# NHS Salary Sacrifice Car (EV Fleet) & Section 17 Mileage Calculator 2026/27 (59p/Mile)

> Calculate your post-tax monthly cost on an NHS Fleet Solutions / Tusker EV salary sacrifice car (including 4% 2026/27 EV Benefit-in-Kind and 1/54th CARE pension impact) plus Section 17 NHS business mileage rates (59p/mile first 3,500 miles, 24p/mile above, 30p/mile reserve rate).

Canonical: https://netpayscale.uk/salary-sacrifice-mileage-calculator/
Last updated: 2026-11-01

## 1. NHS Section 17 Business Mileage Rates (2026/27)

| Vehicle Category | NHS Section 17 Rate | Annual Threshold | HMRC Tax-Free AMAP | Tax / P87 MAR Treatment |
| :--- | :--- | :--- | :--- | :--- |
| **Car (Standard Rate)** | **59p / mile** | Up to 3,500 miles/yr (£2,065/yr) | 45p / mile | 14p/mile excess is taxable (PAYE + NI) |
| **Car (Above Threshold)** | **24p / mile** | Over 3,500 miles/yr | 45p (up to 10k miles) | 100% Tax-Free + Claim P87 on 21p gap |
| **Reserve / NHS Lease Car** | **30p / mile** | All business miles | 45p (up to 10k miles) | 100% Tax-Free + Claim P87 on 15p gap |
| **Motorcycle** | **29p / mile** | All business miles | 24p / mile | 5p/mile excess is taxable |
| **Pedal Cycle** | **20p / mile** | All business miles | 20p / mile | 100% Tax-Free |
| **Heavy / Bulky Equipment** | **+3p / mile** | Added per eligible mile | Included in AMAP | Taxed if total rate exceeds 45p/mile |

## 2. NHS EV Car Salary Sacrifice & 1/54th CARE Pension Trade-Off (2026/27)
- **Tax & NI Savings:** Gross lease sacrifice reduces PAYE Income Tax (20%/40%), Class 1 Employee NI (8%/2%), Student Loan (9%), and NHS Pension contributions.
- **2026/27 EV Benefit-in-Kind (BiK):** Pure electric cars (0g/km CO2) attract **4% BiK** of the P11D list price in 2026/27 (rising to 5% in 2027/28).
- **1/54th CARE Pension Reduction:** Every £5,400/year (£450/mo) of gross salary sacrificed reduces that year's guaranteed annual pension accrual by **£100/year for life** (£5,400 ÷ 54).