A:

Advisory fuel rates (AFRs) are recommended reimbursement amounts for drivers reclaiming business mileage, usually for those in company vehicles.

HMRC review the advisory fuel rate based on fuel prices every quarter, and publish revised figures if required in late February, May, August and November each year.

Rates from December 1, 2024

(If viewing on a smart phone turn to side to view tables)

Petrol

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Diesel

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LPG 

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Current Advisory Electricity Rate (AER)

NOTE: From September 1, 2018 HMRC introduced an advisory fuel rate (AFR) for pure electric cars.

Called the Advisory Electricity Rate (AER), it was cut by 1ppm, from 8ppm to 7ppm from September 1, 2024, and remains at 7ppm from December 1.

It is published, and reviewed quarterly, alongside AFRs for petrol, diesel and LPG (liquefied petroleum gas) cars based on engine size.

Plug-in hybrid and hybrid cars continue to be treated as either petrol or diesel models for mileage reimbursement purposes.

> Interested in comparing electric vehicle data? Check out our EV tool.

> Interested in ensuring the efficient use of EVs. Check out our dedicated editorial sections: Insight & policy | EV news | Charging & infrastructure | Costs & incentives | Benefit-in-kind | EV case studies | EV road tests

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Previous rates, valid from September 1, 2024. 

You can use the previous rates for up to one month from the date the new rates apply.