Passenger payments – cars and vans
5p per passenger per business mile for carrying fellow employees in
a car or van on journeys which are also work journeys for them. Only
payments specifically for carrying passengers count and there is no
relief if you receive less, or nothing at all.
Our Tax Rates and Allowances
are for guidance only and professional advice should be obtained before
acting on any information contained as no responsibility can be accepted
for loss occasioned as a result of action taken or refrained from
in consequence of the contents of these Tax Rates Information Centres.