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Car and Fuel Benefits

HMRC has published the latest advisory fuel rates (AFR) for company car users, effective from 1 December 2019

These rates apply from 1 December 2019. You can use the previous rates for up to 1 month from the date the new rates apply.

Petrol

Engine Size

Petrol – amount per mile

1400cc or less

12p

1401cc to 2000cc

14p

over 2000cc

21p

Diesel

Engine Size

Diesel – amount per mile

1600cc or less

9p

1601cc to 2000cc

11p

over 2000cc

14p

LPG

Engine Size

LPG – amount per mile

1400cc or less

8p

1401cc to 2000cc

9p

over 2000cc

14p

Hybrid cars are treated as either petrol or diesel cars for this purpose.

Advisory Fuel Rates Archive

Click here to view previous Fuel Rates.

VAT

Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.

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