These rates apply to all journeys on or after 1 December 2016 until further notice. For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.
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