The HMRC review (and change) the advisory fuel rates every 3 months, these rates apply to vehicles running on Petrol, LPG and Diesel and are to be used for company cars only. Where a car is hybrid it is treated as either petrol or diesel. The advisory fuel rate for electric cars is 4 pence per mile and this has not changed since it was first published in 2018.
The advisory fuel rates are reviewed every:
– 1 March
– 1 June
– 1 September
– 1 December
For ease we have placed the rates for the 2020-21 tax year to date in one place.
|
Fully Electric |
|
|---|---|
|
Jun – Aug 2023 |
9 pence |
|
1 December 2022 |
8 pence |
|
1 December 2021 |
5 pence |
|
1 September 2018 |
4 pence |
|
Petrol |
Up to 1400cc |
1401cc – 2000cc |
Over 2000cc |
|---|---|---|---|
|
Jun – Aug 2023 |
13 pence |
15 pence |
23 pence |
|
Mar – May 2023 |
13 pence |
15 pence |
23 pence |
|
Dec 2022 – Feb 2023 |
14 pence |
17 pence |
26 pence |
|
Sept – Nov 2022 |
15 pence |
18 pence |
27 pence |
|
Jun – Aug 2022 |
14 pence |
17 pence |
25 pence |
|
Mar – May 2022 |
13 pence |
15 pence |
22 pence |
|
Dec 2021 – Feb 2022 |
13 pence |
15 pence |
22 pence |
|
Sept – Nov 2021 |
12 pence |
14 pence |
20 pence |
|
Jun – Aug 2021 |
11 pence |
13 pence |
19 pence |
|
Mar – May 2021 |
10 pence |
12 pence |
18 pence |
|
Dec 2020 – Feb 2021 |
10 pence |
11 pence |
17 pence |
|
Sept – Nov 2020 |
10 pence |
12 pence |
17 pence |
|
Jun – Aug 2020 |
10 pence |
12 pence |
17 pence |
|
Mar – May 2020 |
12 pence |
14 pence |
20 pence |
|
Diesel |
Up to 1400cc |
1401cc – 2000cc |
Over 2000cc |
|---|---|---|---|
|
Jun – Aug 2023 |
12 pence |
14 pence |
18 pence |
|
Mar – May 2023 |
13 pence |
15 pence |
20 pence |
|
Dec 2022 – Feb 2023 |
14 pence |
17 pence |
22 pence |
|
Sept – Nov 2022 |
14 pence |
17 pence |
22 pence |
|
Jun – Aug 2022 |
13 pence |
16 pence |
16 pence |
|
Mar – May 2022 |
11 pence |
13 pence |
19 pence |
|
Dec 2021 – Feb 2022 |
11 pence |
13 pence |
16 pence |
|
Sept – Nov 2021 |
10 pence |
12 pence |
15 pence |
|
Jun – Aug 2021 |
9 pence |
11 pence |
13 pence |
|
Mar – May 2021 |
9 pence |
11 pence |
12 pence |
|
Dec 2020 – Feb 2021 |
8 pence |
10 pence |
12 pence |
|
Sept – Nov 2020 |
8 pence |
10 pence |
12 pence |
|
Jun – Aug 2020 |
8 pence |
9 pence |
12 pence |
|
Mar – May 2020 |
9 pence |
11 pence |
13 pence |
|
LPG |
Up to 1400cc |
1401cc – 2000cc |
Over 2000cc |
|---|---|---|---|
|
Jun – Aug 2023 |
10 pence |
12 pence |
18 pence |
|
Mar – May 2023 |
10 pence |
11 pence |
17 pence |
|
Dec 2022 – Feb 2023 |
10 pence |
12 pence |
18 pence |
|
Sept – Nov 2022 |
9 pence |
11 pence |
17 pence |
|
Jun – Aug 2022 |
9 pence |
11 pence |
16 pence |
|
Mar – May 2022 |
8 pence |
10 pence |
15 pence |
|
Dec 2021 – Feb 2022 |
9 pence |
10 pence |
15 pence |
|
Sept – Nov 2021 |
7 pence |
8 pence |
12 pence |
|
Jun – Aug 2021 |
8 pence |
9 pence |
14 pence |
|
Mar – May 2021 |
7 pence |
8 pence |
12 pence |
|
Dec 2020 – Feb 2021 |
7 pence |
8 pence |
12 pence |
|
Sept – Nov 2020 |
7 pence |
8 pence |
12 pence |
|
Jun – Aug 2020 |
6 pence |
8 pence |
11 pence |
|
Mar – May 2020 |
8 pence |
10 pence |
14 pence |
Historic HMRC advisory fuel rates can be found here.
Where an employee uses their own vehicle for business purposes the approved mileage rates can be used. These have been in place since the 2011-2012 tax year.
5 pence per business mile can also be reimbursed for carrying fellow employees in a car of van where the journey is also for work purposes for that individual. There is no relief if an employee receives less than 5 pence or nothing at all.
|
First 10,000 business miles in the tax year |
Each business mile over 10,000 in the tax year |
|
|---|---|---|
|
Cars and vans |
45 pence |
25 pence |
|
Motor cycles |
24 pence |
24 pence |
|
Bicycles |
20 pence |
20 pence |