Company Cars : Advisory Fuel Rates (AFRs)
30th May 2019Use 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 |
| Over 2000cc | 22p | 14p |
| Engine size | Diesel – amount per mile |
| 1600cc or less | 10p |
| 1601cc to 2000cc | 12p |
| Over 2000cc | 14p |
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.
Disclaimer - All information in this post was correct at time of writing.
