To assist with your calculations, see previous article, we have reproduced below the current, HMRC Advisory Fuel Rates. They are:
These rates apply from 1 December 2019.
Engine size |
Petrol – amount per mile |
LPG – amount per mile |
1400cc or less |
12 pence |
8 pence |
1401cc to 2000cc |
14 pence |
9 pence |
Over 2000cc |
21 pence |
14 pence |
Engine size |
Diesel – amount per mile |
1600cc or less |
9 pence |
1601cc to 2000cc |
11 pence |
Over 2000cc |
14 pence |
Hybrid cars are treated as either petrol or diesel cars for this purpose.
Advisory Electricity Rate
The Advisory Electricity Rate for fully electric cars is 4 pence per mile. Electricity is not a fuel for car fuel benefit purposes.