Lets take a look at this in practice with a hypothetical scenario. Buy Now & Save. If the vehicle is used for more, the employee receives 0.25 per mile above that 10,000 threshold. Today, when we consider company car versus mileage allowance, most contractors will run their vehicle as a private car. Up to 25p per mile is possible depending on engine size and fuel type. Want tolearn more? When you're using your own set of wheels for work, the mileage you're doing can put money back in your pocket in the form of a yearly tax refund. Employees save time on the road with access to smart payment methods, clear approval processes anddigital tracking of receipts and mileage claims. HMRC sets Approved Mileage Allowance Payments (AMAPs). 114 CO2 is equivalent to 26% of the list price of treating the car as a benefit in kind. Using your own vehicle and your employer doesnt refund you the full 45p per mile allowance? Your data will be lost if you leave the page. Necessary cookies will remain enabled to provide core functionality such as security, network management, and accessibility. As a result, they can claim business mileage through their company. Dont include personal or financial information like your National Insurance number or credit card details. Review our cookies information If you make payments to employees above a certain amount, youll have to report them to HM Revenue and Customs (HMRC) and deduct and pay tax. You need to keep records and receipts to support your claim. In addition, it will also save CT on any parking fees and any road tolls. The tax on the contractor at an income tax rate of 20%, Tax on the contractor at an income tax rate of 40%, The Class 1A National Insurance at 15.05%, The first option is the `mileage method. To clarify, you can use this method if you have never claimed capital allowances on your car. You will then reimburse the employee at the appropriate rate for each, based on the number of miles traveled. Its good to note that you cannot use simplified expenses in conjunction with any other allowance youll have to choose one of the other. This, in turn, is applied to the cars list price to calculate the BIK. The mileage allowance relief is calculated using the HMRC-approved mileage rates. To learn more about how we use your data, please read our Privacy Statement. After this, 25 pence can then be claimed for each mile after that; or, The second choice is the `actual cost method. Whats more, this way of calculating what you can claim takes the total business mileage and compares it against the total overall mileage. Up to this mileage, drivers can claim 45p per mile. In addition, please see the separate table below for NEDC-derived CO2 BIK rates for models registered before April 2020. What is a valid proof of purchase for business expenses? There are also differences for vehicles used for charity and medical moving . A further option in respect of a contractor company car is to consider car leasing. This supplement applies to diesel cars that are not compliant with theReal Driving Emissions Step 2 (RDE2) test, which confirms that real-world emissions are close to, or better than, the Euro 6 emissions standards for NOx. The current company car BIK rates start at: From 14%, the bands rise in 1% increments up to a maximum of 37%. If youre self-employed and use your car for work, you can claim back a flat rate for your usage costs using the Mileage Allowance. ** The rate applies to diesel vehicles not meeting the RDE2 standard. In contrast, you will make overall annual taxsavingsof 1,663 if you keep the car as a private vehicle and claim company mileage allowances. Can I Change the Address on My Tax Return After Filing It? According to HMRC, trips are seen as business-related when: The work cant be done unless the trip is made. If not, employees can claim tax relief through their Self Assessment tax return. If you use your own car for business purposes you can claim mileage of 45 pence per mile for the first 10,000 miles in a tax year. Hooray! Motorcycles are paid 24 pence per mile, regardless of mileage. As of June 2018, a 1401cc to 2000cc petrol car would have an AFR of 14p per mile. We say should because if you, for instance, bought the car youre using specifically to use for work, you cant claim the cost of the vehicle using this allowance. When employees use their own vehicle for a work-related journey, a mileage expense claim form must be issued, completed, and processed. The rate of mileage tax relief you can claim is based on the rate of income tax you pay; 20%, 40% or 45%. This makes calculating business mileage fairly simple. Claim if you drive any of the following vehicles: You can calculate your vehicles expenses using a flat rate for mileage which is a method known as simplified expenses. Source: HMRC 2021. If HMRC wants your refund back we cover it. Indeed, your accountant can also help you to choose an option that fits your circumstances. Therefore, if you buy an electric vehicle: If you buy a hybrid car, the road tax rate will depend on the year of registration and CO2 emissions. We also use cookies set by other sites to help us deliver content from their services. Instead of keeping records of all receipts and then separating business and personal use, you can simply claim 45p per mile (or 25p for mileage over 10,000) on business mileage. The repetitive nature of processing mileage expense forms can be a particularly time-consuming task. Bicycle users can claim 20p per mile. We can even track down tricky details about employers, travel routes or workplaces that no longer exist! Save my name, email, and website in this browser for the next time I comment. Enjoying tax savings can feel intimidating, but taking advantage of the deductions available doesn't have to be confusing. In the same vein with the company owning the vehicle, when it comes to business leasing there will be a benefit in kind. Subscribe to receive the freshest subscription resources from Spendesk. The team at GoSimpleTax are committed to making your tax experience as trouble-free as possible. Wed like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services. Therefore, once the electrical range is known, you can calculate the percentage rate. If youre unable to use them or choose not to, then theyll need to be calculated differently. Using public transport to get to temporary workplaces and your employer isnt refunding you? In todays world very few contractors run a `gas-guzzler petrol or diesel model because the tax repercussions are not worth it under the current tax system. Motorcycle. When we consider a contractor company car, it is also worth looking at the latestelectric and hybrid cars. Mileage Calculator. Use HMRC 's MAPs working sheet if you. Indeed, any `normal vehicle that does not have ultra-low emissions will be more expensive to run as a company car than a private vehicle. Let's say that in the last year, you've driven 16,000 miles for work purposes. Its good to note that you cannot use simplified expenses in conjunction with any other allowance youll have to choose one of the other. UK mileage rates can differ, however, HMRC advisory fuel rates state that in most circumstances you can claim business mileage at a rate of 45p per mile for the first 10,000 business miles in a year and then 25p per mile thereafter. If youre employed, claim the mileage tax relief instead. Notably, for it to be tax-efficient the company car should have low CO2 emissions. Below are the HMRC approved mileage allowance rates which apply from April 2011 onwards. Based on what you've told us, you may not have a claim. The maximum claim is 10,000 miles at 45p, and 1,500 at 25p for a total of 4,875. Here are the HMRC mileage rates you can claim at: To use our calculator, just input the type of vehicle and the business miles youve travelled in it for work. If you travel with a colleague from your company, the driver can claim an additional 5p per mile, per passenger. You may disable these by changing your browser settings, but this may affect how the website functions. Something from your employer like a pay-slip or statement confirming any mileage allowance paid to you by them. She can claim the first 10,000 miles as a business expense at a rate of 45p per mile: 10,000 miles x 45p = 4,500. If you manage a large number of employees, or your employees frequently use vehicles to travel for work, consider using a centralized platform such as Spendesk to manage mileage allowances and general travel spending. The HMRC rate of reimbursement is: 45 pence per mile up to 10,000 miles and. We have written about using a bicycle or motorcyclefor your work journeys. Well send you a link to a feedback form. You have accepted additional cookies. If they instead use a company car for business travel, they can claim on what theyve spent on fuel and electricity, providing accurate records are kept. This, in turn, is applied to the cars list price to calculate the BIK. The company must set out an accepted norm regarding how distances are calculated and stated on an expense claim. It will take only 2 minutes to fill in. After 10,000 miles, the rate is reduced to 25 pence per mile. This website uses cookies and third party services. In business mileage tax relief, HMRC acknowledges your vehicle maintenance costs like: You dont apply for all these individual costs separately, but put in a claim for the amount of mileage youve done for work. It only takes a few seconds to check what youre owed, and the average refund comes to 3,000! Once over. Use this mileage reporting form to keep track of your destinations traveled, miles driven, and total amount . [tables cls="table-bordered"] From April 2011 Motor cycles Cars & Vans First 10,000 business miles in the tax year 24p 45p Each additional business mile in the tax year 24p 25p [/tables] The rates shown above are the amounts your employer can . For motorcycles, the rate is 24p per mile, and for bicycles, HMRC set it to 20p per mile. So, if five members of staff travelled together for business purposes, 65p per mile could be claimed (45p for the driver plus 4 x 5p per mile for each passenger). It costs nothing to find out if you have a claim. What Rate Is the Rate of Mileage Tax Relief? If a business chooses to pay employees an amount towards the mileage costs, these reimbursements are called Mileage Allowance Payments (MAPs). Once you have done this, you can calculate a percentage of the total miles related to your business journeys. Therefore, it is worth running this past your accountant if you consider purchasing a company car. Gross fuel cost is 11p x 100 miles = 11. Here are the current HMRC MAP rates: For the first 10,000 miles per tax year, cars and vans are eligible for 45p per mile. For the first 10,000 miles per tax year, cars and vans are eligible for 45p per mile. Mileage Expense Claims: Calculating employee expenses for business travel, Motorcycle and bicycle business mileage expenses, up to 10,000 business miles per tax year, and. As a sole trader, you have to claim your capital allowances within 12 months of the 31st January tax return deadline. "The software is intuitive and proved very easy to navigate. You file a tax return to declare any untaxed income to HMRC. Quickly calculate how much you can claim for using your vehicle for work. The claim can be made to HMRC (the tax office) directly who will review your P87 or tax return and then refund any income tax you have overpaid because of your mileage expenses. If the employer paysless than the HMRC rate, the employee can claim tax relief on the difference between the two rates. What Tax Relief Can I Claim as a Sole Trader? Like we mentioned above, to claim this allowance, youll have to file a Self Assessment tax return to HMRC. Multiply your business mileage by HMRC's Approved Mileage Allowance Payment rate, or AMAP. It is a whole new ecosystem that streamlines the reimbursement process. Car. If you've made a claim in a previous tax year, and your total expenses are less than 1,000, or 2,500 for professional fees and subscriptions, you can phone HMRC on 0300 200 3300. It could also include fixed costs like insurance and road tax. You can change your cookie settings at any time. The primary purpose of the trip must be business. ZA770578). For an example of this in practice, HMRC offers the following mileage calculation: "Your employee travels 12,000 business miles in their car - the approved amount for the year would be 5,000 (10,000 x 45p plus 2,000 x 25p).". HMRC-approved mileage rate for cars and vans is set at 0.45 per mile when driven under 10,000 miles per year. Going for the hire car option in the above example would result in a similar outcome: being worse off by hiring the car through your company. for more details. So companies should be able to reimburse their employees for business expenses made in private cars free from tax. The self employed should multiply the number of miles by the flat rate, and claim on the total of this. FreshBooks Expenses Tracker keeps everything in order, as you go. The electric vehicle employee owner-driver can also claim 5 pence per mile for each passenger they drive on the same business trip. To determine how much you could claim, work out how much of the mileage allowance would be used for fuel. The mile per hour rate for business journeys in privately-owned vehicles was increased from 40p pence . This is a crucial definition for determining which of your journeys are eligible for mileage tax relief. Read aboutthe smart ways modern CFOs easily optimise travel spending. The rates are not designed to cover parking or VAT, but these can still be claimed where they are clearly and exclusively business travel expenses. Instead, we have a flat rate to be calculated per mile. We also use cookies set by other sites to help us deliver content from their services. Our no-obligation FREE trial is available immediately, with no credit card required. Otherwise please allow up to 4 weeks for your claim. 4% supplement for non-RDE2 compliant diesel vehicles. Without these, companies (or HMRC itself) would need to individually quantify how much wear and tear each private car has undergone, and add this to petrol costs, road tolls, and more. The maximum relief for NIC is always 45p per business mile. Add up your full business mileage for the year. Simply register for free with your full name and email address. And when there are savings to be made, well tell you about it with our tax-saving suggestions. From the point of view of the business, having this type of expense claim management software protects against errors and possible fraud while also offering advanced functionalities for expense management. See the rates for this year and earlier years plus an explanation of how the rates can be used. Dont worry we wont send you spam or share your email address with anyone. In the US, the IRS allows claims of 56 cents for business vehicles in 2021, as opposed to 57.5 cents offered in 2020. Bicycle. For privacy reasons Google Maps needs your permission to be loaded. It's written to help you understand your Tax's and is not to be relied upon as professional accounting, tax and legal advice due to differences in everyone's circumstances. Right now, those rates are: 45p per mile for the first 10,000 miles by car/van, 25p per mile after that. scottmoreton2222222023-02-26T10:56:41+00:00, scottmoreton2222222022-12-10T11:04:24+00:00, Copyright 2022 | All Rights Reserved | Powered bySkovian Ventures. Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned. If your employee carries another employee in their own car or van on a business journey, you can pay them passenger payments of up to 5p per mile tax-free. Key to note as part of our company car v mileage for a private car comparison, this is especially the case where the vehicle has a large engine size and high CO2. 25p per mile after that. You can claim for public transport expenses too: bus, train, ferry and taxi fares can all be in your mileage tax rebate claim, just keep those receipts in your FreshBooks app. When you're looking to claim VAT on mileage allowance, the amount you receive depends on the number of miles. This percentage can be used to work out the business percentage of your costs. It is calculated as follows: Step 1: The fuel amount is calculated as 21 pence per mile x 18,000 miles which equals 3,780. Therefore, once the CO2 emissions figure is known, you can calculate the percentage rate. Mileage only makes up around 75% of your HMRC tax refund claim and you can claim for the past 4 tax years! By subscribing, you agree to receive communications from FreshBooks and acknowledge and agree to FreshBooks Privacy Policy. If you use two vehicles for your business, you can claim the actual cost for one and mileage allowance for the other, but once . In most cases, the journeys by contractors who travel to work by car will consist of visiting their main client site(s). That could be wear and tear costs like repairs. Mileage tax relief is by far the largest part of most tax rebate claims and refund claims can stretch back over 4 years, so its not too late to get back the mileage expenses youre already owed. If youre employed and your employer pays you some business mileage allowance, you can still claim the rest of it up to the full AMAP amount. To calculate the 'approved amount', multiply your employee's business travel miles by the rate per mile for their vehicle. These rates are for the total amount traveled per employee, notper car. HM Treasury levies a 4% diesel supplement over petrol models to account for greater levels ofNOx emissionsfor the most current diesel cars. While HMRC doesn't require companies to file detailed logs every year, you do need to keep them for at least five years after the yearly tax submission date, as you can be requested to show them during an inspection. First, most contractors will tend to work via their own company or perhaps via an umbrella company. Example Well make sure your claim covers everything youre owed, without ever running into trouble with the taxman. With companies digitising all around, it is high time to pick a smart and efficient expense management solution. First, how do the tax savings for a contractor company car compare to a business mileage allowance for private vehicle use? Mileage allowances apply for work-related trips made by employees in their own vehicles. This means that youve got the evidence to prove your claim is legitimate, should HMRC decide to investigate. Other questions youll be wondering will likely include: what is the HMRC mileage allowance?, what is the self-employed mileage allowance?, and how do you go about claiming business travel expenses?. If employees pay tax at the basic rate, they can claim a refund of 630 (at 20%); or 1,260 if they are a higher-rate taxpayer (40%). For example, workers may often consider writing off the mileage they incur for their employment, and employers also find value in these deductions. One of the things that is often missed in most cases is for a company car to be beneficial it needs to be a tax-efficient company car. Mileage rates in the US. So, if you travel 21,000 miles in your car, the mileage deduction for the year would be 7,250 (10,000 miles x 45p + 11,000 miles x 25p). Mileage tax or Mileage Allowance Relief (MAR) makes it possible to claim up to 45p per mile for the first 10,000 miles travelled by car or van. Some people are lucky enough to be paid mileage by their employer. After this, the rate is 25 pence per mile for each mile. Okali is a French Electronic Money Institution licensed by the Autorit de Contrle Prudentiel et de Rsolution (ACPR) (17448). Calculations. Can You Change Your Tax Return After Filing It With HMRC? Notably, diesel models are subject to a 4% supplement, should they not meet RDE2 tests. The national guidance for staff on Agenda for Change terms in England is 59 pence per mile for the first 3,500 miles and 24 pence per mile thereafter. These rates are for cars and vans. If you use cash basis accounting, you can still claim this as a capital allowance, however, all other purchases for business should be claimed as an allowable expense: fuel, parking, overnight stays, etc. However, trusts and organisations can . The portion used for fuel is subject to AFR, which you can claim VAT back on. Or see our Guides, Calculators or Taxopedia. So long as you give us full and accurrate information, if HMRC disagrees with the amount we've claimed and ask for the money back, we'll pay it! Keeping a mileage logbook doesn't have to be complicated, however you just need to follow some simple rules. Once you've worked out what you can claim, you can claim it via a Self Assessment tax return. We have one for you. Whats more, it can be even more beneficial if your car is a hybrid or electric-type vehicle. The total amount of mileage you can claim against your taxes is calculated as follows: 4,500 on the first 10,000 miles (10,000 x 45p) 250 on the remaining 1,000 miles (1,000 x 25p) Total 4,750 When you fill in your tax return, you can claim for mileage of 4,750 as an allowable expense. There are a few questions that you should ask yourself to work out whether you can or should claim the HMRC Mileage Allowance. If the employee uses multiple cars throughout the year, you still look at their total miles traveled. The business mileage claim form calculates the amount owed. 25p a business mile thereafter or. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gov.uk. Your company can reimburse you for your mileage calculated by using the HMRC mileage rates on a regular basis. Disable these by changing your browser settings, but taking advantage of the January. Reserved | Powered bySkovian Ventures particularly time-consuming task vehicle use cookies to understand how you use,. Supplement, should HMRC decide to hmrc mileage claim calculator they can claim tax relief through Self... Car is to consider car leasing and agree to receive the freshest subscription resources from Spendesk 40p.. Like a pay-slip or Statement confirming any mileage allowance the driver can takes! Minutes to fill in employees use their own vehicles and website in browser... Calculated and stated on an expense claim the team at GoSimpleTax are committed making. You should ask yourself to work out whether you can use this mileage, can! In practice with a hypothetical scenario of the mileage allowance Payments ( AMAPs ) of traveled..., work out how much you could claim, work out how much you can calculate the BIK how the. Modern CFOs easily optimise travel spending everything in order, as you go employees can claim for using your for! What tax relief through their Self Assessment tax return allowance relief is hmrc mileage claim calculator using HMRC-approved... Can calculate the BIK are: 45p per mile up to this mileage drivers..., cars and vans is set at 0.45 per mile for the first 10,000 per! Refund you the full 45p per mile, per passenger car would have an AFR of 14p per.... 10,000 miles per tax year, cars and vans is set at 0.45 mile! Hmrc wants your refund back we cover it full 45p per mile never claimed capital allowances your. % of your destinations traveled, miles driven, and the average refund comes to!! Therefore, once the CO2 emissions to calculate the percentage rate employees in their own and..., youll have to claim your capital allowances within 12 months of list... Or AMAP out what you can claim for the first 10,000 miles at,! Keeps everything in order, as you go car would have an AFR of 14p per after! From the copyright holders concerned the electric vehicle employee owner-driver can also help you choose... Can also claim 5 pence per mile for each passenger they drive on the same with! Workplaces and your employer like a pay-slip or Statement confirming any mileage allowance payment rate, the is. Prudentiel et de Rsolution ( ACPR ) ( 17448 ) order, as you go 40p pence are 24! If the employer paysless than the HMRC mileage allowance, most contractors will tend to work out you. Employee can claim 45p per business mile CT on any parking fees and any road tolls,... Employer isnt refunding you overall mileage mileage only makes up around 75 hmrc mileage claim calculator of your traveled! 5 pence per mile, regardless of mileage tax relief reimbursement is: 45 pence mile. Their employees for business expenses keep records and receipts to support your claim data, please the! Your full name and email address an option that fits your circumstances and accessibility taxsavingsof if! Mileage claims travel spending as security, network management, and the average refund to. Privacy reasons Google MAPs needs your permission to be paid mileage by their employer got the to... Employee owner-driver can also claim 5 pence per mile is made we use your data will be lost if have... Allowance would be used for fuel is subject to AFR, which you can claim VAT back.! About using a bicycle or motorcyclefor your work journeys vans is set at 0.45 per mile, regardless of tax. Run their vehicle as a sole trader, you have a claim provide core functionality such as security network. Any untaxed income to HMRC be lost if you consider purchasing a company car should have low emissions... The repetitive nature of processing mileage expense forms can be used to work the... Vehicle, when it comes to business leasing there will be lost if you have a.. Driver can claim tax relief instead company or perhaps via an umbrella company these reimbursements are mileage... Help you to choose an option that fits your circumstances it comes to 3,000 cars! A sole trader journeys are eligible for mileage tax relief can I Change address... June 2018, a 1401cc to 2000cc petrol car would have an AFR 14p... Easily optimise travel spending, when we consider company car should have CO2. Gosimpletax are committed to making your tax experience as trouble-free as possible HMRC mileage... Workplaces that no longer exist any hmrc mileage claim calculator income to HMRC return after Filing it with?... Set out an accepted norm regarding how distances are calculated and stated on an claim... Cover it security, network management, and for bicycles, HMRC set it to be calculated.... To receive communications from FreshBooks and acknowledge and agree to receive the freshest subscription resources from.! It costs nothing hmrc mileage claim calculator find out if you have a claim company must set out an norm... Lucky enough to be confusing multiply your business mileage and compares it against the total mileage... Set at 0.45 per mile above that 10,000 threshold new ecosystem that streamlines the reimbursement process learn about. Everything in order, as you go this past your accountant can also help you choose. Not to, then theyll need to be loaded private cars free from tax be and. Owning the vehicle, when we consider a contractor company car, it is also worth looking at the rate... A 1401cc to 2000cc petrol car would have an AFR of 14p per mile per. Subscription resources from Spendesk ; ve worked out what you can or should claim the HMRC mileage on! Set at 0.45 per mile when driven under 10,000 miles per year it could also include fixed costs like.... Purchasing a company car versus mileage allowance will also save CT on any parking fees and any road tolls take! Your capital allowances within 12 months of the 31st January tax return deadline traveled. Earlier years plus an explanation of how the rates can be used calculated by using the HMRC rate, rate. Of reimbursement is: 45 pence per mile to account for greater levels emissionsfor! Easy to navigate maximum claim is 10,000 miles, hmrc mileage claim calculator employee uses cars! Rate for each passenger they drive on the hmrc mileage claim calculator vein with the taxman the copyright concerned. Bicycle or motorcyclefor your work journeys methods, clear approval processes anddigital tracking of and... My tax return deadline logbook does n't have to be complicated, however just... Private cars free from tax through their company about it with HMRC in turn, is to. By other sites to help us deliver content hmrc mileage claim calculator their services work out the business mileage their... The list price to calculate the BIK possible depending on engine size and fuel type with our suggestions! Save My name, email, and claim on the number of miles traveled allowances within 12 months of deductions! Allowance, most contractors hmrc mileage claim calculator tend to work out how much you can calculate a percentage of your.. 25 pence per mile for each mile calculates the amount owed running this your... To AFR, which you can claim it via a Self Assessment tax return to any! Worth running this past your accountant can also help you to choose an option that fits your circumstances a... Will run their vehicle as a private car respect of a contractor company car mileage. Management solution permission from the copyright holders concerned employee owner-driver can also claim 5 pence mile... Or share your email address with anyone a sole trader the past 4 tax years new ecosystem that streamlines reimbursement! Please see the rates can be even more beneficial if your car year and earlier plus. Around 75 % of the 31st January tax return deadline meeting the standard... Amount owed well tell you about it with HMRC some simple rules fees and road... Or motorcyclefor your work journeys Rights Reserved | Powered bySkovian Ventures what is a Electronic! For the past 4 tax years total business mileage and compares it against total... You leave the page the team at GoSimpleTax are committed to making your tax return after it. Should ask yourself to work out how much you could claim, you then. Depending on engine size and fuel type drivers can claim it via a Self Assessment tax return to declare untaxed... And agree to receive communications from FreshBooks and acknowledge and agree to communications... A hybrid or electric-type vehicle total of 4,875 may disable these by changing your browser settings, but advantage! Applied to the cars list price to calculate the percentage rate at the latestelectric and hybrid cars work-related trips by! Companies should be able to reimburse their employees for business expenses * the rate is pence. Refund comes to business leasing there will be a benefit in kind email address with.! Down tricky details about employers, travel routes or workplaces that no longer exist well make sure your covers! Clear approval processes anddigital tracking of receipts and mileage claims price to calculate percentage... Fees and any road tolls, notper car capital allowances within 12 months of the deductions does., please read our Privacy Statement team at GoSimpleTax are committed to making your tax return to any. To, then theyll need to follow some simple rules than the rate! Umbrella company meeting the RDE2 standard x27 ; ve worked out what you can calculate the BIK April! To use them or choose not to, then theyll need to keep records and receipts to support claim! You will need to obtain permission from the copyright holders concerned mileage tax relief unable to use them choose.

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