HMRC have published new advisory fuel rates for company car drivers which will apply from 1 December 2019.

The new rates are:

Engine size Petrol Diesel LPG Electric*
1,400cc or less 12p   8p 4p
1,600cc or less   9p   4p
1,401cc - 2,000cc 14p   9p 4p
1,601cc to 2,000.cc   11p   4p
Over 2,000cc. 21p 14p 14p 4p

* Fully electric cars only

You can continue to use the old rates up to 31 December 2019, see below.

Advisory fuel rates are set by HMRC

  • Employers can use these rates to reimburse company car drivers for business fuel.
  • These rates can also be used if employees are required to repay the cost of fuel used for private travel.
  • These rates should not be used in relation to vans.
  • Hybrid cars can be treated as either petrol or diesel cars for this purpose.
  • These amounts also apply for VAT purposes, but employers can only reclaim input VAT if the employee supplies a receipt.

On 1 December 2017, as part of the Taxation of employee expenses: response to the call for evidence, the Government announced it had considered the position and had no plans to change the current system; particularly it would not introduce specific rates for hybrid and electric cars. However, in August 2018 HMRC announced that from 1 September 2018:

  • They would accept that if employers pay up to 4 pence per mile when reimbursing employees for business travel in a fully electric company car there is no profit for income tax or earnings for NI purposes.
  • Employers can use their own rate if it better reflects circumstances, for example if their cars are more efficient, or if the cost of business travel is higher than the guideline rate. 
  • If employers pay a rate that is higher than the advisory rate and cannot demonstrate the electricity cost per mile is higher, they must treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes.

Rates from 1 September 2019

Engine size Petrol Diesel LPG Electric*
1,400cc or less 12p   8p 4p
1,600cc or less   10p   4p
1,401cc - 2,000cc 15p   10p 4p
1,601cc to 2,000.cc   11p   4p
Over 2,000cc. 22p 14p 14p 4p

* Fully electric cars only

Rates from 1 June 2019

Engine size Petrol Diesel LPG Electric*
1,400cc or less 12p   8p 4p
1,600cc or less   10p   4p
1,401cc - 2,000cc 15p   9p 4p
1,601cc to 2,000.cc   12p   4p
Over 2,000cc. 22p 14p 14p 4p

* Fully electric cars only

Rates from 1 March 2019

Engine size Petrol Diesel LPG Electric*
1,400cc or less 11p   7p 4p
1,600cc or less   10p   4p
1,401cc - 2,000cc 14p   8p 4p
1,601cc to 2,000.cc   11p   4p
Over 2,000cc. 21p 13p 13p 4p

* Fully electric cars only

Rates from 1 December 2018

Engine size Petrol Diesel LPG Electric*
1,400cc or less 12p   8p 4p
1,600cc or less   10p   4p
1,401cc - 2,000cc 15p   10p 4p
1,601cc to 2,000.cc   12p   4p
Over 2,000cc. 22p 14p 15p 4p

* Fully electric cars only

Rates from 1 September 2018

Engine size Petrol Diesel LPG Electric*
1,400cc or less 12p   7p 4p
1,600cc or less   10p   4p
1,401cc - 2,000cc 15p   9p 4p
1,601cc - 2,000cc   12p   4p
Over 2,000cc 22p 13p 13p 4p

* Fully electric cars only

Rates from 1 June 2018

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   10p  
1,401cc - 2,000cc 14p   9p
1,601cc to 2,000cc   11p  
Over 2,000cc 22p 13p 14p

 

 

Rates from 1 March 2018

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 14p   8p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 22p 13p 13p

 

Rates from 1 December 2017

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 14p   9p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 21p 13p 14p

 

Rates from 1 September 2017

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 13p   8p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 21p 12p 13p

 

Rates from 1 June 2017

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 14p   9p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 21p 13p 14p

 

Rates from 1 March 2017

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 14p   9p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 22p 13p 14p

 

Rates from 1 December 2016

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 14p   9p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 21p 13p 13p

 

Rates from 1 September 2016

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 13p   9p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 20p 13p 13p

 

Rates from 1 June 2016

Engine size Petrol Diesel LPG
1,400cc or less 10p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 13p   9p
1,601cc to 2,000.cc   10p  
Over 2,000cc. 20p 12p 13p

 

Rates from 1 March 2016

Engine size Petrol Diesel LPG
1,400cc or less 10p   7p
1,600cc or less   8p  
1,401cc - 2,000cc 12p   8p
1,601cc to 2,000.cc   10p  
Over 2,000cc. 19p 11p 13p

 

Rates from 1 December 2015

Engine size Petrol Diesel LPG
1,400cc or less 11p   7p
1,600cc or less   9p  
1,401cc - 2,000cc 13p   9p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 20p 13p 13p

 

Rates from 1 September 2015

Engine size

Petrol

Diesel

LPG

1,400cc or less

11p

 

7p

1,600cc or less

 

9p

 

1,401cc - 2,000cc

14p

 

9p

1,601cc to 2,000.cc

 

11p

 

Over 2,000cc.

21p

13p

14p

 

Rates from 1 June 2015:

Engine size Petrol Diesel LPG
1,400cc or less 12p   8p
1,600cc or less   10p  
1,401cc - 2,000cc 14p   9p
1,601cc to 2,000.cc   12p  
Over 2,000cc. 21p 14p 14p


Rates from 1 March 2015:

Engine size Petrol Diesel LPG
1,400cc or less 11p   8p
1,600cc or less   9p  
1,401cc - 2,000cc 13p   10p
1,601cc to 2,000.cc   11p  
Over 2,000cc. 20p 14p 14p


Rates from 1 Dec 2014:

Engine size Petrol Diesel LPG
1,400cc or less 13p   9p
1,600cc or less   11p  
1,401cc - 2,000cc 16p   11p
1,601cc to 2,000.cc   13p  
Over 2,000cc. 23p 17p 16p


Rates from 1 Sept 2014:

Engine size Petrol Diesel LPG
1,400cc or less 14p   9p
1,600cc or less   11p  
1,401cc - 2,000cc 16p   11p
1,601cc to 2,000.cc   13p  
Over 2,000cc. 24p 17p 16p

Rates from 1 June 2014:

Engine size Petrol Diesel LPG
1,400cc or less 14p   9p
1,600cc or less   12p  
1,401cc - 2,000cc 16p   11p
1,601cc to 2,000.cc   14p  
Over 2,000cc. 24p 17p 16p


Rates from 1 March 2014:

Engine size Petrol Diesel LPG
1,400cc or less 14p   9p
1,600cc or less   12p  
1,401cc - 2,000cc 16p   11p
1,601cc to 2,000.cc   14p  
Over 2,000cc. 24p 17p 17p


Rates from 1 Dec 2013:

Engine size Petrol Diesel LPG
1,400cc or less 14p   9p
1,600cc or less   12p  
1,401cc - 2,000cc 16p   11p
1,601cc to 2,000.cc   14p  
Over 2,000cc. 24p 17p 16p


Rates from 1 Sept 2013:

Engine size Petrol Diesel LPG
1,400cc or less 15p   10p
1,600cc or less   12p  
1,401cc - 2,000cc 18p   11p
1,601cc to 2,000.cc   15p  
Over 2,000cc. 26p 18p 16p


Rates from 1 June 2013:

Engine size Petrol Diesel LPG
1,400cc or less 15p   10p
1,600cc or less   12p  
1,401cc - 2,000cc 17p   12p
1,601cc to 2,000.cc   14p  
Over 2,000cc. 25p 18p 18p

Rates from 1 March 2013:

Engine size Petrol Diesel LPG
1,400cc or less 15p   10p
1,600cc or less   13p  
1,401cc - 2,000cc 18p   12p
1,601cc to 2,000.cc   15p  
Over 2,000cc. 26p 18p 18p

Rates from 1 December 2012:

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 2,000.cc   15p  
Over 2,000cc. 26p 18p 18p

Rates from 1 September 2012:

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 2,000.cc   15p  
Over 2,000cc. 26p 18p 17p

Rates from 1 June 2012:

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 2,000.cc   15p  
Over 2,000cc. 26p 18p 19p

Rates from 1 March 2012:

Engine size Petrol Diesel LPG
1,400cc or less 15p   10p
1,600cc or less   13p  
1,401cc - 2,000.cc 18p   12p
1,601cc to 2,000cc   15p  
Over 2,000cc. 26p 19p 18p

Rates: 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: 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

Earlier rates

Comments (0)

Rated 0 out of 5 based on 0 voters
There are no comments posted here yet

Leave your comments

  1. Posting comment as a guest.
Rate this post:
Attachments (0 / 3)
Share Your Location