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Advisory Fuel Rates (AFRs)

Petrol and LPG

Engine size Petrol ¹ LPG
1400 cc or less 14p 10p
1401 cc to 2000 cc 17p 12p
Over 2000 cc 26p 18p

Diesel

Engine size Diesel 1
1600 cc or less 14p
1601 cc to 2000 cc 17p
Over 2000 cc 22p

Electric

Advisory Electricity Rate 2 Electricity
All cars 8p
  1. Hybrid cars are treated as either petrol or diesel cars for these purposes.
  2. The Advisory Electricity Rate, or AER, 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. From 1 December 2022 it will rise to 8p per mile and will be reviewed quarterly in line with the Advisory Fuel Rates.

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.