That is for an employed person. Do I have to charge those rates or can I charge less?
Thank you but do I have to paythose rates or can I paylower rates which I set?
Link here detailing the rates for employees (from the government website to verify the information I have provided) Scroll down to Employee vehicles - mileage payments for business travel https://www.gov.uk/rates-and-thresholds-for-employers-2014-to-2015#employee-vehicles-mileage-payments-for-business-travel
I assume you are the employer, in which case you pay from NIL up to whatever you want, but if you exceed the HMRC rates (45p a mile for the first 10000 miles and 25p a mile thereafter) then you would need to complete a form P11d - Expenses and Benefits to declare the excess amount.
But if you pay less the set rates, then the employee can claim the difference back from HMRC either via an expenses claim P87 or via self assessment tax return.
Hope that helps