- 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.
Advisory Fuel Rates from 1 September 2019
These rates apply from 1 September 2019. You can use the previous rates for up to 1 month from the date the new rates apply.
| Engine size | Petrol – amount per mile | LPG – amount per mile |
| 1400cc or less | 12 pence | 8 pence |
| 1401cc to 2000cc | 14 pence | 10 pence |
| Over 2000cc | 21 pence | 14 pence |
| Engine size | Diesel – amount per mile |
| 1600cc or less | 10 pence |
| 1601cc to 2000cc | 11 pence |
| Over 2000cc | 14 pence |
Hybrid cars are treated as either petrol or diesel cars for this purpose.
You can continue to use the old rates up to 30 September 2019.