It is a pleasure to see Mr Sharma in the Chair. The Government are committed to supporting individuals and businesses with the rising cost of living, including motoring expenses. AMAPs allow employees to receive tax-free reimbursement from their employer for business journeys using their own vehicle at rates of 45p per mile for up to 10,000 miles annually and 25p thereafter. These rates are designed as tax simplifications to make it easier for employers, employees, and small businesses to record mileage and calculate tax relief. They provide a trade-off between accuracy and simplicity for motorists, with some receiving slightly more or less relief than actual costs would suggest based on factors such as fuel efficiency and driving conditions. The AMAP rate is not mandatory; employee and employer expenses are determined individually by employers. Volunteers can receive payments in excess of the AMAP rate without tax if they provide evidence of travel costs, unlike employees who may be taxed on differences above the rate. The Government recognise the importance of volunteers and have announced an additional £100 million support package for charities and community organisations in England at spring Budget. The review period for AMAPs is conventionally held at fiscal events to align with the Office for Budget Responsibility's scoring process during the Budget, ensuring regular reviews. Self-employed individuals can choose simplified motoring expenses rates or deduct actual costs but cannot switch between options once chosen. To address cost of living issues, the Government have extended a temporary 5p fuel duty cut and cancelled inflation rise, saving £100 per household. Energy support was also extended with the energy price guarantee at £2,500 for three months from April, benefiting households by an additional £160. Free childcare hours were introduced alongside provider rate uplifts, and benefits uprating supported vulnerable households. An extensive review of AMAP rates is ongoing, incorporating engagement with industries and unions around fiscal events. The Government will continue to support communities through funding for voluntary organisations while ensuring employers determine expense reimbursement rates voluntarily.