These rates apply to all journeys on or after 1 June 2013 until further notice. For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
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 |
Hybrid cars are treated as either petrol or diesel cars for this purpose.
These rates are calculated from the fuel prices in the tables below:
Petrol
Engine size |
Mean |
Applied |
Fuel price |
Fuel price |
Pence |
AFR |
|---|---|---|---|---|---|---|
up to 1400 |
49.07 |
41.7 |
133.2 | 605.4 | 14.5 | 15 |
1401 - 2000 |
41.17 |
35.0 |
133.2 | 605.4 | 17.3 | 17 |
over 2000 |
28.41 |
24.1 |
133.2 | 605.4 | 25.1 | 25 |
Diesel
Engine size |
Mean |
Applied |
Fuel price |
Fuel price |
Pence |
AFR |
|---|---|---|---|---|---|---|
Up to 1600 |
61.28 |
52.1 |
138.4 | 629.3 | 12.1 | 12 |
1601 to 2000 |
51.53 |
43.8 |
138.4 | 629.3 | 14.4 | 14 |
Over 2000 |
42.03 |
35.7 |
138.4 | 629.3 | 17.6 | 18 |
LPG
Engine size |
Mean |
Applied |
Fuel price |
Fuel price |
Pence |
AFR |
|---|---|---|---|---|---|---|
up to 1400 |
39.3 |
33.4 |
74.4 | 338.2 | 10.1 | 10 |
1401 - 2000 |
32.9 |
28.0 |
74.4 | 338.2 | 12.1 | 12 |
over 2000 |
22.7 |
19.3 |
74.4 | 338.2 | 17.5 | 18 |
Notes:
Since March 2011 the rates have been reviewed four times a year. Any changes take effect at the beginning of each calendar quarter - on 1 March, 1 June, 1 September and 1 December and will be published on the HM Revenue & Customs (HMRC) website shortly before the date of change.
In view of the increased frequency of review, HMRC will no longer consider changing the rates if fuel prices fluctuate by 5 per cent from the published rates.
Employers should make themselves aware of any changes by referring to this page in late February, May, August and November each year. It is the primary source of information.
HMRC will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.
Further information is available for: