NHS Mileage Rates 2026 and Claim Calculator

Work out what your trust should pay for your business miles at the current Agenda for Change rates, how that compares with HMRC's tax-free approved amount, and whether you could claim tax relief on the gap.

Want the rules first? Read NHS Mileage Tax Relief Explained.

Your mileage

Vehicle
How do you want to enter business miles?

Only work journeys count: visits, between sites, from home when home is your agreed base. Normal home-to-base commuting is not reimbursed.

Your tax rate (to value any relief)

Used only to find your marginal income tax rate. Leave blank to assume the basic rate (20%).

Your mileage claim

Enter your business miles to see your result

You will see what your trust should reimburse at the national Agenda for Change rates, how that compares with HMRC's approved amount, and whether you could claim tax relief on a shortfall.

Next step if you have a shortfall

Turn it into a tax relief claim

This calculator is free and stays free. If you want a personalised claim summary to use with HMRC's P87 or online form, the Tax Relief Calculator Pro is £9.99 for 6 months access, a one-off payment rather than a subscription.

Assumptions

  • The same rates are applied to every mile you enter. Miles driven before 1 June 2026 were paid at the earlier rates, and before 1 July 2026 the threshold was 3,500 miles, so enter those months separately or change the rates.
  • The NHS mileage counter is assumed to match the April to March tax year. NHS Employers moves its reset date to 1 April from 1 April 2027; until then it has been 1 July, so ask payroll which counter period you are in.
  • HMRC compares the total paid with the approved amount for all your business miles in the tax year, across every employer.
  • Relief is valued at your marginal income tax rate. National Insurance is not modelled.
  • Passenger and equipment allowances are not included. Reserve rates and local agreements are not modelled.
  • An estimate only. Your payslip and HMRC are the final word.

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Short answer

From 1 June 2026, NHS Agenda for Change staff in England using their own car are paid 59p a mile up to 4,500 miles a year and 36p a mile above that. HMRC's tax-free approved rate for 2026/27 is 55p for the first 10,000 miles and 25p after. Between roughly 5,400 and 17,900 business miles a year the NHS pays less than HMRC's approved amount, so you may be able to claim Mileage Allowance Relief on the difference. Below that range the NHS pays more, and the excess can be taxable. The calculator is free and works it out from your own miles.

⚠Check the rates, they are reviewed twice a year

NHS Employers' first review under the new mechanism is in October 2026, with any change from 1 January 2027. We have not seen an October outcome published as at 7 October 2026. If a new rate is announced, type it into the "rates used" panel and the result updates. Scotland, Wales and Northern Ireland have their own figures. This is a planning estimate and not tax advice.

NHS mileage rates 2026: what Agenda for Change staff are paid

These are the rates from NHS Employers' mileage allowance FAQs for business journeys made on or after 1 June 2026. They apply to Section 17 Agenda for Change staff in England and, per NHS Employers, resident doctors on the 2016 contract.

VehicleRate
Car, any fuel, up to the threshold (4,500 miles from 1 July 2026)59p a mile
Car, any fuel, above the threshold36p a mile
Motorcycle30p a mile
Pedal cycle20p a mile
Passenger5p a mile

The new mechanism uses HMRC's approved mileage rates as a baseline, adds a retrospective inflation measure (the CPI "operation of personal transport equipment" basket) and reviews twice a year. A rate only changes when the calculation moves it by more than a whole penny.

How the 4,500-mile threshold and reset date work

You are paid the higher rate until your business mileage in the counter period reaches the threshold, then the lower rate. The threshold rose from 3,500 to 4,500 miles on 1 July 2026. Mileage is counted per employee. NHS Employers says the counter resets on 1 April 2027 and each April after that. Until now the reset date has been 1 July, so for the rest of this period ask payroll which counter you are on. After April 2027 the counter lines up with the tax year, which makes the HMRC comparison on this page simpler.

NHS mileage vs HMRC approved rates: worked examples

These figures come from the calculator itself: car, 2026 NHS rates (59p to 4,500 miles, then 36p) against HMRC 2026/27 (55p to 10,000 miles, then 25p), valued at the 20% basic rate. A negative gap means the NHS pays more than HMRC approves.

Business milesNHS paysHMRC approvedHMRC minus NHSRelief at 20%
3,000 £1,770 £1,650 -£120 None
4,500 £2,655 £2,475 -£180 None
6,000 £3,195 £3,300 £105 £21
10,000 £4,635 £5,500 £865 £173
15,000 £6,435 £6,750 £315 £63

Up to 4,500 miles the NHS rate is 4p a mile above HMRC's, so the NHS pays more than the tax-free amount. Between 4,500 and 10,000 miles the NHS pays 36p where HMRC allows 55p, a 19p gap. Above 10,000 miles HMRC drops to 25p, so the NHS 36p is higher again.

Can I claim tax relief on NHS mileage?

HMRC's rule, from gov.uk, is that if your employer pays less than the approved amount you can claim Mileage Allowance Relief on the unused balance. You work it out by taking the approved amount for all your business miles in the tax year, subtracting what your employer reimbursed, and multiplying the result by your income tax rate. You can claim for the current tax year and the 4 previous tax years, using that year's HMRC rates. Our guide to claiming NHS tax relief yourself and the guide to backdating tax relief claims cover the process.

When the NHS pays more than the approved amount, there is nothing to claim. HMRC's rule is that the excess is added to your pay and taxed. NHS employers and unions said in June 2026 that employers can apply additional tax relief on NHS rates backdated to 1 April 2026, so check your payslips before assuming what has happened to the excess or the shortfall.

What counts as business mileage for NHS staff

  • ✓ Visits to patients, clients or other sites made as part of your job
  • ✓ Travel between work sites during the working day
  • ✓ If you and your employer have agreed that your normal work base is your home, all business miles from home to the places you visit (NHS Employers)
  • ✓ Travel to a temporary workplace for a limited period (HMRC)
  • ✕ Normal home-to-base commuting (not reimbursed by the NHS, and not eligible for HMRC relief)
  • ✕ Private journeys, or miles already reimbursed in full under another scheme

How to keep a mileage log HMRC will accept

HMRC asks for the reason for each journey and the start and end postcodes. Add the date and miles and keep a running total. The print button above produces a blank log with a summary of your result, and you can use a notes app or spreadsheet instead if you prefer. Keep your payslips too, because the claim is the difference between what you were paid and the approved amount.

Dates to watch for NHS mileage

DateWhat happens
6 April 2026HMRC's 55p approved rate applies for the whole 2026/27 tax year
1 June 2026NHS car rates rise to 59p and 36p
1 July 2026NHS threshold rises from 3,500 to 4,500 miles
October 2026First review of the mechanism, with any change from 1 January 2027
1 April 2027NHS mileage counter resets, and each April afterwards

Sources

NHS Employers: mileage allowance FAQs, NHS Employers: new mechanism for calculating AfC mileage reimbursement, gov.uk: business travel mileage rules for tax and gov.uk: tax relief for vehicles you use for work. How we check our figures is set out in our editorial policy.

Why trust this calculator

  • ✓ NHS rates and dates are taken from NHS Employers pages, and HMRC rates from gov.uk, not from other calculator sites
  • ✓ Every rate is shown and can be edited, so you can use your own trust's figures or enter a new rate the day it is published
  • ✓ The tax valuation uses the same income tax engine as our NHS Pay Calculator
  • ✓ Runs in your browser: your miles and pay are not sent to a server
  • ✓ Updated October 2026, and the review dates above are the next ones to check

Related guides & tools

NHS Mileage Tax Relief Explained

How Mileage Allowance Relief works for NHS staff.

NHS Tax Relief Calculator

Estimate what you could claim back across your expenses.

How to Claim NHS Tax Relief Yourself

The online and Self Assessment routes step by step.

Backdating NHS Tax Relief Claims

How far back you can go and what to include.

NHS Tax Codes Explained

Check the code your relief will be applied through.

District Nurse Salary

Pay for a role where mileage claims are common.

Frequently asked questions

What are the NHS mileage rates for 2026? +
For NHS Agenda for Change staff in England using their own car, NHS Employers gives 59p a mile up to the annual threshold and 36p a mile above it, for business journeys from 1 June 2026. The threshold was 3,500 miles and rose to 4,500 miles from 1 July 2026. Motorcycles are 30p a mile, pedal cycles 20p and passengers 5p. Scotland, Wales and Northern Ireland have their own arrangements, and the rates are reviewed twice a year, so check NHS Employers or your payslip for the figure that applies to you.
When do the NHS mileage rates change next? +
NHS Employers says the new mechanism reviews rates twice a year, with the first review in October 2026 and any change applying from 1 January 2027. The mileage counter reset date moves from 1 July to 1 April, starting on 1 April 2027. The NHS Staff Council changes a rate only where the calculation moves it by more than a whole penny. This calculator lets you type in new rates the day they are published.
What is the 4,500-mile threshold? +
It is the point in each counter period where the car rate drops. You are paid 59p a mile for your first 4,500 business miles and 36p a mile after that. It was 3,500 miles until 30 June 2026. Mileage is counted per person. NHS Employers says the counter resets on 1 April 2027 and each April after that, having previously reset on 1 July, so ask payroll which period you are in.
Is NHS mileage taxable? +
Mileage payments up to HMRC's approved amount are tax-free. For 2026/27 HMRC's approved rate for cars is 55p a mile for the first 10,000 business miles and 25p after that, applying from 6 April 2026. Any payment above the approved amount has to be added to your pay and taxed. On NHS rates that can happen on your first 4,500 miles, where 59p is above 55p, or above 17,864 miles or so, where the NHS 36p catches up with HMRC's lower 25p rate. Your trust decides how it processes this, so check your payslip.
Can I claim tax relief on NHS mileage? +
Yes, if your total mileage payments for the tax year are lower than HMRC's approved amount for your business miles. HMRC calls this Mileage Allowance Relief. With the 2026 NHS rates that applies roughly between 5,448 and 17,864 business miles a year. The relief is the difference multiplied by your tax rate, so a basic-rate taxpayer with a £105 shortfall (6,000 miles) gets about £21 back. You can claim for the current tax year and the 4 previous ones.
Why would HMRC's amount be higher than what the NHS pays? +
Because the two rates are structured differently. HMRC pays its higher 55p rate up to 10,000 miles a year, while the NHS rate drops from 59p to 36p after 4,500 miles. Between 4,500 and 10,000 miles the NHS pays 36p where HMRC allows 55p, so you are paid 19p a mile less than the tax-free approved amount. HMRC lets you claim tax relief on that gap, which is why higher-mileage community staff are the ones most likely to have something to claim.
Did my trust apply the extra tax relief automatically? +
Possibly. The June 2026 joint statement from NHS employers and unions says employers can apply additional tax relief on NHS reimbursement rates backdated to 1 April 2026. Whether your trust has done so is a local decision, so look at your payslips and ask payroll. If relief has already been given through payroll you should not claim the same amount again from HMRC.
What counts as business mileage? +
NHS Employers says reimbursement is payable for eligible business mileage only, so normal home-to-base commuting is not reimbursed. Where you and your employer have agreed your normal work base is your home, you are reimbursed for all business miles from home to the work locations you visit. HMRC takes a similar view for tax: travel to your usual workplace does not qualify, travel to a temporary workplace does.
What records do I need for a mileage claim? +
HMRC asks for a log showing the reason for each journey and the start and end postcodes. The print button on the calculator gives you a blank log with a summary of your result. Keep your payslips showing the mileage you were reimbursed too, because the claim is the difference between what you were paid and the approved amount.
Does this calculator work for Scotland, Wales and Northern Ireland? +
The prefilled NHS rates are the England Agenda for Change rates from NHS Employers. Other nations and some local agreements use different figures, so use the panel that shows the rates and change any of them to match your own policy or payslip. The HMRC comparison is the same across the UK, and the income tax rate uses Scottish bands if you choose Scotland.
How do I make the claim to HMRC? +
Use HMRC's online service for work expenses, or include it on your Self Assessment return if you already file one. You will need the business miles, what your employer paid, and your log. Our guide on how to claim NHS tax relief yourself walks through it, and the Tax Relief Calculator Pro builds a personalised summary of your claim.