From 6 April 2017 landlords with an unincorporated property business will have the option of using mileage rates to claim a deduction for business journeys in a car, van or motorcycle as an alternative to claiming capital allowances and a deduction for actual costs incurred.

The mileage rates for landlords are the same as those which can be paid tax-free to employees who use their own cars for business, namely 45 pence per mile for the first 10,000 business miles and 25 pence per mile for business mileage in excess of 10,000 miles a year for cars and vans and 24 pence per mile for business travel by motorcycle.