Mileage claims for health care workers

If you work in health care, there are many reasons why you might need to use your own vehicle for travel on company time in the process of fulfilling the requirements of your role. Some health care professionals need to make home visits to people who are in their care, either as routine appointments or in the case of emergencies. For the elderly, infirm and those who are unable to access normal healthcare facilities, it may be necessary to travel to them to provide care or services which would otherwise be unavailable to them.

Taxation and mileage

For those health care workers who submit a tax return at the end of the financial year, the mileage that you will be able to claim will be affected by the distance you travel and the amount that you are paid by your employer in reimbursement, and HM Revenue & Customs’ interpretation of whether your mileage is eligible for tax purposes. Her Majesty’s Revenue and Customs allow tax payers to claim 45 pence per mile for travel undertaken in the course of conducting business, so you will need to keep track of the miles that you travel in the course of your duties and add them up at the end of the year. If you have a regular place of work, then the distance between your house and this place will be your ‘base’ rate and you cannot claim this as part of your tax relief. You will need to deduct the miles of your normal commute from the total distance travelled, and you can claim this at a rate of 45 pence per mile.

What this means

If you are going to the house of a patient who lives thirty miles away from you, but your normal journey to work is twenty miles, then you should only claim mileage for the ten miles, which is the extra distance you are travelling. You are responsible for the distance that you would have had to travel anyway, so you cannot claim this as part of your business miles. If your employer pays you the full rate of mileage allowance allowed by HMRC, then you can claim this mileage back at the normal rate.

Use our free calculator to find out how much income tax you could be entitled to reclaim.

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