Company Cars : Advisory Fuel Rates (AFRs)

30th May 2019

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
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.

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