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Advisory Fuel Rates (AFRs)

Petrol and LPG

Engine size Petrol ¹ LPG
1400cc or less 11p 7p
1401cc to 2000cc 14p 9p
Over 2000cc 21p 14p

Diesel

Engine size Diesel 1
1600cc or less 9p
1601cc to 2000cc 11p
Over 2000cc 13p
  1. Hybrid cars are treated as either petrol or diesel cars for these purposes.

These rates apply to all journeys on or after 1 December 2017. The rates are reviewed four times a year. Any changes will 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 HMRC website shortly before the date of change.

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 wish, but are under no obligation to do either.

HMRC will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.