Advisory Fuel Rates Update

HMRC have published the latest advisory fuel rates reflecting an upward trend in fuel prices.  These rates are used when an employee has a company car and either wishes to reclaim business mileage from their employer, or an employer pays for fuel but needs to work out the private element to recover from the employee.

​The updated rates apply from 1 December 2017 but businesses can continue to operate the previous rates for one month after the introduction.

Engine Size	Petrol	Diesel	LPG
1400cc or less	11p (11p)		7p (7p)
1401cc - 2000cc	14p (13p)		9p (8p)
Over 2000cc	21p (21p)		14p (13p)
1600cc or less		9p (9p)
1601cc - 2000cc		11p (11p)
Over 2000cc		13p (12p)

Rates for the period 1 September 2017 - 30 November 2017 are shown in brackets.
​Hybrid cars are treated as either petrol or diesel cars for this purpose.  HMRC review rates quarterly on 1 March, 1 June, 1 September and 1 December.