Cars and vans 2011/12

	First 10,000 miles	Excess over 10,000 miles
All Cars	45p	25p
Motorcycles	24p	24p
Bicycles	20p	20p

These rates represent the maximum tax free mileage allowances for employees using their own vehicles for business.
Any excess is taxable. If the employee receives less than the statutory rate, tax relief can be claimed on the difference.