20 December 2021
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: Petrol: 13p (12p) LPG: 9p(7p)
1600cc or less: Diesel: 11p(10p)
1401cc to 2000cc: Petrol: 15p(14p) LPG: 10p(8p)
1601 to 2000cc: Diesel: 13p(12p)
Over 2000cc: Petrol: 22p(20p) Diesel: 16p(15p) LGP: 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.