HMRC advisory fuel rates for company car users from 1 June

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 less12 pence8 pence
1401cc to 2000cc15 pence9 pence
over 2000cc22 pence14 pence


Engine Size Diesel – amount per mile
1600cc or less10 pence
1601cc to 2000cc12 pence
over 2000cc14 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.