New advisory fuel rates for company car drivers apply from 1 December 2011.
The latest changes only affect LPG fuel users.
Note also the changes in Diesel engine sizes from 1 June 2011.
Advisory fuel rates are set by HMRC. Employers can use these rates to reimburse company car drivers for business fuel.
These rates cannot be used in relation to vans.
These amounts also apply for VAT purposes, but employers can only reclaim input VAT if the employee supplies a receipt.
Rates from 1 December 2011:
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 15p | 10p | |
| 1,600cc or less | 12p | ||
| 1,401cc - 2,000cc | 18p | 12p | |
| 1,601cc to 2,000cc | 15p | ||
| Over 2,000cc. | 26p | 18p | 18p |
Rates from 1 September 2011:
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 15p | 11p | |
| 1,600cc or less | 12p | ||
| 1,401cc - 2,000 cc | 18p | 12p | |
| 1,601cc to 2,000cc | 15p | ||
| Over 2,000cc | 26p | 18p | 18p |
Rates 1 June 2011:
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 15p | 11p | |
| 1,600cc or less | 12p | ||
| 1,401cc - 2,000cc | 18p | 13p | |
| 1,601cc to 2,000cc | 15p | ||
| Over 2,000cc | 26p | 18p | 18p |
Rates 1 March 2011:
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 14p | 13p | 10p |
| 1,401cc - 2,000cc | 16p | 13p | 12p |
| Over 2,000cc | 23p | 16p | 17p |
Rates 1 December 2010:
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 13p | 12p | 9p |
| 1,401cc - 2,000cc | 15p | 12p | 10p |
| Over 2,000cc | 21p | 15p | 15p |
Rates 1 June 2010 to 30 November 2010
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 12p | 11p | 8p |
| 1,401cc - 2,000cc | 15p | 11p | 10p |
| Over 2,000cc | 21p | 16p | 14p |
Rates 1 December 2009 to 31 May 2010:
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 11p | 11p | 7p |
| 1,401cc - 2,000cc | 14p | 11p | 8p |
| Over 2,000cc | 20p | 14p | 12p |
Rates 1 July 2009 to 30 November 2009:
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 10p | 10p | 7p |
| 1,401cc - 2,000cc | 12p | 10p | 8p |
| Over 2,000cc | 18p | 13p | 12p |





