Deliveroo Mileage Allowance UK 2026: Car vs Bicycle AMAP Guide
Deliveroo bicycle riders claim 20p per mile under HMRC Approved Mileage Allowance Payments (AMAP). Car riders claim 45p per mile for the first 10,000 business miles and 25p thereafter. On 10,000 delivery miles, a bicycle rider claims £2,000 in tax-free deductions — a car rider claims £4,500. Keep a mileage log for every shift to support your claim.
Key Takeaways
- Bicycle AMAP rate: 20p per mile — applies to Deliveroo and Bolt Food cyclists
- Car AMAP rate: 45p per mile first 10,000 miles, 25p per mile thereafter
- Bicycle repairs and accessories: claimable separately in addition to AMAP (unlike car)
- Dead miles count: riding to start a shift and between orders are business miles
- Mileage log required: date, route, and distance for every shift
- 10,000 bicycle delivery miles = £2,000 deduction from taxable income
What Are the HMRC AMAP Mileage Rates for Deliveroo Riders in 2026?
HMRC sets fixed Approved Mileage Allowance Payment (AMAP) rates for self-employed workers. Deliveroo bicycle riders claim 20p per mile. Car and van riders claim 45p per mile for the first 10,000 business miles and 25p per mile after that. These rates have not changed since 2011 but remain the standard HMRC-approved method.
| Vehicle Type | First 10,000 Miles | Above 10,000 Miles | Notes |
|---|---|---|---|
| Bicycle | 20p/mile | 20p/mile | Repairs claimable separately |
| Car or van | 45p/mile | 25p/mile | Covers fuel, insurance, depreciation |
| Motorcycle | 24p/mile | 24p/mile | All motoring costs included |
| Most Deliveroo riders | Bicycle: 20p/mile | 20p/mile | + claim repairs separately |
"The approved mileage rates are the maximum tax-free amounts an employee or self-employed person can receive for using their own vehicle for business journeys. If you pay yourself less, you cannot claim the difference retrospectively."
GOV.UK — Approved Mileage Allowance Payments
Bicycle vs Car: Which Gives the Bigger Mileage Deduction for Deliveroo?
Car riders claim significantly more per mile (45p vs 20p), but bicycle riders can claim repair and maintenance costs on top of AMAP. For most urban Deliveroo riders covering 8,000–15,000 miles per year, the bicycle AMAP plus repair claims still produces a lower total deduction than the car rate.
| Annual Miles | Bicycle AMAP | Bicycle + Repairs (est.) | Car AMAP | Difference |
|---|---|---|---|---|
| 5,000 miles | £1,000 | £1,200 | £2,250 | Car +£1,050 |
| 8,000 miles | £1,600 | £1,900 | £3,600 | Car +£1,700 |
| 12,000 miles | £2,400 | £2,800 | £5,000 | Car +£2,200 |
| 15,000 miles | £3,000 | £3,500 | £5,750 | Car +£2,250 |
| Key point | Bicycle: lower per mile | Add repair costs | Car: always higher | Use car if you have one |
If you deliver by car, always claim the AMAP car rate rather than actual costs unless your vehicle has unusually high running costs. See our full Deliveroo tax guide 2026 for how mileage fits into your total tax calculation.
What Miles Count as Business Miles for Deliveroo?
All miles ridden or driven for business purposes count — including dead miles between orders and riding to start your shift. The key test is whether the journey was made wholly for business purposes. Personal detours within a business journey do not count.
- Riding from home to pick up first order: Counts as business miles
- Restaurant to customer delivery: Counts as business miles
- Between orders (dead miles): Counts as business miles if you are working
- Riding home at end of shift: Counts as business miles
- Personal errands during a shift: Does not count — log separately
- Riding to a second job: Does not count as Deliveroo business miles
HMRC is clear that journeys from home to a regular fixed workplace are not business miles. However, Deliveroo riders do not have a fixed workplace — your starting point changes daily — so all rides to begin a shift are claimable.
How to Keep a Mileage Log for Deliveroo in the UK
HMRC requires a mileage log recording date, journey start and end, business purpose, and total miles for each trip. Digital records are fully accepted. You must keep mileage records for at least 5 years after the 31 January filing deadline.
- Record the date of each delivery shift
- Note the start location (home postcode or first restaurant postcode)
- Note the end location (last delivery postcode or home postcode)
- Record the total miles for the entire shift
- Note the business purpose — "Deliveroo deliveries"
- Total weekly and monthly miles to make your annual claim simpler
- Apps for cyclists: Strava, Komoot, or CycleStreets can auto-record routes
- Apps for drivers: MileIQ, Driversnote, or TripLog auto-log car journeys
- Spreadsheet: A simple Google Sheet with date, miles, and notes is sufficient
- HMRC accepts digital records: No paper logbook is required if you keep digital records securely
What Bicycle Costs Can Deliveroo Riders Claim in Addition to Mileage?
Unlike the car AMAP rate, the bicycle rate does not cover all costs — you can claim bicycle repairs, maintenance, and accessories separately in addition to your 20p per mile claim. This is a significant advantage over the car rate for high-maintenance delivery bikes.
- Tyres and inner tubes: Replacement tyres and puncture repair costs
- Brake pads and cables: Safety maintenance items
- Chain, cassette, and drivetrain: Worn components replaced due to heavy delivery use
- Lights: Front and rear lights required for night deliveries
- Helmet: Safety equipment used solely for work deliveries
- High-visibility clothing: Hi-vis jackets and vests for road safety
- Delivery bags: Insulated boxes and thermal bags used for Deliveroo orders
- Bicycle service: Annual service costs proportional to business use
Keep receipts for all bicycle maintenance and equipment. If you also use your bicycle for personal journeys, apportion costs based on business vs personal mileage ratio.
How Much Tax Does Mileage Save a Deliveroo Rider?
Every £1 of mileage deduction reduces your taxable income by £1, saving approximately 20p in income tax plus 6p in Class 4 NI — a total saving of 26p per £1 deduction for basic-rate taxpayers. On 10,000 bicycle miles (£2,000 deduction), total tax saving is approximately £520.
| Vehicle | Annual Miles | AMAP Deduction | Income Tax Saving (20%) | NI Saving (6%) | Total Saving |
|---|---|---|---|---|---|
| Bicycle | 8,000 | £1,600 | £320 | £96 | £416 |
| Bicycle | 12,000 | £2,400 | £480 | £144 | £624 |
| Car | 10,000 | £4,500 | £900 | £270 | £1,170 |
| Car | 15,000 | £5,750 | £1,150 | £345 | £1,495 |
| Best for tax saving | Any | Claim every mile | 20% saving | 6% saving | 26p per £1 deduction |
Use our Deliveroo tax calculator to enter your actual mileage and see your exact tax bill after all deductions. For the full picture of Deliveroo tax including income tax, NI, and quarterly payments, see our Deliveroo tax guide 2026.
Deliveroo Mileage Allowance UK 2026 — FAQ
What mileage can Deliveroo riders claim in the UK?
Bicycle riders claim 20p per mile. Car and van riders claim 45p per mile for the first 10,000 business miles and 25p per mile thereafter. Motorcycle riders claim 24p per mile. All rates are under HMRC Approved Mileage Allowance Payments.
Can Deliveroo bicycle riders claim mileage?
Yes. HMRC allows bicycle riders to claim 20p per mile under AMAP rules. This applies to all delivery miles including riding to pick up an order and returning from the final drop. Keep a mileage log for every shift.
Is it better to claim mileage or actual costs as a Deliveroo rider?
For most Deliveroo riders, AMAP mileage produces a larger deduction and requires far less record-keeping than actual costs. Only high-mileage car drivers with significant fuel and maintenance costs may benefit from the actual costs method.
How do I keep a mileage log for Deliveroo?
Record the date, starting postcode, ending postcode, business purpose, and total miles for each shift. Apps like MileIQ or Strava can automate this. HMRC accepts digital records. Keep records for at least 5 years.
Can I claim bicycle repairs in addition to mileage?
Yes. Unlike car AMAP, the bicycle rate does not cover all running costs. You can claim bicycle repairs, tyres, brake pads, lights, and maintenance separately in addition to your 20p per mile AMAP claim.
What is the difference between AMAP for bicycles and cars?
Car AMAP at 45p/mile covers all motoring costs including fuel, insurance, and depreciation. Bicycle AMAP at 20p/mile covers basic running costs only — repairs, accessories, and maintenance can be claimed separately on top.
Do dead miles count for Deliveroo mileage claims?
Yes. Riding from home to start a shift, between orders, and returning home at end of shift all count as business miles. Document each journey separately in your mileage log with the date and distance.
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