These rates apply from 1 December 2018. 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 | 15 pence | 10 pence |
| Over 2000cc | 22 pence | 15 pence |
| Engine size | Diesel – amount per mile |
| 1600cc or less | 10 pence |
| 1601cc to 2000cc | 12 pence |
| Over 2000cc | 14 pence |
Hybrid cars are treated as either petrol or diesel cars for this purpose.