|Engine size||Petrol ¹||LPG|
|1400 cc or less||14p||10p|
|1401 cc to 2000 cc||17p||12p|
|Over 2000 cc||26p||18p|
|Engine size||Diesel 1|
|1600 cc or less||14p|
|1601 cc to 2000 cc||17p|
|Over 2000 cc||22p|
|Advisory Electricity Rate 2||Electricity|
These rates apply to all journeys on or after 1 December 2022. 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.