[
{ "vehicle": "car-van", "firstRatePence": 40, "thresholdMiles": 10000, "secondRatePence": 25, "validFrom": "2002-04-06", "validTo": "2011-04-05", "note": "Finance Act 2001 Sch 12 (ICTA 1988 Sch 12AA), then ITEPA 2003 s230(2) as enacted: 40p first 10,000 miles, 25p after" },
{ "vehicle": "car-van", "firstRatePence": 45, "thresholdMiles": 10000, "secondRatePence": 25, "validFrom": "2011-04-06", "validTo": "2026-04-05", "note": "Approved Mileage Allowance Payments (Rates) Regulations 2011 (SI 2011/896): 45p first 10,000 miles from 6 April 2011" },
{ "vehicle": "car-van", "firstRatePence": 55, "thresholdMiles": 10000, "secondRatePence": 25, "validFrom": "2026-04-06", "validTo": null, "note": "Increase announced 21 May 2026, retrospective to 6 April 2026: 55p first 10,000 miles" },
{ "vehicle": "motorcycle", "firstRatePence": 24, "thresholdMiles": null, "secondRatePence": 24, "validFrom": "2002-04-06", "validTo": null, "note": "24p a mile, every mile" },
{ "vehicle": "bicycle", "firstRatePence": 20, "thresholdMiles": null, "secondRatePence": 20, "validFrom": "2002-04-06", "validTo": null, "note": "20p a mile, every mile" },
{ "vehicle": "passenger", "firstRatePence": 5, "thresholdMiles": null, "secondRatePence": 5, "validFrom": "2002-04-06", "validTo": null, "note": "ITEPA 2003 s234: 5p a mile for each fellow employee carried on business in a car or van" }
]