TCM4000 Reference Section Inland Revenue Rates and Allowances
Travel Allowance

Authorised rate per mile
Size of car engine up to 1,000cc 1,001cc - 1,500cc 1,501cc - 2,000cc over 2,000cc
2001 - 2002
on the first 4,000 miles in the tax year 40p 40p 45p 63p
on each mile over 4,000 miles in the tax year 25p 25p 25p 36p
2000 - 2001
on the first 4,000 miles in the tax year 28p 35p 45p 63p
on each mile over 4,000 miles in the tax year 17p 20p 25p 36p

Fuel scale charges
Size of car engine 1,400cc or less 1,401cc - 2,000cc over 2,000cc
2001 - 2002
Petrol £1,930 £2,460 £3,620
Diesel £2,460 £2,460 £3,620
2000 - 2001
Petrol £1,700 £2,170 £3,200
Diesel £2,170 £2,170 £3,200

Source: HM Government Inland Revenue