10k Miles @ 45p per trade, person or vehicle?

Itinerant worker owns a van and a car, and both are registered in his name. The van is used exclusively for business use. However, often, he will use the family car for attending site, going to suppliers. providing quotations and meeting prospective clients. His expected mileage is 12k in the van and 4k in the car. Re: Van. I was thinking 10k @ 45p and 2k @ 25p = £5,000 However, will the car mileage be claimed @ 45p per mile (per vehicle) or 25p per mile (per trade / person)? To add further to reality, sometimes his wife is the one driving the car to pick up materials for him and to bring them to site whilst he is working. Although her % of the 4k miles is likely to be no more than circa 50% (i.e. 2k miles). Currently she supports unpaid when doing this. It seems intuitive that if HMRC allows mileage claims for one vehicle and costs on another vehicle that each vehicle would be allowed 45p per mile for the first 10k miles to support with cover the capital costs and ownership of the vehicles before then dropping to 25p.. Different accountants seem to have different opinions and views. 2 have stated that the legislation has not yet been tested through the courts, and both say they asked HMRC representative and were told per vehicle. Is this correct? Your advice / support / guidance is appreciated. Thank you

Hi,

The first 10000 miles at 45p will cover both vehicles, as the business mileage overall is 16000 miles.

Thank you.