Advisory Fuel Rates (AFRs)

From 01 Sep 2017

Engine size Diesel Petrol LPG
cc or less 9p 11p 7p
1401cc to 1600cc 9p 13p 8p
1601cc to 2000cc 11p 13p 8p
over 2000cc 12p 21p 13p

The above rates apply to petrol, hybrid and diesel hybrid cars also

The rates are reviewed four times a year. Any changes will take effect at the beginning of each three month period - 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.

To look up older rates, use the Advisory Fuel Rates tool.

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