HMRC’s new advisory fuel rates
New rates. HMRC updated its advisory fuel rates (AFRs) for fuel costs when using company cars from 1 September 2018 onwards. If you wish you can continue to use the old rates (shown in brackets in the table below) until 30 September 2018.
Engine size | Petrol per mile | LPG per mile | Diesel per mile |
Up to 1,400cc | 12p (11p) | 7p (7p) | - |
1,401cc to 2,000cc | 15p (14p) | 9p (9p) | - |
Up to 1,600cc | - | - | 10p (10p) |
1,601cc to 2,000cc | - | - | 12p (11p) |
Over 2,000cc | 22p (22p) | 13p (14p) | 13p (13p) |
Tip. If you don’t think the new AFR is accurate enough, you can work out and use your own rates instead, but keep a good record of how you calculated them in case HMRC asks questions.