Question to the HM Treasury:

To ask the Chancellor of the Exchequer, when the Approved Mileage Allowance Payment rates were last reviewed; and when he next plans to review those rates in the context of high costs of road fuel.

The Approved Mileage Allowance Payment (AMAP) rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates. Fuel costs only contribute to a fraction of AMAP rates and not the total rate.

Employers are not required to use AMAPs. Instead, they can agree to reimburse the actual cost incurred, where individuals can provide evidence of the expenditure, without an Income Tax or National Insurance charge arising.

As with all taxes and allowances, the Government keeps AMAP rates under review and any changes are considered by the Chancellor.