HMRC Advisory Fuel Rates
Applicable from 1 December 2024
What you need to know
These rates apply to all journeys on or after 1 December 2024. For one month from the date of change, employers may use either the previous or new current rates. Employers may make or require supplementary payments (but are under no obligation to do either).
The advisory electric rate for fully electric cars is 7 pence per mile. Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates.
The advisory fuel rates for petrol, LPG and diesel cars are shown in these tables.
From 1 December 2024
| Engine size | Petrol | LPG | Engine size | Diesel | |
| 1400cc or less | 12p | 11p | 1600cc or less | 11p | |
| 1401cc to 2000cc | 14p | 13p | 1601cc to 2000cc | 13p | |
| Over 2000cc | 23p | 21p | Over 2000cc | 17p |
The previous rates from 1 September to 30 November 2023 were:
| Engine size | Petrol | LPG | |||
| 1400cc or less | 13p | 11p | |||
| 1401cc to 2000cc | 15p | 13p | |||
| Over 2000cc | 24p | 21p | |||
The above rates only apply where employers:
- reimburse employees for business travel in a company car
- require employees to repay the cost of fuel used for private travel.
Where an employee uses their own car for business journeys, the Approved Mileage Allowance Payments should be used. These rates have not changed and remain at:
- 45p a mile for the first 10,000 business miles
- 25p a mile thereafter.
|
The latest update to the above rates, although less than two weeks old, is not in line with, or keeping pace with spiralling forecourt prices. Businesses that use the Advisory Fuel Rates (AFRs) should keep in mind that the rates are only ‘advisory’. It is permissible to apply differing rates to the AFRs, to reflect higher fuel prices. |
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