Advisory fuel rates updated
New rates. HMRC has updated its advisory fuel rates (AFRs) for company cars from 1 September 2020. The old rates (shown in brackets in the table below) can be used until 30 September 2020. To avoid a car fuel benefit charge, employers and employees can compensate each other at the appropriate AFR for the cost of fuel paid for by the other. Because of variation in fuel prices across the UK you may prefer to work out your own fuel rates. HMRC will accept these as long as they are reasonable.
Engine size | Electric per mile | Petrol per mile | LPG per mile | Diesel per mile |
Up to 1,400cc | - | 10p (10p) | 7p (6p) | - |
1,401cc to 2,000cc | - | 12p (12p) | 8p (8p) | - |
Up to 1,600cc | - | - | - | 8p (8p) |
1,601cc to 2,000cc | - | - | - | 10p (9p) |
Over 2,000cc | - | 17p (17p) | 12p (11p) | 12p (12p) |
N/A | (4p) | - | - | - |