HMRC Advisory Fuel Rates

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 2019-20 tax year to date in one place.

Petrol

Up to 1400cc

1401cc – 2000cc

Over 2000cc

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

Dec 2019 – Feb 2020

12 pence

14 pence

21 pence

Sept – Nov 2019

12 pence

14 pence

21 pence

Jun – Aug 2019

12 pence

15 pence

22 pence

Mar – May 2019

11 pence

14 pence

21 pence

Diesel

Up to 1400cc

1401cc – 2000cc

Over 2000cc

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

Dec 2019 – Feb 2020

9 pence

11 pence

14 pence

Sept – Nov 2019

10 pence

11 pence

14 pence

Jun – Aug 2019

10 pence

12 pence

14 pence

Mar – May 2019

10 pence

12 pence

14 pence

Diesel

Up to 1400cc

1401cc – 2000cc

Over 2000cc

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

Dec 2019 – Feb 2020

9 pence

11 pence

14 pence

Sept – Nov 2019

10 pence

11 pence

14 pence

Jun – Aug 2019

10 pence

12 pence

14 pence

Mar – May 2019

10 pence

12 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

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