282. Mileage allowance for use of employee's own vehicle.

No liability to income tax arises in respect of approved mileage paid to an employee for expenses related to the employee's use of the employee's own vehicle for business travel1. Mileage allowance payments are approved if, or to the extent that, for a tax year, the total amount of all such payments made to the employee does not exceed the approved amount for such payments applicable to the relevant kind of vehicle2. Relevant vehicle kinds are cars, vans, motorcycles and bicycles