage allowance payments made by the employer.

Thank you.
Posted Thu, 12 Oct 2023 12:27:22 GMT by
I'm not HMRC but unfortunately the 45p per mile is only available when you are using your own vehicle for business travel. It is not available for company cars (which this is if it is salary sacrifice).

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