These rates apply to all journeys on or after 1 December 2018. For one month from the date of change, employers may use either the previous or new current rates. Employers may make or require supplementary payments (but are under no obligation to do either).
The previous rates from 1 September 2018 to 30 November 2018 were:
The above rates only apply where employers:
Where an employee uses their own car for business journeys, the Approved Mileage Allowance Payments should be used. These rates have not changed and remain at: