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Current HMRC Advisory Fuel Rates AFR

HMRC Advisory Fuel Rates AFR – All rates from December 2009 up to Present Day

Advisory fuel rates from 1 December 2014

Current rates apply from 1 December 2014. You can use the previous rates for up to 1 month from the date the new rates apply.

Engine size Petrol LPG
1400cc or less 13p 9p
1401cc to 2000cc 16p 11p
Over 2000cc 23p 16p
Engine size Diesel
1600cc or less 11p
1601cc to 2000cc 13p
Over 2000cc 16p

Hybrid cars are treated as either petrol or diesel cars for this purpose.

When you can use the rates

The rates only apply when you either:

  • reimburse employees for business travel in their company cars
  • require employees to repay the cost of fuel used for private travel

You must not use these rates in any other circumstances. If you use them correctly you will not need to apply for a dispensation to cover the payments you make.

Reimburse employees for business travel in their company cars

If you pay a rate per mile for business travel no higher than the advisory fuel rate, for the particular engine size and fuel type, HM Revenue and Customs (HMRC) will accept there is no taxable profit and no Class 1A National Insurance to pay.

You can use your own rates which better reflect your circumstances if, for example, your cars are more fuel efficient, or if the cost of business travel is higher than the guideline rates.

If you pay rates that are higher than the advisory rates and cannot demonstrate the fuel cost per mile is higher, there is no fuel benefit charge if the mileage payments are solely for miles of business travel. Instead, you will have to treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes.

Require employees to repay the cost of fuel used for private travel

If you have correctly recorded all miles of private travel and used the correct rate (or anything higher) to work out the cost of fuel used for private travel that the employee must repay to you, HMRC will accept there is no fuel benefit charge.

The advisory rates will not be binding where you can demonstrate that employees cover the full cost of private fuel by repaying at a lower rate per mile.

Advisory fuel rates from 1 September 2014 to 30 November 2014

Engine size Petrol LPG
1400cc or less 14p 9p
1401cc to 2000cc 16p 11p
Over 2000cc 24p 16p
Engine size Diesel
1600cc or less 11p
1601cc to 2000cc 13p
Over 2000cc 17p

Advisory fuel rates from 1 June 2014 to 31 August 2014

Engine size Petrol LPG
1400cc or less 14p 9p
1401cc to 2000cc 16p 11p
Over 2000cc 24p 16p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 14p
Over 2000cc 17p

Advisory fuel rates from 1 March 2014 to 31 May 2014

Engine size Petrol LPG
1400cc or less 14p 9p
1401cc to 2000cc 16p 11p
Over 2000cc 24p 17p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 14p
Over 2000cc 17p

Advisory fuel rates from 1 December 2013 to 28 February 2014

Engine size Petrol LPG
1400cc or less 14p 9p
1401cc to 2000cc 16p 11p
Over 2000cc 24p 16p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 14p
Over 2000cc 17p

Advisory fuel rates from 1 September 2013 to 30 November 2013

Engine size Petrol LPG
1400cc or less 15p 10p
1401cc to 2000cc 18p 11p
Over 2000cc 26p 16p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 June 2013 to 31 August 2013

Engine size Petrol LPG
1400cc or less 15p 10p
1401cc to 2000cc 17p 12p
Over 2000cc 25p 18p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 14p
Over 2000cc 18p

Advisory fuel rates from 1 March 2013 to 31 May 2013

Engine size Petrol LPG
1400cc or less 15p 10p
1401cc to 2000cc 18p 12p
Over 2000cc 26p 18p
Engine size Diesel
1600cc or less 13p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 December 2012 to 28 February 2013

Engine size Petrol LPG
1400cc or less 15p 11p
1401cc to 2000cc 18p 13p
Over 2000cc 26p 18p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 September 2012 to 30 November 2012

Engine size Petrol LPG
1400cc or less 15p 10p
1401cc to 2000cc 18p 12p
Over 2000cc 26p 17p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 June 2012 to 31 August 2012

Engine size Petrol LPG
1400cc or less 15p 11p
1401cc to 2000cc 18p 13p
Over 2000cc 26p 19p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 March 2012 to 31 May 2012

Engine size Petrol LPG
1400cc or less 15p 10p
1401cc to 2000cc 18p 12p
Over 2000cc 26p 18p
Engine size Diesel
1600cc or less 13p
1601cc to 2000cc 15p
Over 2000cc 19p

Advisory fuel rates from 1 December 2011 to 29 February 2012

Engine size Petrol LPG
1400cc or less 15p 10p
1401cc to 2000cc 18p 12p
Over 2000cc 26p 18p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 September 2011 to 30 November 2011

Engine size Petrol LPG
1400cc or less 15p 11p
1401cc to 2000cc 18p 12p
Over 2000cc 26p 18p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 June 2011 to 31 August 2011

Engine size Petrol LPG
1400cc or less 15p 11p
1401cc to 2000cc 18p 12p
Over 2000cc 26p 18p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 15p
Over 2000cc 18p

Advisory fuel rates from 1 March 2011 to 31 May 2011

Engine size Petrol Diesel LPG
1400cc or less 14p 13p 10p
1401cc to 2000cc 16p 13p 12p
Over 2000cc 23p 16p 17p
Price, pence per litre 128.9p 134p 76.5p

Advisory fuel rates from 1 December 2010 to 28 February 2011

Engine size Petrol Diesel LPG
1400cc or less 13p 12p 9p
1401cc to 2000cc 15p 12p 10p
Over 2000cc 21p 15p 15p
Price, pence per litre 119p 122.7p 66.4p

Advisory fuel rates from 1 June 2010 to 30 November 2010

Engine size Petrol Diesel LPG
1400cc or less 12p 11p 8p
1401cc to 2000cc 15p 11p 10p
Over 2000cc 21p 16p 14p
Price, pence per litre 119.9p 121.9p 65.4p

Advisory fuel rates from 1 December 2009 to 31 May 2010

Engine size Petrol Diesel LPG
1400cc or less 11p 11p 7p
1401cc to 2000cc 14p 11p 8p
Over 2000cc 20p 14p 12p
Price, pence per litre 108.7p 109.9p 53.3p
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About the Author

Alex Baker
"The reasonable man adapts himself to the conditions that surround him... The unreasonable man adapts surrounding conditions to himself... All progress depends on the unreasonable man."

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