HMRC have again increased the advisory fuel rates that apply for the reimbursement of employees’ private fuel for their company cars.
The new rates apply from 1 December 2021, but you can continue to use the previous rates for up to 1 month from the date the new rates apply. Where there has been a change the previous rate is shown in brackets:-
| Engine Size | Petrol | Diesel | LPG |
| 1400cc or less | 13p
(12p) |
9p (7p) |
|
| 1600cc or less | 11p
(10p) |
||
| 1401cc to 2000cc | 15p
(14p) |
10p
(8p) |
|
| 1601 to 2000cc | 13p
(12p) |
||
| Over 2000cc | 22p
(20p) |
16p
(15p) |
15p
(12p) |
You can continue to use the previous rates for up to 1 month from the date the new rates apply. For wholly electric cars there is a 5p (was 4p) advisory rate. Note that for hybrid cars use the equivalent petrol or diesel rate.
