HMRC advisory fuel rates for company cars
Current rates from 1 September 2026. Work out a tax-free fuel reimbursement for business miles in a company car, or what an employee should repay for private fuel.
Rates from 1 September 2026
HMRC reviews advisory fuel rates on 1 March, 1 June, 1 September and 1 December. Hybrid cars use the petrol or diesel table. Fully electric cars use the electricity rates below.
| Engine size | Petrol | Diesel | LPG |
|---|---|---|---|
| 1400cc or less / 1600cc or less (diesel) | 14p | 15p | 11p |
| 1401–2000cc / 1601–2000cc (diesel) | 17p | 16p | 13p |
| Over 2000cc | 27p | 22p | 20p |
Electric (fully electric cars only): 7p home charger · 15p public charger. See the advisory electricity rate page.
Official source: GOV.UK advisory fuel rates. Previous rates may be used for up to one month after a change.
Quick answers
Who are these rates for?
Employees in a company car, and employers reimbursing business fuel or collecting private fuel repayments. Not for privately owned vehicles.
What if we pay more than the advisory rate?
You can use your own higher rate if you can show the fuel cost per mile is higher. Otherwise the excess is usually taxable and counts as earnings for Class 1 National Insurance.