These rates apply from 1 December 2019. You can use the previous rates for up to 1 month from the date the new rates apply.
| Engine size | Petrol – amount per mile | LPG – amount per mile |
| 1400cc or less | 12 pence | 8 pence |
| 1401cc to 2000cc | 14 pence | 9 pence |
| Over 2000cc | 21 pence | 14 pence |
| Engine size | Diesel – amount per mile |
| 1600cc or less | 9 pence |
| 1601cc to 2000cc | 11 pence |
| Over 2000cc | 14 pence |
Hybrid cars are treated as either petrol or diesel cars for this purpose.
These rates only apply to employees using a company car.
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.
*Article Source https://www.gov.uk/government/publications/
