HMRC has published revised advisory fuel rates for company cars, applying from 1 June 2019. The rates are to be used only where employers either reimburse employees for business travel in their company cars, or require employees to repay the cost of fuel used for private travel.
Advisory Fuel Rates from 1 June 2019
These rates apply from 1 June 2019. You can use the previous rates for up to 1 month from the date the new rates apply.
| Engine Size | Petrol – amount per mile | LPG – amount per mile |
| 1400cc or less | 12 pence | 8 pence |
| 1401cc to 2000cc | 15 pence | 9 pence |
| over 2000cc | 22 pence | 14 pence |
| Engine Size | Diesel – amount per mile |
| 1600cc or less | 10 pence |
| 1601cc to 2000cc | 12 pence |
| over 2000cc | 14 pence |
Hybrid cars are treated as either petrol or diesel cars for this purpose.
Advisory Electricity Rate
The Advisory Electricity Rate for fully electric cars is 4 pence per mile.
Electricity is not a fuel for car fuel benefit purposes.
