Guide for the United Kingdom
HMRC mileage rates for an electric car, and how to log them
If you use your own electric car for work in the UK, HMRC approved mileage allowance payments let you claim or reimburse a fixed amount per business mile. The rates are the same for an electric car as for any other car.
Reviewed October 7, 2026
The rates
For cars and vans the approved rate is 45p per business mile for the first 10,000 miles in a tax year, and 25p per mile after that. The UK tax year runs from April 6 to April 5.
Because the rates are per mile, they do not depend on the type of car. A Tesla and a petrol hatchback are treated the same way.
How to count your miles
Count business miles in the tax year, not the calendar year. The first 10,000 are paid at the higher rate, so the order of your trips matters. A log that shows each trip with its date lets you apply the rate correctly at the point where you pass 10,000 miles.
Travel between home and a permanent workplace is normally not business mileage. Trips to clients, to a temporary workplace or between work sites can be.
What to record
HMRC expects you to be able to show how you arrived at your figure. A simple log of each business trip is enough if it is complete and kept as you go.
- Date of each trip
- Where you started and where you went
- Business reason
- Miles driven
| Business miles in the tax year | Rate per mile |
|---|---|
| First 10,000 miles | 45p |
| Above 10,000 miles | 25p |
Common questions
Are HMRC mileage rates different for electric cars?
No. The approved mileage rates of 45p and 25p per mile apply to cars and vans of every type, including electric cars.
When does the lower 25p rate start?
After the first 10,000 business miles in the tax year, which runs from April 6 to April 5.
Does OhMyMiles make an HMRC report?
Yes. The HMRC report lists your business trips with dates, routes and purposes and applies 45p and 25p per mile.
This guide describes published rates and recordkeeping, not tax advice. Rates can change, so check GOV.UK for the current figures. Sources: GOV.UK, rules for tax relief on mileage, GOV.UK, claim mileage allowance as a sole trader.