HMRC have published new advisory fuel rates for company car drivers that apply from 1 December 2025.
Only the home charging electric rate has changed this quarter, with the public charging, petrol, diesel and LPG rates remaining static.
The new rates per mile are:
|
Engine size |
Petrol |
Diesel |
LPG |
Electric* |
Electric* |
|
1,400cc or less |
12p |
11p |
|
|
|
|
1,600cc or less |
12p |
||||
|
1,401cc - 2,000cc |
14p |
13p |
|||
|
1,601cc to 2,000cc |
13p |
||||
|
Over 2,000cc. |
22p |
18p |
21p |
* Fully electric cars only
Hybrid cars are treated as either petrol or diesel cars for these purposes.
The old rates may be used until 30 November 2025, see Advisory fuel rates (company car drivers).
Useful guides on this topic
Company cars
What creates a company car benefit? How do you work out the car benefit? How do you work out the car fuel benefit? Are there savings for low-emission vehicles? How do you reduce the car benefit? Can you payroll a company car benefit? Is it a car or a van?
Car fuel benefit charges
What is the car fuel benefit charge? How do you apply it?
Pool cars
What is a pool car? How is it taxed? When does it become a benefit? What are the rules? Is it still worth having them?
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