New company car advisory fuel rates published by HM Revenue and Customs

These rates apply from 1 September 2018. You can use the previous rates for up to one month from the date the new rates apply.

Engine size

Petrol – amount per mile

LPG – amount per mile

1400cc or less

12 pence

7 pence

1401cc to 2000cc

15 pence

9 pence

Over 2000cc

22 pence

13 pence

 

Engine size

Diesel – amount per mile

1600cc or less

10 pence

1601cc to 2000cc

12 pence

Over 2000cc

13 pence

Hybrid cars are treated as either petrol or diesel cars for this purpose.

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.