Nichola Ross Martin's Tax Consultancy

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:

Rates from 1 September 2011:

Rates  1 June 2011:

Rates 1 March 2011:

Rates 1 December 2010:

Rates  1 June 2010 to 30 November 2010

Rates 1 December 2009 to 31 May 2010:

Rates 1 July 2009 to 30 November 2009:

Earlier rates