Use AFR’s to work out mileage costs if you provide company cars to your employees.
These rates apply from 1 June 2019.
Advisory fuel rates from 1 June 2019
|Engine size||Petrol||LPG – amount per mile|
|1400cc or less||12p||8p|
|1401cc to 2000cc||15p||9p|
|Engine size||Diesel – amount per mile|
|1600cc or less||10p|
|1601cc to 2000cc||12p|
Hybrid cars are treated as either petrol or diesel cars for this purpose.
HMRC reviews rates quarterly on 1 March, 1 June, 1 September and 1 December.
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.