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Advisory Fuel Rates (AFRs)

Petrol and LPG

Engine size Petrol ¹ LPG
1400 cc or less 12p 7p
1401 cc to 2000 cc 15p 9p
Over 2000 cc 22p 14p

Diesel

Engine size Diesel 1
1600 cc or less 10p
1601 cc to 2000 cc 12p
Over 2000 cc 13p

Electric

Advisory Electricity Rate 2 Electricity
All cars 4p
  1. Hybrid cars are treated as either petrol or diesel cars for these purposes.
  2. The Advisory Electricity Rate, or AER, introduced with effect from 1 September 2018, applies to cars powered solely by electricity and does not apply to range extended cars or plug-in hybrids, for which the AFRs should be used.

These rates apply to all journeys on or after 1 September 2018. The rates are reviewed four times a year. Any changes will take effect at the beginning of each calendar quarter – on 1 March, 1 June, 1 September and 1 December and will be published on the HMRC website shortly before the date of change.

For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they wish, but are under no obligation to do either.

HMRC will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.