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Small business mileage log: tips, rates and what to record
If you drive for work, business mileage can be one of your biggest tax-deductible costs, but only if you can prove it. A simple, consistent log is the difference between a confident claim and a guess.
Check official sources. Figures below were checked against the official pages listed at the bottom on 14 October 2026. Budget and Finance Act changes can alter them, so confirm before relying on them.
What to record for every business trip
- Date
- Start and end location, and the purpose (client, supplier, job site)
- Business miles or kilometres
- The vehicle used
- Odometer readings at the start and end of the tax year
Commuting between home and a regular workplace is generally not business travel. Trips to clients, temporary sites and suppliers usually are.
UK: HMRC simplified expenses (sole traders and partnerships)
| Vehicle | 2026/27 rate per mile | Before 6 April 2026 |
|---|---|---|
| Cars and goods vehicles, first 10,000 miles | 55p | 45p |
| Cars and goods vehicles, after 10,000 miles | 25p | 25p |
| Motorcycles | 24p | 24p |
For example, 11,000 business miles in 2026/27 = 10,000 × 55p + 1,000 × 25p = £5,750. You can't use the flat rate for a vehicle you've already claimed capital allowances on, and once you use it for a vehicle you must keep using it for that vehicle. You can claim parking and other travel such as trains on top.
Ireland: civil service motor travel rates
Employers can repay employees tax-free for business use of a private car at up to the civil service rates (in force since 1 September 2022):
| Annual business km | Up to 1,200cc | 1,201–1,500cc (and EVs) | 1,501cc+ |
|---|---|---|---|
| Up to 1,500 km | 41.80c | 43.40c | 51.82c |
| 1,501 – 5,500 km | 72.64c | 79.18c | 90.63c |
| 5,501 – 25,000 km | 31.78c | 31.79c | 39.22c |
| 25,001 km+ | 20.56c | 23.85c | 25.87c |
Irish sole traders generally claim the business share of actual motor running costs plus capital allowances, rather than a flat rate. Your log is what proves the business share, so check Revenue's guidance or ask an accountant how it applies to you.
USA
The IRS publishes a standard mileage rate each year, so check irs.gov for the current figure.
Habits that make it painless
- Log trips the same day, from your phone or at the end of the day.
- Photograph the odometer on the first and last day of the tax year.
- Match trips to your calendar or invoices so the purpose is obvious.
- Total it monthly so you can include it in your UK or Irish tax set-aside.
- Keep records for as long as your tax authority requires (six years in Ireland, and at least five years after the 31 January filing deadline in the UK).
Sources
- GOV.UK – Simplified expenses: vehicles
- Revenue – civil service rates
- Revenue – reimbursement rates for private vehicles
- GOV.UK – keeping records if you're self-employed
Figures checked 12–13 October 2026. Rules change, so always confirm with the official source.
Frequently asked questions
What is the HMRC mileage rate for 2026/27?
55p a mile for the first 10,000 business miles in a car or van, then 25p. Motorcycles are 24p.
What should a mileage log include?
The date, start and end points, purpose, miles or km, the vehicle, and odometer readings at the start and end of the tax year.
Not financial advice. These guides are general information for budgeting and planning, not financial, tax, legal or mortgage advice. Rules change and your situation is unique. Check official sources or a qualified adviser before you act.