If not why not?
If you are a VAT registered business using the standard VAT accounting method (not the Flat Rate Scheme) you can claim VAT back on the petrol element of a mileage claim. Whether it’s the directors or staff members making a claim for mileage, it makes no difference.
To make a claim you have to establish what proportion of the pence per mile is for petrol, don’t panic, there are no detailed calculations needed. HM Revenue & Customs have listed the pence per mile for company cars based on the fuel type and engine size, which represents the petrol element.