HMRC routinely reviews the published Advisory Fuel Rates every three months. The current rates, effective from 01 June 2012, are added to the table below.
Employers may choose to
- implement the new rates immediately, or use the old rate for up to one further month, and
- make, or require employees to make supplementary payments, if the new rates cannot be applied immediately, although there is no obligation to do so:
Petrol and LPG
| Fuel | Period | Engine Size | ||
| 1400cc or less | 1401 to 2000cc | Over 2000cc | ||
| Petrol and petrol-hybrid(pence per mile) | from 01/06/10 | 12p | 15p | 21p |
| from 01/12/10 | 13p | 15p | 21p | |
| from 01/03/11 | 14p | 18p | 23p | |
| from 01/06/11 | 15p | 18p | 26p | |
| from 01/09/11 | 15p | 18p | 26p | |
| from 01/12/11 | 15p | 18p | 26p | |
| from 01/03/12 | 15p | 18p | 26p | |
| from 01/06/12 | 15p | 18p | 26p | |
| LPG(pence per mile) | from 01/06/10 | 8p | 10p | 14p |
| from 01/12/10 | 9p | 10p | 15p | |
| from 01/03/11 | 10p | 12p | 17p | |
| from 01/06/11 | 11p | 13p | 18p | |
| from 01/09/11 | 11p | 12p | 18p | |
| from 01/12/11 | 10p | 12p | 18p | |
| from 01/03/12 | 10p | 12p | 18p | |
| from 01/06/12 | 11p | 13p | 19p | |
Diesel
| Period | Engine Size | |||
| 1400cc or less | 1401 to 2000cc | over 2000cc | ||
| Diesel (pence per mile) | from 01/06/10 | 11p | 11p | |
| from 01/12/10 | 12p | 12p | ||
| from 01/03/11 | 13p | 13p | ||
| from 01/06/11 | See below | |||
| Period | Engine Size | |||
| 1600cc or less | 1601 to 2000cc | over 2000cc | ||
| Diesel (pence per mile) | from 01/06/11 | 12p | 15p | 18p |
| from 01/09/11 | 12p | 15p | 18p | |
| from 01/12/11 | 12p | 15p | 18p | |
| from 01/03/12 | 13p | 15p | 19p | |
| from 01/06/12 | 12p | 15p | 18p | |
HMRC documents the way in which the rates are calculated. They are based on average fuel consumption for the different engine sizes, reduced by 15% to make the figures more realistic. The fuel prices used are:
- petrol – 135.80 per litre (617.20p per gallon)
- diesel – 141.70p per litre (644.40p per gallon)
- LPG – 78.70p per litre (357.80p per gallon)
By way of a reminder, the Advisory Fuel Rates are provided by HMRC for employers to apply where they:
- reimburse employees for business travel in their company cars, or
- require employees to repay the cost of fuel used for private travel in company cars.
The latest rates are published immediately a change is announced.
Further Information
- HMRC – Advisory fuel rates from 1 June 2012
- HMRC – Earlier Rates
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