# How to Claim Business Mileage in an Electric Car

By EV Charge Cables · Published 18 October 2026

**The short version**

UK EV drivers claim business mileage through HMRC's Advisory Electric Rate for company cars or the AMAP rate for personal vehicles, with current figures always on gov.uk.

- Company car drivers use the Advisory Electric Rate (AER); personal car drivers use the AMAP rate
- Keep a journey log with dates, destinations, distances, and business purpose for every claim
- Salary sacrifice and self-employment each have their own rules, so check with an accountant

If you drive your own electric car for work, you can claim back the cost of that business mileage from your employer, and the process works in the same way as it does for petrol or diesel drivers. HMRC sets an approved mileage rate for employees using personal vehicles for business trips, and there is also a separate advisory rate for those driving a company-owned electric car. The rates themselves change, so always check the current figures on [gov.uk](https://www.gov.uk/expenses-and-benefits-company-cars) before calculating a claim, and keep an eye on our [guides](https://www.evchargecable.co.uk/blogs/guides) for more practical EV ownership tips.

| Your situation | Which rate applies | Where to check |
| --- | --- | --- |
| Own your EV, use it for business trips | HMRC Approved Mileage Allowance Payment (AMAP) | gov.uk mileage allowance rates |
| Company-owned EV, employer reimburses electricity cost | HMRC Advisory Electric Rate (AER) | gov.uk advisory fuel rates |
| Salary sacrifice EV treated as company car | Advisory Electric Rate (AER) | gov.uk advisory fuel rates |
| Self-employed, EV used for business | AMAP or actual costs method | gov.uk self-employed expenses; consider an accountant |

### What is the difference between AMAP and the Advisory Electric Rate?

AMAP (Approved Mileage Allowance Payment) is the rate HMRC allows employees to claim when using their own vehicle for work. It is designed to cover both fuel and a contribution towards running costs. The Advisory Electric Rate (AER) is a separate figure for company car drivers claiming back the electricity cost of business miles driven in an employer-provided electric car. The two rates are different figures and apply in different circumstances, so it matters which one covers your situation. Both rates are updated periodically, so check gov.uk for the current amounts rather than relying on figures quoted elsewhere.

### How do you claim if you use your own electric car for work?

If your employer pays you less than the HMRC approved rate per mile, you can claim Mileage Allowance Relief (MAR) on the difference through a self-assessment tax return or by contacting HMRC directly. If your employer already pays you at or above the approved rate, there is nothing further to claim. The process is the same as for any personal vehicle: you track your business miles, your employer reimburses you, and if there is a shortfall you can reclaim the tax relief on it.

- Keep a mileage log for every business journey (date, start and end points, business purpose, miles covered)
- Note your odometer reading or use a mileage tracking app to record trips automatically
- Submit claims to your employer regularly rather than letting them accumulate
- Keep records for at least six years in case HMRC asks to see them

### Does it matter that you charge at home rather than at a petrol station?

For AMAP claims, no: the approved rate is designed to cover all running costs including fuel, so you do not need to itemise your electricity separately. Your employer pays the per-mile rate and that is the end of it from an employee perspective. For company car drivers using the AER, the rate is specifically intended to reflect the electricity cost of driving, so it is lower than petrol equivalents. If you charge primarily at home, you may want to note your home tariff when discussing reimbursement with your employer, though the AER is the HMRC-approved figure for tax purposes.

### What records do you need to keep?

HMRC expects you to be able to show that claimed miles were genuinely for business. A mileage log does not need to be elaborate, but it should be consistent and accurate. Many drivers use a simple spreadsheet or one of the dedicated mileage tracking apps. The key details for each journey are the date, where you travelled from and to, the reason for the trip, and the total miles. Commuting to your regular workplace does not count as business mileage for AMAP purposes, though travel from a home office to a client site or to a different work location usually does. If you are unsure about a specific journey, speak to your employer's payroll team or a tax adviser.

### What about self-employed drivers or company directors?

If you are self-employed and use your personal EV for business, you can either claim the AMAP rate through your tax return or claim the actual costs of running the vehicle (including a proportion of electricity, insurance, and depreciation). The AMAP method is simpler and requires less record-keeping; the actual costs method can produce a higher deduction if your business use is high and your costs are significant. Which approach is better depends on your individual circumstances, so it is worth asking an accountant. Company directors with a company-owned EV will typically be subject to Benefit in Kind (BIK) tax, which is calculated on the car's list price and the current BIK percentage for electric vehicles. Check gov.uk for the current BIK rates, as they change each tax year.

### Do salary sacrifice schemes change how mileage works?

In a salary sacrifice arrangement, the car is technically provided by your employer, so it is treated as a company car for tax purposes. That means the AER applies for reimbursing business electricity costs rather than AMAP. One advantage of salary sacrifice is that the BIK rate on electric cars is significantly lower than on petrol equivalents, which is a large part of why these schemes are popular. However, the mileage reimbursement process works much the same way: you record business trips and claim at the advisory rate. Your employer's HR or fleet team will usually have a straightforward process for this.

### Frequently asked questions

#### Can I claim for the cost of charging at public chargers on a business trip?

If you are using your own EV and claiming AMAP, the approved rate covers all costs and you cannot additionally claim for public charging on top. If you are in a company car and your employer reimburses actual electricity costs rather than the AER, it is worth discussing the policy with your employer or fleet manager, as practices vary. Always clarify the policy before a trip.

#### What counts as a business journey for AMAP?

Any journey made wholly and necessarily for work purposes qualifies. This includes travelling to see clients, visiting different office locations, attending training at another site, or making deliveries. Your regular commute from home to your usual workplace does not qualify, even if you work from home occasionally. If in doubt, HMRC guidance on gov.uk covers the definition clearly.

#### Do I need to tell HMRC I drive an electric car?

Not specifically for mileage claims. Whether you drive a petrol, diesel, or electric car, the AMAP and AER frameworks apply in the same way. The distinction matters for BIK tax if you have a company car, because electric vehicles attract a much lower BIK percentage than petrol equivalents. Your employer's payroll should handle this, but it is worth confirming they are using the correct rate.

#### Can I claim for charging equipment installed at home?

If your employer installs a workplace charger at your home to support business use of a company car, there may be a specific tax exemption that applies. For personal vehicles and home chargers you pay for yourself, the AMAP rate is intended to cover all costs including home charging. Check current HMRC guidance or speak to a tax adviser for your specific situation, as the rules have evolved.

#### What if my employer pays me more than the approved AMAP rate?

Any reimbursement above the HMRC approved rate is treated as taxable income. You would need to declare it and pay income tax and National Insurance on the excess. Most employers pay at or below the approved rate to avoid creating a tax liability for their employees. If yours pays above it, your payroll team should be handling the tax treatment correctly.

#### Is there a simple app for tracking business mileage in an EV?

Several apps are designed specifically for mileage tracking, and many work well regardless of what type of car you drive. They typically use GPS to record journeys automatically and let you tag each one as business or personal. Some integrate with accounting software. Check reviews and compare options, as features and pricing vary. Your employer may already have a preferred system or a company process for submitting mileage claims.

Claiming business mileage in an electric car is straightforward once you know which rate applies to your situation. Keep consistent records, check the current rates on gov.uk, and speak to a tax adviser if your circumstances are more complex. While you are sorting out the practical side of EV ownership, explore the [EV Charge Cables home page](https://www.evchargecable.co.uk/) to find the right charging cable for your car, and browse our [full guides library](https://www.evchargecable.co.uk/blogs/guides) for more tips on running costs, home charging, and making the most of your electric car.

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