The new fuel rates take effect from 1 June 2019, although the previous rates can be used for an additional month.

These rates only apply to employees who are using a company car in the following scenarios:

  • When employees are reimbursed for business travel in their company cars; or,
  • When employees are required to repay the cost of fuel used for private travel.

The rates are not applicable in any other circumstances.

The Advisory Electricity Rate for fully electric cars is four pence per mile, and electricity is not considered a fuel for car fuel benefit purposes.

Engine sizePetrol
1400cc or less12p
1401cc – 2000cc15p
Over 2000cc22p
Engine sizeLPG
1400cc or less8p
1401cc – 2000cc9p
Over 2000cc14p
Engine sizeDiesel
1600cc or less10p
1601cc – 2000cc12p
Over 2000cc14p