Mileage Allowances
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The approved national insurance free mileage allowances for employees using their own transport for business are as follows.
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Class 1 NICs are due on any excess of the total amount paid in the pay period over the NICs-free amount for the number of business miles travelled. There is no relief for payments less than the NICs-free amount.
Rates of up to 5p per mile, per passenger, are also tax and NIC free when paid for the carriage of fellow employees on the same business trip.
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