HMRC has published new Advisory Fuel Rates (AFRs) effective from Tuesday (December 1) for company car drivers claiming back fuel costs from their employer.
The AFR pence per mile (PPM) petrol rates remain unchanged for vehicles up to 1,400cc engine (10ppm) and over 2,000cc (17ppm), but reduces by 1ppm for those with an engine size from 1,400-2,000cc.
All diesel fuel rates remain unchanged as do AFRs for LPG-powered vehicles.
The average pump price for diesel is currently 117.03p per litre (petrol is 114.27ppl). At the beginning of March, the average price of diesel was 126.4ppl (petrol was 123.4ppl).
At the beginning of June, the average pump price had fallen to 111.9ppl and 107ppl for diesel and petrol, respectively.
The AFRs effective from December 1 for diesel have been based on an average pump price of 117.1ppl (petrol 112.3ppl) – see below.
September’s AFRs were based on an average diesel pump price of 118ppl (petrol 113ppl).
Hybrid cars are treated as either petrol or diesel cars for AFR purposes.
The advisory electricity rate (AER) for plug-in cars remains unchanged at 4ppm.
Full tables are available on our Fleet FAQ page.
Diesel AFR methodology
|
Engine size (cc) |
Mean MPG |
Applied MPG |
Fuel price (per litre) |
Fuel price (per gallon) |
Rate per mile |
Advisory fuel rate |
|---|---|---|---|---|---|---|
|
Up to 1600 |
71.3 |
65.9 |
117.1 pence |
532.2 pence |
8.1 pence |
8 pence |
|
1601 to 2000 |
57.9 |
53.4 |
117.1 pence |
532.2 pence |
10.0 pence |
10 pence |
|
Over 2000 |
49.8 |
45.8 |
117.1 pence |
532.2 pence |
11.6 pence |
12 pence |
Petrol AFR methodology
|
Engine size (cc) |
Mean MPG |
Applied MPG |
Fuel price (per litre) |
Fuel price (per gallon) |
Rate per mile |
Advisory fuel rate |
|---|---|---|---|---|---|---|
|
Up to 1400 |
57.0 |
52.7 |
112.3 pence |
510.7 pence |
9.7 pence |
10 pence |
|
1401 to 2000 |
48.2 |
44.6 |
112.3 pence |
510.7 pence |
11.5 pence |
11 pence |
|
Over 2000 |
32.7 |
30.3 |
112.3 pence |
510.7 pence |
16.9 pence |
17 pence |
LPG AFR methodology
|
Engine size (cc) |
Mean MPG |
Applied MPG |
Fuel price (per litre) |
Fuel price (per gallon) |
Rate per mile |
Advisory fuel rate |
|---|---|---|---|---|---|---|
|
Up to 1400 |
45.6 |
42.2 |
65.0 pence |
295.5 pence |
7.0 pence |
7 pence |
|
1401 to 2000 |
38.5 |
35.7 |
65.0 pence |
295.5 pence |
8.3 pence |
8 pence |
|
Over 2000 |
26.2 |
24.2 |
65.0 pence |
295.5 pence |
12.2 pence |
12 pence |
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Gareth has more than 20 years’ experience as a journalist having started his career in local newspapers in the 1990s. Prior to joining Fleet News in 2008, he worked in the public sector as a media advisor and is currently news editor at Fleet News.
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