To ask the Chancellor of the Exchequer, what recent assessment he has made of the impact of HMRC-approved mileage rates remaining fixed since 2011 on women.

Approved Mileage Allowance Payments (AMAPs) are used by employers to reimburse an employee’s expenses for business mileage in their private vehicle.

The government sets the AMAP rates to minimise administrative burdens. The AMAP rates applies equally to all employees, irrespective of their gender, who use their own car or van for business mileage.

The AMAP rates aim to reflect running costs including fuel, servicing and depreciation. Depreciation is estimated to constitute the most significant proportion of the AMAP rates.

Employers are not required to use the AMAPs rates. Instead, they can agree to reimburse a different amount that better reflects their employees’ circumstances. If an employee is paid less than the AMAP rate, they can claim Mileage Allowance Relief (MAR) on the shortfall. However, where payments exceed the relevant AMAP rate, there may be a tax and National Insurance charge on the difference.