What mileage rate can a sole trader claim?
Under simplified expenses, a self-employed driver can claim a flat rate per business mile. For cars and goods vehicles the first 10,000 miles are 55p a mile from 6 April 2026 (45p before), then 25p a mile after that. Motorcycles are 24p a mile. You cannot also claim capital allowances for that vehicle.
Figures checked against gov.uk on . General information, not tax advice.
At a glance
- Cars and goods vehicles, first 10,000 miles
- 45p before 6 April 2026; 55p for 2026/27
- Cars and goods vehicles, after 10,000 miles
- 25p
- Motorcycles
- 24p
Which rate for your return
A 2025/26 return, due by 31 January 2027, covers the year to 5 April 2026, so the 45p rate applies to those miles. The 55p rate is for the 2026/27 tax year onwards. Miles are counted for the tax year, and the higher band applies only to the first 10,000.
Conditions
gov.uk says you cannot claim simplified expenses for a vehicle you have already claimed capital allowances for, and that once you use the flat rates for a vehicle you must continue to do so for as long as you use it in the business. Cars designed for commercial use, such as black cabs, are excluded.
You can still claim other travel costs such as train fares and parking on top of the mileage rates. Keep a mileage log for each trip.