The University will periodically review the mileage rates paid for car journeys. This is done by the Finance Sub-Committee.
The current 'standard' mileage rate of 45 pence per mile can be claimed for the first 150 miles of each return trip.
This allowance covers the cost of fuel and provides a contribution towards the other costs of running a car. For the purpose of calculating mileage allowances, a 'round trip' is defined as the total distance from home or base and back again, regardless of whether the return is the same day or a later date.
Any mileage beyond 150 miles for each round trip will be paid at a reduced rate of 25p per mile. This rate is intended to cover fuel costs.
For journeys by motorcycle, all mileage will be reimbursed at half the rate for a car, but the 150 mile restriction does not apply.
HM Revenue and Customs allow a maximum tax free payment of 45 pence per mile for business travel for the first 10,000 miles in a tax year, and 25 pence per mile thereafter. However, the University has decided to keep its own mileage rate at 40 pence per mile (see above).
As the University pays a mileage allowance which is less than the HMRC maximum rate, staff have the option to submit a claim to HMRC after each tax year for a tax refund of 5 pence per mile. Staff must claim this allowance themselves from HMRC – the University cannot do it on their behalf. For further information on how to do this, see:
Car Share Mileage Rate
Staff are able to claim a car share mileage rate of 5 pence per passenger for private car business mileage in addition to the standard car mileage allowance.
Cycle Mileage Rate
Staff are able to claim a cycle mileage rate of 20 pence per mile for business journeys. Before doing so staff must read, understand and complete the Staff Business Journeys by Own Cycle Declaration. (Please note: the journey must be on a staff members own cycle - not a hire or pool bike. Also staff cannot claim for journeys when using a bike through the 'Cycle to Work' Scheme during the 12 month payback period. The bike is technically not owned by the member of staff during this period)
Home to work mileage
Personal vehicle mileage between home and work should not be claimed under any circumstances. Any claims of this nature will be routinely rejected by the Technical Payroll team.
Any payments made in exceptional circumstances will be reported by the Technical Payroll team on form P11d, then submitted to HMRC, resulting in a tax charge to the employee.