Employees are entitled to tax relief in the event that they use their own vehicle (car, van, motor cycle or bicycle) for business travel and either the employer pays no mileage allowance or pays a mileage allowance that is less than the approved amount of mileage allowance payments applicable to the employee's vehicle. The available relief is the approved amount of mileage allowance payments applicable to the vehicle in question less the total of the actual mileage allowance payments, if any, made to the employee in respect of the vehicle in the tax year (ITEPA 2003, s. 231(1), (2)).

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