🕷️ Crawler Inspector

URL Lookup

Direct Parameter Lookup

Raw Queries and Responses

1. Shard Calculation

Query:

Response:

Calculated Shard: 173 (from laksa161)

2. Crawled Status Check

Query:

curl -X POST \
  'http://laksa173.int.ahrefs:8124/' \
  -H 'Content-Type: text/plain' \
  -H 'X-ClickHouse-Database: crawler3' \
  -H 'Authorization: Basic YXBpOg==' \
  -d 'SELECT getAhrefsURLFromUnparsed(src_unparsed) AS found_url, ifNull(toUnixTimestamp(download_stamp), 0) AS crawl_time, ifNull(toUnixTimestamp(props_url_first_seen), 0) AS first_indexed_time, download_http_code AS http_code, src_unparsed AS src_unparsed, src_root_hash AS src_root_hash, history_drop_reason AS history_drop_reason, meta_title AS meta_title, meta_descriptions AS meta_descriptions, attrs_boilerpipe_text AS attrs_boilerpipe_text, attrs_markdown AS attrs_markdown, attrs_readable_markdown AS attrs_readable_markdown, meta_canonical AS meta_canonical FROM crawler3.page_info_local FINAL PREWHERE (src_root_hash, src_unparsed) IN ((getAhrefsRootHashFromUnparsed(getAhrefsUnparsedNoserviceFromURL(\'https://www.gov.uk/guidance/advisory-fuel-rates\')), getAhrefsUnparsedNoserviceFromURL(\'https://www.gov.uk/guidance/advisory-fuel-rates\'))) FORMAT JSONEachRow'

Response:

{"found_url":"https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates","crawl_time":1775036307,"first_indexed_time":1595328335,"http_code":200,"src_unparsed":"uk,gov,www!\/guidance\/advisory-fuel-rates s443","src_root_hash":"12544360876807614373","history_drop_reason":null,"meta_title":"Advisory fuel rates - GOV.UK","meta_descriptions":["Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated."],"attrs_boilerpipe_text":"Contents\nWhen you can use the mileage rates\nHow rates are calculated\nWhen you can use the mileage rates\nThese rates only apply to employees using a company car.\nUse the rates when you either:\nreimburse employees for business travel in their company cars\nneed employees to repay the cost of fuel used for private travel\nYou must not use these rates in any other circumstances.\nReimburse employees for company car business travel\nIf the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay.\nIf your cars are more fuel efficient, or if the cost of business travel is higher than the guideline rates, you can use your own rates to reflect your situation.\nIf you pay rates that are higher than the advisory rates but cannot show that the fuel cost per mile is higher, there will be no fuel benefit charge if the mileage payments are only for business travel. Instead, you’ll have to treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes.\nEmployees to repay the cost of fuel used for private travel\nThere will be no fuel benefit charge if you correctly record all private travel mileage and use the correct rate (or higher), to work out how much your employees must repay you for fuel used for private travel.\nYou will not need to use the advisory rates where you can show that employees cover the full cost of private fuel by repaying at a lower mileage rate.\nHow rates are calculated\nHMRC reviews rates quarterly on:\n1 March\n1 June\n1 September\n1 December\nThe mean miles per gallon (\nMPG\n) is taken from manufacturers’ information, taking into account annual sales to businesses (Fleet Audits average 2021 to 2023).\nFor liquefied petroleum gas (\nLPG\n), the\nMPG\nused is 20% lower than for petrol due to lower volumetric energy density.\nThe ‘rates per mile’ calculated in these tables are shown rounded to one decimal place, but the final advisory fuel rates are rounded to the nearest whole penny.\nRates per mile which end in 0.5 are rounded down to the nearest whole penny for the advisory fuel rate when the underlying unrounded figure ends in a number less than 0.5 (for example 0.487).\nWhen the underlying unrounded figure ends in a number greater than 0.5 (for example 0.513) it is rounded up to the nearest whole penny.\nThe latest petrol and diesel prices are taken from the Department for Energy Security and Net Zero (\nDESNZ\n) and the\nLPG\n(UK average) is from the Automobile Association website.\nThe advisory electric rate for fully electric cars is calculated using electrical price data from:\nDepartment for Energy Security and Net Zero\nOffice for National Statistics (\nONS\n)\ncar electrical consumption rates from the Department for Transport (\nDfT\n)\nannual car sales volumes to businesses (Fleet Audits average for the last 3 years)\nThe Department for Energy Security and Net Zero annually published ‘pence per kilowatt hour’ cost is uprated by the quarterly Office for National Statistics’ Consumer Prices Index for electricity to account for quarterly price variations.\nThe value of the annual equivalent rate is then calculated by taking the cost of electricity per mile for each model provided by the Department for Transport and electricity price data from Department for Energy Security and Net Zero and Office for National Statistics. Based on company car sales data across the last 3 years, a weighted average value of the electrical costs per mile for a fully electric car is then calculated.\nThe public charging advisory electric rate for fully electric cars is calculated using additional public charging price data from the Zapmap Price Index.\nThe method for calculating a public charging advisory electric rate is the same as the home charging advisory electric rate. The only change is the underlying price of electricity (in pence per kilowatt-hour), which is updated to reflect the average price of public charging using slow or fast chargers (charging speed less than 50 kilowatts).\nThe advisory fuel rates are worked out from the fuel prices in these tables.\nPetrol\nEngine size (cc)\nMean\nMPG\nFuel price (per litre)\nFuel price (per gallon)\nRate per mile\nAdvisory fuel rate\nUp to 1400\n50.7\n132.0 pence\n600.1 pence\n11.8 pence\n12 pence\n1401 to 2000\n42.8\n132.0 pence\n600.1 pence\n14.0 pence\n14 pence\nOver 2000\n27.2\n132.0 pence\n600.1 pence\n22.1 pence\n22 pence\nDiesel\nEngine size (cc)\nMean\nMPG\nFuel price (per litre)\nFuel price (per gallon)\nRate per mile\nAdvisory fuel rate\nUp to 1600\n55.7\n141.3 pence\n642.2 pence\n11.5 pence\n12 pence\n1601 to 2000\n49.6\n141.3 pence\n642.2 pence\n13.0 pence\n13 pence\nOver 2000\n36.6\n141.3 pence\n642.2 pence\n17.5 pence\n18 pence\nLPG\nEngine size (cc)\nMean\nMPG\nFuel price (per litre)\nFuel price (per gallon)\nRate per mile\nAdvisory fuel rate\nUp to 1400\n40.6\n89.0 pence\n404.6 pence\n10.0 pence\n10 pence\n1401 to 2000\n34.2\n89.0  pence\n404.6 pence\n11.8 pence\n12 pence\nOver 2000\n21.7\n89.0  pence\n404.6 pence\n18.6 pence\n19 pence\nElectric\nFrom 1 March 2026 the advisory electric rates for fully electric cars will be:\n7 pence per mile for home charging\n15 pence per mile for public charging\nCharging location\nElectrical efficiency miles per kilowatt-hour (weighted by car sales)\nElectricity cost per kilowatt-hour (pence)\nRate per mile (pence)\nAdvisory electric rate\nHome charger\n3.59\n26.10 pence\n7.26 pence\n7 pence\nPublic charger\n3.59\n54.00 pence\n15.02 pence\n15 pence\nThe ‘Domestic electricity cost per kilowatt-hour’ is the Department for Energy Security and Net Zero annually published figure, uprated with the latest estimate of electricity prices from the Office for National Statistics.\nThe ‘slow or fast public charge cost per kilowatt-hour’ is the Zapmap public charging price index monthly published figure for slow or fast chargers (charging speed less than 50 kilowatts), uprated with the latest estimate of electricity prices from the Office for National Statistics.\nFor journeys where a company car is charged at both public and residential locations, you can apportion the mileage based on how much charging happens at each place. The apportionment calculation should be fair and reasonable.\nA higher amount than the advisory rates can be used as long as you can show that the fuel cost per mile is higher. Therefore, if the public charger used is higher in cost per mile than the new advisory rate introduced for public charging, a higher rate can be used as long as you can show the cost per mile is higher.\nHybrid cars are treated as either petrol or diesel cars for advisory fuel rates.\nThe advisory fuel rates for petrol,\nLPG\nand diesel cars are shown in the following tables.\nYou can use the previous rates for up to 1 month from the date any new rates apply.\nFrom 1 March 2026\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n12 pence\n10 pence\n1401cc to 2000cc\n14 pence\n12 pence\nOver 2000cc\n22 pence\n19 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n12 pence\n1601cc to 2000cc\n13 pence\nOver 2000cc\n18 pence\nCharging location\nElectric — rate per mile\nHome charger\n7 pence\nPublic charger\n15 pence\nFrom 1 December 2025 to 28 February 2026\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n12 pence\n11 pence\n1401cc to 2000cc\n14 pence\n13 pence\nOver 2000cc\n22 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n12 pence\n1601cc to 2000cc\n13 pence\nOver 2000cc\n18 pence\nCharging location\nElectric — rate per mile\nHome charger\n7 pence\nPublic charger\n14 pence\nFrom 1 September 2025 to 30 November 2025\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n12 pence\n11 pence\n1401cc to 2000cc\n14 pence\n13 pence\nOver 2000cc\n22 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n12 pence\n1601cc to 2000cc\n13 pence\nOver 2000cc\n18 pence\nCharging location\nElectric — rate per mile\nHome charger\n8 pence\nPublic charger\n14 pence\nFrom 1 June 2025 to 31 August 2025\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n12 pence\n11 pence\n1401cc to 2000cc\n14 pence\n13 pence\nOver 2000cc\n22 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n11 pence\n1601cc to 2000cc\n13 pence\nOver 2000cc\n17 pence\nElectric — rate per mile\n7 pence\nFrom 1 March 2025 to 31 May 2025\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n12 pence\n11 pence\n1401cc to 2000cc\n15 pence\n13 pence\nOver 2000cc\n23 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n12 pence\n1601cc to 2000cc\n13 pence\nOver 2000cc\n17 pence\nElectric — rate per mile\n7 pence\nFrom 1 December 2024 to 28 February 2025\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n12 pence\n11 pence\n1401cc to 2000cc\n14 pence\n13 pence\nOver 2000cc\n23 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n11 pence\n1601cc to 2000cc\n13 pence\nOver 2000cc\n17 pence\nElectric — rate per mile\n7 pence\nFrom 1 September 2024 to 30 November 2024\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n13 pence\n11 pence\n1401cc to 2000cc\n15 pence\n13 pence\nOver 2000cc\n24 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n12 pence\n1601cc to 2000cc\n14 pence\nOver 2000cc\n18 pence\nElectric — rate per mile\n7 pence\nFrom 1 June 2024 to 31 August 2024\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n14 pence\n11 pence\n1401cc to 2000cc\n16 pence\n13 pence\nOver 2000cc\n26 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n13 pence\n1601cc to 2000cc\n15 pence\nOver 2000cc\n20 pence\nElectric — rate per mile\n8 pence\nFrom 1 March 2024 to 31 May 2024\nEngine size\nPetrol — rate per mile\nLPG\n— rate per mile\n1400cc or less\n13 pence\n11 pence\n1401cc to 2000cc\n15 pence\n13 pence\nOver 2000cc\n24 pence\n21 pence\nEngine size\nDiesel — rate per mile\n1600cc or less\n12 pence\n1601cc to 2000cc\n14 pence\nOver 2000cc\n19 pence\nElectric — rate per mile\n9 pence\nFind rates from an earlier date\nPublished 21 July 2020\nLast updated 23 February 2026\nshow all updates\n23 February 2026\nThe fuel prices for petrol, diesel, liquid petroleum gas and electric have been updated.\n21 November 2025\nThe fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2025 have been added.\n6 October 2025\nNew guidance about how to apportion the mileage for electric cars between public and residential locations has been added to the 'How rates are calculated — Electric' section.\n26 August 2025\nThe public charger rate for electric cars from 1 September 2025 has been updated.\n22 August 2025\nThe fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 September 2025 have been added. \r\n\r\nA new public charging rate for fully electric cars has also been introduced.\n22 May 2025\nThe fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 June 2025 have been added.\n24 February 2025\nThe fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 March 2025 have been added.\n25 November 2024\nThe fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2024 have been added.\n23 August 2024\nThe fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 September 2024 have been added.\n24 May 2024\nThe fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 June 2024 have been added.\n22 February 2024\nThe guidance has been updated to add the advisory fuel rates from 1 March 2024 and previous advisory fuel rates for fully electric cars.\n24 November 2023\nThe fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 December 2023 have been added.\n25 August 2023\nThe advisory fuel rates from 1 September 2023 have been added.\n25 May 2023\nThe advisory fuel rates from 1 June 2023 have been added.\n23 February 2023\nThe advisory fuel rates from 1 March 2023 have been added.\n25 November 2022\nThe advisory fuel rates from 1 Deember 2022 have been added.\n17 November 2022\nWe have updated the guidance to confirm that from 1 December 2022 the advisory fuel rate for fully electric cars will rise from 5 pence to 8 pence per mile.\n24 August 2022\nThe advisory fuel rates from 1 September 2022 have been added.\n25 May 2022\nThe advisory fuel rates from 1 June 2022 have been added.\n23 February 2022\nThe advisory fuel rates from 1 March 2022 have been added.\n24 November 2021\nThe advisory fuel rates from 1 December 2021 have been added.\n25 August 2021\nThe advisory fuel rates from 1 September 2021 have been added.\n26 May 2021\nThe advisory fuel rates from 1 June 2021 have been added.\n24 February 2021\nThe advisory fuel rates from 1 March 2020 have been added.\n25 November 2020\nThe advisory fuel rates from 1 December 2020 have been added and information on how the advisory fuel rates are calculated has been updated.\n26 August 2020\nThe advisory fuel rates from 1 September 2020 have been added. Information has also been updated on how rates are calculated where the mean miles per gallon were produced using the New European Driving Cycle or the Worldwide Harmonized Light Vehicle Test Procedure.\n21 July 2020\nFirst published.","attrs_markdown":"## Cookies on GOV.UK\nWe use some essential cookies to make this website work.\n\nWe’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.\n\nWe also use cookies set by other sites to help us deliver content from their services.\n\nYou have accepted additional cookies. You can [change your cookie settings](https:\/\/www.gov.uk\/help\/cookies) at any time.\n\nYou have rejected additional cookies. You can [change your cookie settings](https:\/\/www.gov.uk\/help\/cookies) at any time.\n\nAccept additional cookies\n\nReject additional cookies\n\n[View cookies](https:\/\/www.gov.uk\/help\/cookies)\n\nHide cookie message\n\n[Skip to main content](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#content)\n\n## Navigation menu\n[Menu](https:\/\/www.gov.uk\/browse)\n\nMenu\n\n### Services and information\n- [Benefits](https:\/\/www.gov.uk\/browse\/benefits)\n- [Births, death, marriages and care](https:\/\/www.gov.uk\/browse\/births-deaths-marriages)\n- [Business and self-employed](https:\/\/www.gov.uk\/browse\/business)\n- [Childcare and parenting](https:\/\/www.gov.uk\/browse\/childcare-parenting)\n- [Citizenship and living in the UK](https:\/\/www.gov.uk\/browse\/citizenship)\n- [Crime, justice and the law](https:\/\/www.gov.uk\/browse\/justice)\n- [Disabled people](https:\/\/www.gov.uk\/browse\/disabilities)\n- [Driving and transport](https:\/\/www.gov.uk\/browse\/driving)\n- [Education and learning](https:\/\/www.gov.uk\/browse\/education)\n- [Employing people](https:\/\/www.gov.uk\/browse\/employing-people)\n- [Environment and countryside](https:\/\/www.gov.uk\/browse\/environment-countryside)\n- [Housing and local services](https:\/\/www.gov.uk\/browse\/housing-local-services)\n- [Money and tax](https:\/\/www.gov.uk\/browse\/tax)\n- [Passports, travel and living abroad](https:\/\/www.gov.uk\/browse\/abroad)\n- [Visas and immigration](https:\/\/www.gov.uk\/browse\/visas-immigration)\n- [Working, jobs and pensions](https:\/\/www.gov.uk\/browse\/working)\n\n### Government activity\n- [Departments](https:\/\/www.gov.uk\/government\/organisations)\n  Departments, agencies and public bodies\n- [News](https:\/\/www.gov.uk\/search\/news-and-communications)\n  News stories, speeches, letters and notices\n- [Guidance and regulation](https:\/\/www.gov.uk\/search\/guidance-and-regulation)\n  Detailed guidance, regulations and rules\n- [Research and statistics](https:\/\/www.gov.uk\/search\/research-and-statistics)\n  Reports, analysis and official statistics\n- [Policy papers and consultations](https:\/\/www.gov.uk\/search\/policy-papers-and-consultations)\n  Consultations and strategy\n- [Transparency](https:\/\/www.gov.uk\/search\/transparency-and-freedom-of-information-releases)\n  Data, Freedom of Information releases and corporate reports\n\nSearch GOV.UK\n\n×\n\n[Search GOV.UK](https:\/\/www.gov.uk\/search)\n### Search\n\n1. [Home](https:\/\/www.gov.uk\/)\n2. [Money](https:\/\/www.gov.uk\/money)\n3. [Business tax](https:\/\/www.gov.uk\/money\/business-tax)\n4. [PAYE](https:\/\/www.gov.uk\/money\/paye)\n5. [Expenses and benefits](https:\/\/www.gov.uk\/money\/business-tax-paye-expenses-and-benefits)\n\nGuidance\n\n# Advisory fuel rates\n\nFind out about advisory fuel rates for company car users, when you can use them, and how they're calculated.\n\nFrom:\n\n[HM Revenue & Customs](https:\/\/www.gov.uk\/government\/organisations\/hm-revenue-customs)\n\nPublished\n\n21 July 2020\n\nLast updated\n\n23 February 2026 —  [See all updates](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#full-publication-update-history)\n\n## Contents\n1. [When you can use the mileage rates](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#when-you-can-use-the-mileage-rates)\n2. [How rates are calculated](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#how-rates-are-calculated)\n\nPrint this page\n\n## When you can use the mileage rates\nThese rates only apply to employees using a company car.\n\nUse the rates when you either:\n\n- reimburse employees for business travel in their company cars\n- need employees to repay the cost of fuel used for private travel\n\nYou must not use these rates in any other circumstances.\n\n### Reimburse employees for company car business travel\nIf the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay.\n\nIf your cars are more fuel efficient, or if the cost of business travel is higher than the guideline rates, you can use your own rates to reflect your situation.\n\nIf you pay rates that are higher than the advisory rates but cannot show that the fuel cost per mile is higher, there will be no fuel benefit charge if the mileage payments are only for business travel. Instead, you’ll have to treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes.\n\n### Employees to repay the cost of fuel used for private travel\nThere will be no fuel benefit charge if you correctly record all private travel mileage and use the correct rate (or higher), to work out how much your employees must repay you for fuel used for private travel.\n\nYou will not need to use the advisory rates where you can show that employees cover the full cost of private fuel by repaying at a lower mileage rate.\n\n## How rates are calculated\nHMRC reviews rates quarterly on:\n\n- 1 March\n- 1 June\n- 1 September\n- 1 December\n\nThe mean miles per gallon (MPG) is taken from manufacturers’ information, taking into account annual sales to businesses (Fleet Audits average 2021 to 2023).\n\nFor liquefied petroleum gas (LPG), the MPG used is 20% lower than for petrol due to lower volumetric energy density.\n\nThe ‘rates per mile’ calculated in these tables are shown rounded to one decimal place, but the final advisory fuel rates are rounded to the nearest whole penny.\n\nRates per mile which end in 0.5 are rounded down to the nearest whole penny for the advisory fuel rate when the underlying unrounded figure ends in a number less than 0.5 (for example 0.487).\n\nWhen the underlying unrounded figure ends in a number greater than 0.5 (for example 0.513) it is rounded up to the nearest whole penny.\n\nThe latest petrol and diesel prices are taken from the Department for Energy Security and Net Zero (DESNZ) and the LPG (UK average) is from the Automobile Association website.\n\nThe advisory electric rate for fully electric cars is calculated using electrical price data from:\n\n- Department for Energy Security and Net Zero\n- Office for National Statistics (\n  ONS\n  )\n- car electrical consumption rates from the Department for Transport (\n  DfT\n  )\n- annual car sales volumes to businesses (Fleet Audits average for the last 3 years)\n\nThe Department for Energy Security and Net Zero annually published ‘pence per kilowatt hour’ cost is uprated by the quarterly Office for National Statistics’ Consumer Prices Index for electricity to account for quarterly price variations.\n\nThe value of the annual equivalent rate is then calculated by taking the cost of electricity per mile for each model provided by the Department for Transport and electricity price data from Department for Energy Security and Net Zero and Office for National Statistics. Based on company car sales data across the last 3 years, a weighted average value of the electrical costs per mile for a fully electric car is then calculated.\n\nThe public charging advisory electric rate for fully electric cars is calculated using additional public charging price data from the Zapmap Price Index.\n\nThe method for calculating a public charging advisory electric rate is the same as the home charging advisory electric rate. The only change is the underlying price of electricity (in pence per kilowatt-hour), which is updated to reflect the average price of public charging using slow or fast chargers (charging speed less than 50 kilowatts).\n\nThe advisory fuel rates are worked out from the fuel prices in these tables.\n\n### Petrol\n| Engine size (cc) | Mean MPG | Fuel price (per litre) | Fuel price (per gallon) | Rate per mile | Advisory fuel rate |\n|---|---|---|---|---|---|\n| Up to 1400 | 50\\.7 | 132\\.0 pence | 600\\.1 pence | 11\\.8 pence | 12 pence |\n| 1401 to 2000 | 42\\.8 | 132\\.0 pence | 600\\.1 pence | 14\\.0 pence | 14 pence |\n| Over 2000 | 27\\.2 | 132\\.0 pence | 600\\.1 pence | 22\\.1 pence | 22 pence |\n### Diesel\n| Engine size (cc) | Mean MPG | Fuel price (per litre) | Fuel price (per gallon) | Rate per mile | Advisory fuel rate |\n|---|---|---|---|---|---|\n| Up to 1600 | 55\\.7 | 141\\.3 pence | 642\\.2 pence | 11\\.5 pence | 12 pence |\n| 1601 to 2000 | 49\\.6 | 141\\.3 pence | 642\\.2 pence | 13\\.0 pence | 13 pence |\n| Over 2000 | 36\\.6 | 141\\.3 pence | 642\\.2 pence | 17\\.5 pence | 18 pence |\n### LPG\n| Engine size (cc) | Mean MPG | Fuel price (per litre) | Fuel price (per gallon) | Rate per mile | Advisory fuel rate |\n|---|---|---|---|---|---|\n| Up to 1400 | 40\\.6 | 89\\.0 pence | 404\\.6 pence | 10\\.0 pence | 10 pence |\n| 1401 to 2000 | 34\\.2 | 89\\.0 pence | 404\\.6 pence | 11\\.8 pence | 12 pence |\n| Over 2000 | 21\\.7 | 89\\.0 pence | 404\\.6 pence | 18\\.6 pence | 19 pence |\n### Electric\nFrom 1 March 2026 the advisory electric rates for fully electric cars will be:\n\n- 7 pence per mile for home charging\n- 15 pence per mile for public charging\n\n| Charging location | Electrical efficiency miles per kilowatt-hour (weighted by car sales) | Electricity cost per kilowatt-hour (pence) | Rate per mile (pence) | Advisory electric rate |\n|---|---|---|---|---|\n| Home charger | 3\\.59 | 26\\.10 pence | 7\\.26 pence | 7 pence |\n| Public charger | 3\\.59 | 54\\.00 pence | 15\\.02 pence | 15 pence |\n\nThe ‘Domestic electricity cost per kilowatt-hour’ is the Department for Energy Security and Net Zero annually published figure, uprated with the latest estimate of electricity prices from the Office for National Statistics.\n\nThe ‘slow or fast public charge cost per kilowatt-hour’ is the Zapmap public charging price index monthly published figure for slow or fast chargers (charging speed less than 50 kilowatts), uprated with the latest estimate of electricity prices from the Office for National Statistics.\n\nFor journeys where a company car is charged at both public and residential locations, you can apportion the mileage based on how much charging happens at each place. The apportionment calculation should be fair and reasonable.\n\nA higher amount than the advisory rates can be used as long as you can show that the fuel cost per mile is higher. Therefore, if the public charger used is higher in cost per mile than the new advisory rate introduced for public charging, a higher rate can be used as long as you can show the cost per mile is higher.\n\nHybrid cars are treated as either petrol or diesel cars for advisory fuel rates.\n\nThe advisory fuel rates for petrol, LPG and diesel cars are shown in the following tables.\n\nYou can use the previous rates for up to 1 month from the date any new rates apply.\n\n### From 1 March 2026\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 10 pence |\n| 1401cc to 2000cc | 14 pence | 12 pence |\n| Over 2000cc | 22 pence | 19 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 18 pence |\n\n| Charging location | Electric — rate per mile |\n|---|---|\n| Home charger | 7 pence |\n| Public charger | 15 pence |\n### From 1 December 2025 to 28 February 2026\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 22 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 18 pence |\n\n| Charging location | Electric — rate per mile |\n|---|---|\n| Home charger | 7 pence |\n| Public charger | 14 pence |\n### From 1 September 2025 to 30 November 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 22 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 18 pence |\n\n| Charging location | Electric — rate per mile |\n|---|---|\n| Home charger | 8 pence |\n| Public charger | 14 pence |\n### From 1 June 2025 to 31 August 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 22 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 11 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 17 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 March 2025 to 31 May 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 15 pence | 13 pence |\n| Over 2000cc | 23 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 17 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 December 2024 to 28 February 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 23 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 11 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 17 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 September 2024 to 30 November 2024\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 13 pence | 11 pence |\n| 1401cc to 2000cc | 15 pence | 13 pence |\n| Over 2000cc | 24 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 14 pence |\n| Over 2000cc | 18 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 June 2024 to 31 August 2024\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 14 pence | 11 pence |\n| 1401cc to 2000cc | 16 pence | 13 pence |\n| Over 2000cc | 26 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 13 pence |\n| 1601cc to 2000cc | 15 pence |\n| Over 2000cc | 20 pence |\n\n| Electric — rate per mile |\n|---|\n| 8 pence |\n### From 1 March 2024 to 31 May 2024\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 13 pence | 11 pence |\n| 1401cc to 2000cc | 15 pence | 13 pence |\n| Over 2000cc | 24 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 14 pence |\n| Over 2000cc | 19 pence |\n\n| Electric — rate per mile |\n|---|\n| 9 pence |\n\n[Find rates from an earlier date](https:\/\/webarchive.nationalarchives.gov.uk\/ukgwa\/20240328164938\/https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates)\n\n## Updates to this page\nPublished 21 July 2020\n\nLast updated 23 February 2026 [\\+ show all updates](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#full-history)\n\n1. 23 February 2026\n   The fuel prices for petrol, diesel, liquid petroleum gas and electric have been updated.\n2. 21 November 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2025 have been added.\n3. 6 October 2025\n   New guidance about how to apportion the mileage for electric cars between public and residential locations has been added to the 'How rates are calculated — Electric' section.\n4. 26 August 2025\n   The public charger rate for electric cars from 1 September 2025 has been updated.\n5. 22 August 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 September 2025 have been added. A new public charging rate for fully electric cars has also been introduced.\n6. 22 May 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 June 2025 have been added.\n7. 24 February 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 March 2025 have been added.\n8. 25 November 2024\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2024 have been added.\n9. 23 August 2024\n   The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 September 2024 have been added.\n10. 24 May 2024\n    The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 June 2024 have been added.\n11. 22 February 2024\n    The guidance has been updated to add the advisory fuel rates from 1 March 2024 and previous advisory fuel rates for fully electric cars.\n12. 24 November 2023\n    The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 December 2023 have been added.\n13. 25 August 2023\n    The advisory fuel rates from 1 September 2023 have been added.\n14. 25 May 2023\n    The advisory fuel rates from 1 June 2023 have been added.\n15. 23 February 2023\n    The advisory fuel rates from 1 March 2023 have been added.\n16. 25 November 2022\n    The advisory fuel rates from 1 Deember 2022 have been added.\n17. 17 November 2022\n    We have updated the guidance to confirm that from 1 December 2022 the advisory fuel rate for fully electric cars will rise from 5 pence to 8 pence per mile.\n18. 24 August 2022\n    The advisory fuel rates from 1 September 2022 have been added.\n19. 25 May 2022\n    The advisory fuel rates from 1 June 2022 have been added.\n20. 23 February 2022\n    The advisory fuel rates from 1 March 2022 have been added.\n21. 24 November 2021\n    The advisory fuel rates from 1 December 2021 have been added.\n22. 25 August 2021\n    The advisory fuel rates from 1 September 2021 have been added.\n23. 26 May 2021\n    The advisory fuel rates from 1 June 2021 have been added.\n24. 24 February 2021\n    The advisory fuel rates from 1 March 2020 have been added.\n25. 25 November 2020\n    The advisory fuel rates from 1 December 2020 have been added and information on how the advisory fuel rates are calculated has been updated.\n26. 26 August 2020\n    The advisory fuel rates from 1 September 2020 have been added. Information has also been updated on how rates are calculated where the mean miles per gallon were produced using the New European Driving Cycle or the Worldwide Harmonized Light Vehicle Test Procedure.\n27. 21 July 2020\n    First published.\n\n## Sign up for emails or print this page\nPrint this page\n\n[Contents](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#contents)\n\n## Related content\n### Collection\n- [HMRC rates and allowances](https:\/\/www.gov.uk\/government\/collections\/rates-and-allowances-hm-revenue-and-customs)\n\n## Explore the topic\n- [Expenses and benefits](https:\/\/www.gov.uk\/money\/business-tax-paye-expenses-and-benefits)\n- [Expenses and employee benefits](https:\/\/www.gov.uk\/money\/expenses-employee-benefits)\n- [PAYE](https:\/\/www.gov.uk\/money\/paye)\n\n## Is this page useful?\n- [Maybe](https:\/\/www.gov.uk\/contact\/govuk)\n- Yes this page is useful\n- No this page is not useful\n\nThank you for your feedback\n\nReport a problem with this page\n\n## Help us improve GOV.UK\nTo help us improve GOV.UK, we’d like to know more about your visit today. 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[When you can use the mileage rates](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#when-you-can-use-the-mileage-rates)\n2. [How rates are calculated](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#how-rates-are-calculated)\n\n## When you can use the mileage rates\nThese rates only apply to employees using a company car.\n\nUse the rates when you either:\n\n- reimburse employees for business travel in their company cars\n- need employees to repay the cost of fuel used for private travel\n\nYou must not use these rates in any other circumstances.\n\n### Reimburse employees for company car business travel\nIf the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay.\n\nIf your cars are more fuel efficient, or if the cost of business travel is higher than the guideline rates, you can use your own rates to reflect your situation.\n\nIf you pay rates that are higher than the advisory rates but cannot show that the fuel cost per mile is higher, there will be no fuel benefit charge if the mileage payments are only for business travel. Instead, you’ll have to treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes.\n\n### Employees to repay the cost of fuel used for private travel\nThere will be no fuel benefit charge if you correctly record all private travel mileage and use the correct rate (or higher), to work out how much your employees must repay you for fuel used for private travel.\n\nYou will not need to use the advisory rates where you can show that employees cover the full cost of private fuel by repaying at a lower mileage rate.\n\n## How rates are calculated\nHMRC reviews rates quarterly on:\n\n- 1 March\n- 1 June\n- 1 September\n- 1 December\n\nThe mean miles per gallon (MPG) is taken from manufacturers’ information, taking into account annual sales to businesses (Fleet Audits average 2021 to 2023).\n\nFor liquefied petroleum gas (LPG), the MPG used is 20% lower than for petrol due to lower volumetric energy density.\n\nThe ‘rates per mile’ calculated in these tables are shown rounded to one decimal place, but the final advisory fuel rates are rounded to the nearest whole penny.\n\nRates per mile which end in 0.5 are rounded down to the nearest whole penny for the advisory fuel rate when the underlying unrounded figure ends in a number less than 0.5 (for example 0.487).\n\nWhen the underlying unrounded figure ends in a number greater than 0.5 (for example 0.513) it is rounded up to the nearest whole penny.\n\nThe latest petrol and diesel prices are taken from the Department for Energy Security and Net Zero (DESNZ) and the LPG (UK average) is from the Automobile Association website.\n\nThe advisory electric rate for fully electric cars is calculated using electrical price data from:\n\n- Department for Energy Security and Net Zero\n- Office for National Statistics (\n  ONS\n  )\n- car electrical consumption rates from the Department for Transport (\n  DfT\n  )\n- annual car sales volumes to businesses (Fleet Audits average for the last 3 years)\n\nThe Department for Energy Security and Net Zero annually published ‘pence per kilowatt hour’ cost is uprated by the quarterly Office for National Statistics’ Consumer Prices Index for electricity to account for quarterly price variations.\n\nThe value of the annual equivalent rate is then calculated by taking the cost of electricity per mile for each model provided by the Department for Transport and electricity price data from Department for Energy Security and Net Zero and Office for National Statistics. Based on company car sales data across the last 3 years, a weighted average value of the electrical costs per mile for a fully electric car is then calculated.\n\nThe public charging advisory electric rate for fully electric cars is calculated using additional public charging price data from the Zapmap Price Index.\n\nThe method for calculating a public charging advisory electric rate is the same as the home charging advisory electric rate. The only change is the underlying price of electricity (in pence per kilowatt-hour), which is updated to reflect the average price of public charging using slow or fast chargers (charging speed less than 50 kilowatts).\n\nThe advisory fuel rates are worked out from the fuel prices in these tables.\n\n### Petrol\n| Engine size (cc) | Mean MPG | Fuel price (per litre) | Fuel price (per gallon) | Rate per mile | Advisory fuel rate |\n|---|---|---|---|---|---|\n| Up to 1400 | 50\\.7 | 132\\.0 pence | 600\\.1 pence | 11\\.8 pence | 12 pence |\n| 1401 to 2000 | 42\\.8 | 132\\.0 pence | 600\\.1 pence | 14\\.0 pence | 14 pence |\n| Over 2000 | 27\\.2 | 132\\.0 pence | 600\\.1 pence | 22\\.1 pence | 22 pence |\n### Diesel\n| Engine size (cc) | Mean MPG | Fuel price (per litre) | Fuel price (per gallon) | Rate per mile | Advisory fuel rate |\n|---|---|---|---|---|---|\n| Up to 1600 | 55\\.7 | 141\\.3 pence | 642\\.2 pence | 11\\.5 pence | 12 pence |\n| 1601 to 2000 | 49\\.6 | 141\\.3 pence | 642\\.2 pence | 13\\.0 pence | 13 pence |\n| Over 2000 | 36\\.6 | 141\\.3 pence | 642\\.2 pence | 17\\.5 pence | 18 pence |\n### LPG\n| Engine size (cc) | Mean MPG | Fuel price (per litre) | Fuel price (per gallon) | Rate per mile | Advisory fuel rate |\n|---|---|---|---|---|---|\n| Up to 1400 | 40\\.6 | 89\\.0 pence | 404\\.6 pence | 10\\.0 pence | 10 pence |\n| 1401 to 2000 | 34\\.2 | 89\\.0 pence | 404\\.6 pence | 11\\.8 pence | 12 pence |\n| Over 2000 | 21\\.7 | 89\\.0 pence | 404\\.6 pence | 18\\.6 pence | 19 pence |\n### Electric\nFrom 1 March 2026 the advisory electric rates for fully electric cars will be:\n\n- 7 pence per mile for home charging\n- 15 pence per mile for public charging\n\n| Charging location | Electrical efficiency miles per kilowatt-hour (weighted by car sales) | Electricity cost per kilowatt-hour (pence) | Rate per mile (pence) | Advisory electric rate |\n|---|---|---|---|---|\n| Home charger | 3\\.59 | 26\\.10 pence | 7\\.26 pence | 7 pence |\n| Public charger | 3\\.59 | 54\\.00 pence | 15\\.02 pence | 15 pence |\n\nThe ‘Domestic electricity cost per kilowatt-hour’ is the Department for Energy Security and Net Zero annually published figure, uprated with the latest estimate of electricity prices from the Office for National Statistics.\n\nThe ‘slow or fast public charge cost per kilowatt-hour’ is the Zapmap public charging price index monthly published figure for slow or fast chargers (charging speed less than 50 kilowatts), uprated with the latest estimate of electricity prices from the Office for National Statistics.\n\nFor journeys where a company car is charged at both public and residential locations, you can apportion the mileage based on how much charging happens at each place. The apportionment calculation should be fair and reasonable.\n\nA higher amount than the advisory rates can be used as long as you can show that the fuel cost per mile is higher. Therefore, if the public charger used is higher in cost per mile than the new advisory rate introduced for public charging, a higher rate can be used as long as you can show the cost per mile is higher.\n\nHybrid cars are treated as either petrol or diesel cars for advisory fuel rates.\n\nThe advisory fuel rates for petrol, LPG and diesel cars are shown in the following tables.\n\nYou can use the previous rates for up to 1 month from the date any new rates apply.\n\n### From 1 March 2026\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 10 pence |\n| 1401cc to 2000cc | 14 pence | 12 pence |\n| Over 2000cc | 22 pence | 19 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 18 pence |\n\n| Charging location | Electric — rate per mile |\n|---|---|\n| Home charger | 7 pence |\n| Public charger | 15 pence |\n### From 1 December 2025 to 28 February 2026\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 22 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 18 pence |\n\n| Charging location | Electric — rate per mile |\n|---|---|\n| Home charger | 7 pence |\n| Public charger | 14 pence |\n### From 1 September 2025 to 30 November 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 22 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 18 pence |\n\n| Charging location | Electric — rate per mile |\n|---|---|\n| Home charger | 8 pence |\n| Public charger | 14 pence |\n### From 1 June 2025 to 31 August 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 22 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 11 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 17 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 March 2025 to 31 May 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 15 pence | 13 pence |\n| Over 2000cc | 23 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 17 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 December 2024 to 28 February 2025\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 12 pence | 11 pence |\n| 1401cc to 2000cc | 14 pence | 13 pence |\n| Over 2000cc | 23 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 11 pence |\n| 1601cc to 2000cc | 13 pence |\n| Over 2000cc | 17 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 September 2024 to 30 November 2024\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 13 pence | 11 pence |\n| 1401cc to 2000cc | 15 pence | 13 pence |\n| Over 2000cc | 24 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 14 pence |\n| Over 2000cc | 18 pence |\n\n| Electric — rate per mile |\n|---|\n| 7 pence |\n### From 1 June 2024 to 31 August 2024\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 14 pence | 11 pence |\n| 1401cc to 2000cc | 16 pence | 13 pence |\n| Over 2000cc | 26 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 13 pence |\n| 1601cc to 2000cc | 15 pence |\n| Over 2000cc | 20 pence |\n\n| Electric — rate per mile |\n|---|\n| 8 pence |\n### From 1 March 2024 to 31 May 2024\n| Engine size | Petrol — rate per mile | LPG — rate per mile |\n|---|---|---|\n| 1400cc or less | 13 pence | 11 pence |\n| 1401cc to 2000cc | 15 pence | 13 pence |\n| Over 2000cc | 24 pence | 21 pence |\n\n| Engine size | Diesel — rate per mile |\n|---|---|\n| 1600cc or less | 12 pence |\n| 1601cc to 2000cc | 14 pence |\n| Over 2000cc | 19 pence |\n\n| Electric — rate per mile |\n|---|\n| 9 pence |\n\n[Find rates from an earlier date](https:\/\/webarchive.nationalarchives.gov.uk\/ukgwa\/20240328164938\/https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates)\n\nPublished 21 July 2020\n\nLast updated 23 February 2026 [show all updates](https:\/\/www.gov.uk\/guidance\/advisory-fuel-rates#full-history)\n\n1. 23 February 2026\n   The fuel prices for petrol, diesel, liquid petroleum gas and electric have been updated.\n2. 21 November 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2025 have been added.\n3. 6 October 2025\n   New guidance about how to apportion the mileage for electric cars between public and residential locations has been added to the 'How rates are calculated — Electric' section.\n4. 26 August 2025\n   The public charger rate for electric cars from 1 September 2025 has been updated.\n5. 22 August 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 September 2025 have been added. A new public charging rate for fully electric cars has also been introduced.\n6. 22 May 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 June 2025 have been added.\n7. 24 February 2025\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 March 2025 have been added.\n8. 25 November 2024\n   The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2024 have been added.\n9. 23 August 2024\n   The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 September 2024 have been added.\n10. 24 May 2024\n    The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 June 2024 have been added.\n11. 22 February 2024\n    The guidance has been updated to add the advisory fuel rates from 1 March 2024 and previous advisory fuel rates for fully electric cars.\n12. 24 November 2023\n    The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 December 2023 have been added.\n13. 25 August 2023\n    The advisory fuel rates from 1 September 2023 have been added.\n14. 25 May 2023\n    The advisory fuel rates from 1 June 2023 have been added.\n15. 23 February 2023\n    The advisory fuel rates from 1 March 2023 have been added.\n16. 25 November 2022\n    The advisory fuel rates from 1 Deember 2022 have been added.\n17. 17 November 2022\n    We have updated the guidance to confirm that from 1 December 2022 the advisory fuel rate for fully electric cars will rise from 5 pence to 8 pence per mile.\n18. 24 August 2022\n    The advisory fuel rates from 1 September 2022 have been added.\n19. 25 May 2022\n    The advisory fuel rates from 1 June 2022 have been added.\n20. 23 February 2022\n    The advisory fuel rates from 1 March 2022 have been added.\n21. 24 November 2021\n    The advisory fuel rates from 1 December 2021 have been added.\n22. 25 August 2021\n    The advisory fuel rates from 1 September 2021 have been added.\n23. 26 May 2021\n    The advisory fuel rates from 1 June 2021 have been added.\n24. 24 February 2021\n    The advisory fuel rates from 1 March 2020 have been added.\n25. 25 November 2020\n    The advisory fuel rates from 1 December 2020 have been added and information on how the advisory fuel rates are calculated has been updated.\n26. 26 August 2020\n    The advisory fuel rates from 1 September 2020 have been added. Information has also been updated on how rates are calculated where the mean miles per gallon were produced using the New European Driving Cycle or the Worldwide Harmonized Light Vehicle Test Procedure.\n27. 21 July 2020\n    First published.","meta_canonical":null}

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URL	https://www.gov.uk/guidance/advisory-fuel-rates
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Boilerpipe Text	Contents When you can use the mileage rates How rates are calculated When you can use the mileage rates These rates only apply to employees using a company car. Use the rates when you either: reimburse employees for business travel in their company cars need employees to repay the cost of fuel used for private travel You must not use these rates in any other circumstances. Reimburse employees for company car business travel If the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay. If your cars are more fuel efficient, or if the cost of business travel is higher than the guideline rates, you can use your own rates to reflect your situation. If you pay rates that are higher than the advisory rates but cannot show that the fuel cost per mile is higher, there will be no fuel benefit charge if the mileage payments are only for business travel. Instead, you’ll have to treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes. Employees to repay the cost of fuel used for private travel There will be no fuel benefit charge if you correctly record all private travel mileage and use the correct rate (or higher), to work out how much your employees must repay you for fuel used for private travel. You will not need to use the advisory rates where you can show that employees cover the full cost of private fuel by repaying at a lower mileage rate. How rates are calculated HMRC reviews rates quarterly on: 1 March 1 June 1 September 1 December The mean miles per gallon ( MPG ) is taken from manufacturers’ information, taking into account annual sales to businesses (Fleet Audits average 2021 to 2023). For liquefied petroleum gas ( LPG ), the MPG used is 20% lower than for petrol due to lower volumetric energy density. The ‘rates per mile’ calculated in these tables are shown rounded to one decimal place, but the final advisory fuel rates are rounded to the nearest whole penny. Rates per mile which end in 0.5 are rounded down to the nearest whole penny for the advisory fuel rate when the underlying unrounded figure ends in a number less than 0.5 (for example 0.487). When the underlying unrounded figure ends in a number greater than 0.5 (for example 0.513) it is rounded up to the nearest whole penny. The latest petrol and diesel prices are taken from the Department for Energy Security and Net Zero ( DESNZ ) and the LPG (UK average) is from the Automobile Association website. The advisory electric rate for fully electric cars is calculated using electrical price data from: Department for Energy Security and Net Zero Office for National Statistics ( ONS ) car electrical consumption rates from the Department for Transport ( DfT ) annual car sales volumes to businesses (Fleet Audits average for the last 3 years) The Department for Energy Security and Net Zero annually published ‘pence per kilowatt hour’ cost is uprated by the quarterly Office for National Statistics’ Consumer Prices Index for electricity to account for quarterly price variations. The value of the annual equivalent rate is then calculated by taking the cost of electricity per mile for each model provided by the Department for Transport and electricity price data from Department for Energy Security and Net Zero and Office for National Statistics. Based on company car sales data across the last 3 years, a weighted average value of the electrical costs per mile for a fully electric car is then calculated. The public charging advisory electric rate for fully electric cars is calculated using additional public charging price data from the Zapmap Price Index. The method for calculating a public charging advisory electric rate is the same as the home charging advisory electric rate. The only change is the underlying price of electricity (in pence per kilowatt-hour), which is updated to reflect the average price of public charging using slow or fast chargers (charging speed less than 50 kilowatts). The advisory fuel rates are worked out from the fuel prices in these tables. Petrol Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 50.7 132.0 pence 600.1 pence 11.8 pence 12 pence 1401 to 2000 42.8 132.0 pence 600.1 pence 14.0 pence 14 pence Over 2000 27.2 132.0 pence 600.1 pence 22.1 pence 22 pence Diesel Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1600 55.7 141.3 pence 642.2 pence 11.5 pence 12 pence 1601 to 2000 49.6 141.3 pence 642.2 pence 13.0 pence 13 pence Over 2000 36.6 141.3 pence 642.2 pence 17.5 pence 18 pence LPG Engine size (cc) Mean MPG Fuel price (per litre) Fuel price (per gallon) Rate per mile Advisory fuel rate Up to 1400 40.6 89.0 pence 404.6 pence 10.0 pence 10 pence 1401 to 2000 34.2 89.0 pence 404.6 pence 11.8 pence 12 pence Over 2000 21.7 89.0 pence 404.6 pence 18.6 pence 19 pence Electric From 1 March 2026 the advisory electric rates for fully electric cars will be: 7 pence per mile for home charging 15 pence per mile for public charging Charging location Electrical efficiency miles per kilowatt-hour (weighted by car sales) Electricity cost per kilowatt-hour (pence) Rate per mile (pence) Advisory electric rate Home charger 3.59 26.10 pence 7.26 pence 7 pence Public charger 3.59 54.00 pence 15.02 pence 15 pence The ‘Domestic electricity cost per kilowatt-hour’ is the Department for Energy Security and Net Zero annually published figure, uprated with the latest estimate of electricity prices from the Office for National Statistics. The ‘slow or fast public charge cost per kilowatt-hour’ is the Zapmap public charging price index monthly published figure for slow or fast chargers (charging speed less than 50 kilowatts), uprated with the latest estimate of electricity prices from the Office for National Statistics. For journeys where a company car is charged at both public and residential locations, you can apportion the mileage based on how much charging happens at each place. The apportionment calculation should be fair and reasonable. A higher amount than the advisory rates can be used as long as you can show that the fuel cost per mile is higher. Therefore, if the public charger used is higher in cost per mile than the new advisory rate introduced for public charging, a higher rate can be used as long as you can show the cost per mile is higher. Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates. The advisory fuel rates for petrol, LPG and diesel cars are shown in the following tables. You can use the previous rates for up to 1 month from the date any new rates apply. From 1 March 2026 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 12 pence 10 pence 1401cc to 2000cc 14 pence 12 pence Over 2000cc 22 pence 19 pence Engine size Diesel — rate per mile 1600cc or less 12 pence 1601cc to 2000cc 13 pence Over 2000cc 18 pence Charging location Electric — rate per mile Home charger 7 pence Public charger 15 pence From 1 December 2025 to 28 February 2026 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 12 pence 11 pence 1401cc to 2000cc 14 pence 13 pence Over 2000cc 22 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 12 pence 1601cc to 2000cc 13 pence Over 2000cc 18 pence Charging location Electric — rate per mile Home charger 7 pence Public charger 14 pence From 1 September 2025 to 30 November 2025 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 12 pence 11 pence 1401cc to 2000cc 14 pence 13 pence Over 2000cc 22 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 12 pence 1601cc to 2000cc 13 pence Over 2000cc 18 pence Charging location Electric — rate per mile Home charger 8 pence Public charger 14 pence From 1 June 2025 to 31 August 2025 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 12 pence 11 pence 1401cc to 2000cc 14 pence 13 pence Over 2000cc 22 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 11 pence 1601cc to 2000cc 13 pence Over 2000cc 17 pence Electric — rate per mile 7 pence From 1 March 2025 to 31 May 2025 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 12 pence 11 pence 1401cc to 2000cc 15 pence 13 pence Over 2000cc 23 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 12 pence 1601cc to 2000cc 13 pence Over 2000cc 17 pence Electric — rate per mile 7 pence From 1 December 2024 to 28 February 2025 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 12 pence 11 pence 1401cc to 2000cc 14 pence 13 pence Over 2000cc 23 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 11 pence 1601cc to 2000cc 13 pence Over 2000cc 17 pence Electric — rate per mile 7 pence From 1 September 2024 to 30 November 2024 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 13 pence 11 pence 1401cc to 2000cc 15 pence 13 pence Over 2000cc 24 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 12 pence 1601cc to 2000cc 14 pence Over 2000cc 18 pence Electric — rate per mile 7 pence From 1 June 2024 to 31 August 2024 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 14 pence 11 pence 1401cc to 2000cc 16 pence 13 pence Over 2000cc 26 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 13 pence 1601cc to 2000cc 15 pence Over 2000cc 20 pence Electric — rate per mile 8 pence From 1 March 2024 to 31 May 2024 Engine size Petrol — rate per mile LPG — rate per mile 1400cc or less 13 pence 11 pence 1401cc to 2000cc 15 pence 13 pence Over 2000cc 24 pence 21 pence Engine size Diesel — rate per mile 1600cc or less 12 pence 1601cc to 2000cc 14 pence Over 2000cc 19 pence Electric — rate per mile 9 pence Find rates from an earlier date Published 21 July 2020 Last updated 23 February 2026 show all updates 23 February 2026 The fuel prices for petrol, diesel, liquid petroleum gas and electric have been updated. 21 November 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2025 have been added. 6 October 2025 New guidance about how to apportion the mileage for electric cars between public and residential locations has been added to the 'How rates are calculated — Electric' section. 26 August 2025 The public charger rate for electric cars from 1 September 2025 has been updated. 22 August 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 September 2025 have been added. A new public charging rate for fully electric cars has also been introduced. 22 May 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 June 2025 have been added. 24 February 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 March 2025 have been added. 25 November 2024 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2024 have been added. 23 August 2024 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 September 2024 have been added. 24 May 2024 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 June 2024 have been added. 22 February 2024 The guidance has been updated to add the advisory fuel rates from 1 March 2024 and previous advisory fuel rates for fully electric cars. 24 November 2023 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 December 2023 have been added. 25 August 2023 The advisory fuel rates from 1 September 2023 have been added. 25 May 2023 The advisory fuel rates from 1 June 2023 have been added. 23 February 2023 The advisory fuel rates from 1 March 2023 have been added. 25 November 2022 The advisory fuel rates from 1 Deember 2022 have been added. 17 November 2022 We have updated the guidance to confirm that from 1 December 2022 the advisory fuel rate for fully electric cars will rise from 5 pence to 8 pence per mile. 24 August 2022 The advisory fuel rates from 1 September 2022 have been added. 25 May 2022 The advisory fuel rates from 1 June 2022 have been added. 23 February 2022 The advisory fuel rates from 1 March 2022 have been added. 24 November 2021 The advisory fuel rates from 1 December 2021 have been added. 25 August 2021 The advisory fuel rates from 1 September 2021 have been added. 26 May 2021 The advisory fuel rates from 1 June 2021 have been added. 24 February 2021 The advisory fuel rates from 1 March 2020 have been added. 25 November 2020 The advisory fuel rates from 1 December 2020 have been added and information on how the advisory fuel rates are calculated has been updated. 26 August 2020 The advisory fuel rates from 1 September 2020 have been added. Information has also been updated on how rates are calculated where the mean miles per gallon were produced using the New European Driving Cycle or the Worldwide Harmonized Light Vehicle Test Procedure. 21 July 2020 First published.
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Accept additional cookies Reject additional cookies [View cookies](https://www.gov.uk/help/cookies) Hide cookie message [Skip to main content](https://www.gov.uk/guidance/advisory-fuel-rates#content) ## Navigation menu [Menu](https://www.gov.uk/browse) Menu ### Services and information - [Benefits](https://www.gov.uk/browse/benefits) - [Births, death, marriages and care](https://www.gov.uk/browse/births-deaths-marriages) - [Business and self-employed](https://www.gov.uk/browse/business) - [Childcare and parenting](https://www.gov.uk/browse/childcare-parenting) - [Citizenship and living in the UK](https://www.gov.uk/browse/citizenship) - [Crime, justice and the law](https://www.gov.uk/browse/justice) - [Disabled people](https://www.gov.uk/browse/disabilities) - [Driving and transport](https://www.gov.uk/browse/driving) - [Education and learning](https://www.gov.uk/browse/education) - [Employing people](https://www.gov.uk/browse/employing-people) - [Environment and countryside](https://www.gov.uk/browse/environment-countryside) - [Housing and local services](https://www.gov.uk/browse/housing-local-services) - [Money and tax](https://www.gov.uk/browse/tax) - [Passports, travel and living abroad](https://www.gov.uk/browse/abroad) - [Visas and immigration](https://www.gov.uk/browse/visas-immigration) - [Working, jobs and pensions](https://www.gov.uk/browse/working) ### Government activity - [Departments](https://www.gov.uk/government/organisations) Departments, agencies and public bodies - [News](https://www.gov.uk/search/news-and-communications) News stories, speeches, letters and notices - [Guidance and regulation](https://www.gov.uk/search/guidance-and-regulation) Detailed guidance, regulations and rules - [Research and statistics](https://www.gov.uk/search/research-and-statistics) Reports, analysis and official statistics - [Policy papers and consultations](https://www.gov.uk/search/policy-papers-and-consultations) Consultations and strategy - [Transparency](https://www.gov.uk/search/transparency-and-freedom-of-information-releases) Data, Freedom of Information releases and corporate reports Search GOV.UK × [Search GOV.UK](https://www.gov.uk/search) ### Search 1. [Home](https://www.gov.uk/) 2. [Money](https://www.gov.uk/money) 3. [Business tax](https://www.gov.uk/money/business-tax) 4. [PAYE](https://www.gov.uk/money/paye) 5. [Expenses and benefits](https://www.gov.uk/money/business-tax-paye-expenses-and-benefits) Guidance # Advisory fuel rates Find out about advisory fuel rates for company car users, when you can use them, and how they're calculated. From: [HM Revenue & Customs](https://www.gov.uk/government/organisations/hm-revenue-customs) Published 21 July 2020 Last updated 23 February 2026 — [See all updates](https://www.gov.uk/guidance/advisory-fuel-rates#full-publication-update-history) ## Contents 1. [When you can use the mileage rates](https://www.gov.uk/guidance/advisory-fuel-rates#when-you-can-use-the-mileage-rates) 2. [How rates are calculated](https://www.gov.uk/guidance/advisory-fuel-rates#how-rates-are-calculated) Print this page ## When you can use the mileage rates These rates only apply to employees using a company car. Use the rates when you either: - reimburse employees for business travel in their company cars - need employees to repay the cost of fuel used for private travel You must not use these rates in any other circumstances. ### Reimburse employees for company car business travel If the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay. If your cars are more fuel efficient, or if the cost of business travel is higher than the guideline rates, you can use your own rates to reflect your situation. If you pay rates that are higher than the advisory rates but cannot show that the fuel cost per mile is higher, there will be no fuel benefit charge if the mileage payments are only for business travel. Instead, you’ll have to treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes. ### Employees to repay the cost of fuel used for private travel There will be no fuel benefit charge if you correctly record all private travel mileage and use the correct rate (or higher), to work out how much your employees must repay you for fuel used for private travel. You will not need to use the advisory rates where you can show that employees cover the full cost of private fuel by repaying at a lower mileage rate. ## How rates are calculated HMRC reviews rates quarterly on: - 1 March - 1 June - 1 September - 1 December The mean miles per gallon (MPG) is taken from manufacturers’ information, taking into account annual sales to businesses (Fleet Audits average 2021 to 2023). For liquefied petroleum gas (LPG), the MPG used is 20% lower than for petrol due to lower volumetric energy density. The ‘rates per mile’ calculated in these tables are shown rounded to one decimal place, but the final advisory fuel rates are rounded to the nearest whole penny. Rates per mile which end in 0.5 are rounded down to the nearest whole penny for the advisory fuel rate when the underlying unrounded figure ends in a number less than 0.5 (for example 0.487). When the underlying unrounded figure ends in a number greater than 0.5 (for example 0.513) it is rounded up to the nearest whole penny. The latest petrol and diesel prices are taken from the Department for Energy Security and Net Zero (DESNZ) and the LPG (UK average) is from the Automobile Association website. The advisory electric rate for fully electric cars is calculated using electrical price data from: - Department for Energy Security and Net Zero - Office for National Statistics ( ONS ) - car electrical consumption rates from the Department for Transport ( DfT ) - annual car sales volumes to businesses (Fleet Audits average for the last 3 years) The Department for Energy Security and Net Zero annually published ‘pence per kilowatt hour’ cost is uprated by the quarterly Office for National Statistics’ Consumer Prices Index for electricity to account for quarterly price variations. The value of the annual equivalent rate is then calculated by taking the cost of electricity per mile for each model provided by the Department for Transport and electricity price data from Department for Energy Security and Net Zero and Office for National Statistics. Based on company car sales data across the last 3 years, a weighted average value of the electrical costs per mile for a fully electric car is then calculated. The public charging advisory electric rate for fully electric cars is calculated using additional public charging price data from the Zapmap Price Index. The method for calculating a public charging advisory electric rate is the same as the home charging advisory electric rate. The only change is the underlying price of electricity (in pence per kilowatt-hour), which is updated to reflect the average price of public charging using slow or fast chargers (charging speed less than 50 kilowatts). The advisory fuel rates are worked out from the fuel prices in these tables. ### Petrol \| Engine size (cc) \| Mean MPG \| Fuel price (per litre) \| Fuel price (per gallon) \| Rate per mile \| Advisory fuel rate \| \|---\|---\|---\|---\|---\|---\| \| Up to 1400 \| 50\.7 \| 132\.0 pence \| 600\.1 pence \| 11\.8 pence \| 12 pence \| \| 1401 to 2000 \| 42\.8 \| 132\.0 pence \| 600\.1 pence \| 14\.0 pence \| 14 pence \| \| Over 2000 \| 27\.2 \| 132\.0 pence \| 600\.1 pence \| 22\.1 pence \| 22 pence \| ### Diesel \| Engine size (cc) \| Mean MPG \| Fuel price (per litre) \| Fuel price (per gallon) \| Rate per mile \| Advisory fuel rate \| \|---\|---\|---\|---\|---\|---\| \| Up to 1600 \| 55\.7 \| 141\.3 pence \| 642\.2 pence \| 11\.5 pence \| 12 pence \| \| 1601 to 2000 \| 49\.6 \| 141\.3 pence \| 642\.2 pence \| 13\.0 pence \| 13 pence \| \| Over 2000 \| 36\.6 \| 141\.3 pence \| 642\.2 pence \| 17\.5 pence \| 18 pence \| ### LPG \| Engine size (cc) \| Mean MPG \| Fuel price (per litre) \| Fuel price (per gallon) \| Rate per mile \| Advisory fuel rate \| \|---\|---\|---\|---\|---\|---\| \| Up to 1400 \| 40\.6 \| 89\.0 pence \| 404\.6 pence \| 10\.0 pence \| 10 pence \| \| 1401 to 2000 \| 34\.2 \| 89\.0 pence \| 404\.6 pence \| 11\.8 pence \| 12 pence \| \| Over 2000 \| 21\.7 \| 89\.0 pence \| 404\.6 pence \| 18\.6 pence \| 19 pence \| ### Electric From 1 March 2026 the advisory electric rates for fully electric cars will be: - 7 pence per mile for home charging - 15 pence per mile for public charging \| Charging location \| Electrical efficiency miles per kilowatt-hour (weighted by car sales) \| Electricity cost per kilowatt-hour (pence) \| Rate per mile (pence) \| Advisory electric rate \| \|---\|---\|---\|---\|---\| \| Home charger \| 3\.59 \| 26\.10 pence \| 7\.26 pence \| 7 pence \| \| Public charger \| 3\.59 \| 54\.00 pence \| 15\.02 pence \| 15 pence \| The ‘Domestic electricity cost per kilowatt-hour’ is the Department for Energy Security and Net Zero annually published figure, uprated with the latest estimate of electricity prices from the Office for National Statistics. The ‘slow or fast public charge cost per kilowatt-hour’ is the Zapmap public charging price index monthly published figure for slow or fast chargers (charging speed less than 50 kilowatts), uprated with the latest estimate of electricity prices from the Office for National Statistics. For journeys where a company car is charged at both public and residential locations, you can apportion the mileage based on how much charging happens at each place. The apportionment calculation should be fair and reasonable. A higher amount than the advisory rates can be used as long as you can show that the fuel cost per mile is higher. Therefore, if the public charger used is higher in cost per mile than the new advisory rate introduced for public charging, a higher rate can be used as long as you can show the cost per mile is higher. Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates. The advisory fuel rates for petrol, LPG and diesel cars are shown in the following tables. You can use the previous rates for up to 1 month from the date any new rates apply. ### From 1 March 2026 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 10 pence \| \| 1401cc to 2000cc \| 14 pence \| 12 pence \| \| Over 2000cc \| 22 pence \| 19 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 18 pence \| \| Charging location \| Electric — rate per mile \| \|---\|---\| \| Home charger \| 7 pence \| \| Public charger \| 15 pence \| ### From 1 December 2025 to 28 February 2026 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 22 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 18 pence \| \| Charging location \| Electric — rate per mile \| \|---\|---\| \| Home charger \| 7 pence \| \| Public charger \| 14 pence \| ### From 1 September 2025 to 30 November 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 22 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 18 pence \| \| Charging location \| Electric — rate per mile \| \|---\|---\| \| Home charger \| 8 pence \| \| Public charger \| 14 pence \| ### From 1 June 2025 to 31 August 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 22 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 11 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 17 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 March 2025 to 31 May 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 15 pence \| 13 pence \| \| Over 2000cc \| 23 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 17 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 December 2024 to 28 February 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 23 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 11 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 17 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 September 2024 to 30 November 2024 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 13 pence \| 11 pence \| \| 1401cc to 2000cc \| 15 pence \| 13 pence \| \| Over 2000cc \| 24 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 14 pence \| \| Over 2000cc \| 18 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 June 2024 to 31 August 2024 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 14 pence \| 11 pence \| \| 1401cc to 2000cc \| 16 pence \| 13 pence \| \| Over 2000cc \| 26 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 13 pence \| \| 1601cc to 2000cc \| 15 pence \| \| Over 2000cc \| 20 pence \| \| Electric — rate per mile \| \|---\| \| 8 pence \| ### From 1 March 2024 to 31 May 2024 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 13 pence \| 11 pence \| \| 1401cc to 2000cc \| 15 pence \| 13 pence \| \| Over 2000cc \| 24 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 14 pence \| \| Over 2000cc \| 19 pence \| \| Electric — rate per mile \| \|---\| \| 9 pence \| [Find rates from an earlier date](https://webarchive.nationalarchives.gov.uk/ukgwa/20240328164938/https://www.gov.uk/guidance/advisory-fuel-rates) ## Updates to this page Published 21 July 2020 Last updated 23 February 2026 [\+ show all updates](https://www.gov.uk/guidance/advisory-fuel-rates#full-history) 1. 23 February 2026 The fuel prices for petrol, diesel, liquid petroleum gas and electric have been updated. 2. 21 November 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2025 have been added. 3. 6 October 2025 New guidance about how to apportion the mileage for electric cars between public and residential locations has been added to the 'How rates are calculated — Electric' section. 4. 26 August 2025 The public charger rate for electric cars from 1 September 2025 has been updated. 5. 22 August 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 September 2025 have been added. A new public charging rate for fully electric cars has also been introduced. 6. 22 May 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 June 2025 have been added. 7. 24 February 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 March 2025 have been added. 8. 25 November 2024 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2024 have been added. 9. 23 August 2024 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 September 2024 have been added. 10. 24 May 2024 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 June 2024 have been added. 11. 22 February 2024 The guidance has been updated to add the advisory fuel rates from 1 March 2024 and previous advisory fuel rates for fully electric cars. 12. 24 November 2023 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 December 2023 have been added. 13. 25 August 2023 The advisory fuel rates from 1 September 2023 have been added. 14. 25 May 2023 The advisory fuel rates from 1 June 2023 have been added. 15. 23 February 2023 The advisory fuel rates from 1 March 2023 have been added. 16. 25 November 2022 The advisory fuel rates from 1 Deember 2022 have been added. 17. 17 November 2022 We have updated the guidance to confirm that from 1 December 2022 the advisory fuel rate for fully electric cars will rise from 5 pence to 8 pence per mile. 18. 24 August 2022 The advisory fuel rates from 1 September 2022 have been added. 19. 25 May 2022 The advisory fuel rates from 1 June 2022 have been added. 20. 23 February 2022 The advisory fuel rates from 1 March 2022 have been added. 21. 24 November 2021 The advisory fuel rates from 1 December 2021 have been added. 22. 25 August 2021 The advisory fuel rates from 1 September 2021 have been added. 23. 26 May 2021 The advisory fuel rates from 1 June 2021 have been added. 24. 24 February 2021 The advisory fuel rates from 1 March 2020 have been added. 25. 25 November 2020 The advisory fuel rates from 1 December 2020 have been added and information on how the advisory fuel rates are calculated has been updated. 26. 26 August 2020 The advisory fuel rates from 1 September 2020 have been added. Information has also been updated on how rates are calculated where the mean miles per gallon were produced using the New European Driving Cycle or the Worldwide Harmonized Light Vehicle Test Procedure. 27. 21 July 2020 First published. ## Sign up for emails or print this page Print this page [Contents](https://www.gov.uk/guidance/advisory-fuel-rates#contents) ## Related content ### Collection - [HMRC rates and allowances](https://www.gov.uk/government/collections/rates-and-allowances-hm-revenue-and-customs) ## Explore the topic - [Expenses and benefits](https://www.gov.uk/money/business-tax-paye-expenses-and-benefits) - [Expenses and employee benefits](https://www.gov.uk/money/expenses-employee-benefits) - [PAYE](https://www.gov.uk/money/paye) ## Is this page useful? - [Maybe](https://www.gov.uk/contact/govuk) - Yes this page is useful - No this page is not useful Thank you for your feedback Report a problem with this page ## Help us improve GOV.UK To help us improve GOV.UK, we’d like to know more about your visit today. 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Readable Markdown	## Contents 1. [When you can use the mileage rates](https://www.gov.uk/guidance/advisory-fuel-rates#when-you-can-use-the-mileage-rates) 2. [How rates are calculated](https://www.gov.uk/guidance/advisory-fuel-rates#how-rates-are-calculated) ## When you can use the mileage rates These rates only apply to employees using a company car. Use the rates when you either: - reimburse employees for business travel in their company cars - need employees to repay the cost of fuel used for private travel You must not use these rates in any other circumstances. ### Reimburse employees for company car business travel If the mileage rate you pay is no higher than the advisory fuel rates for the engine size and fuel type of the company car, there will be no taxable profit and no Class 1A National Insurance to pay. If your cars are more fuel efficient, or if the cost of business travel is higher than the guideline rates, you can use your own rates to reflect your situation. If you pay rates that are higher than the advisory rates but cannot show that the fuel cost per mile is higher, there will be no fuel benefit charge if the mileage payments are only for business travel. Instead, you’ll have to treat any excess as taxable profit and as earnings for Class 1 National Insurance purposes. ### Employees to repay the cost of fuel used for private travel There will be no fuel benefit charge if you correctly record all private travel mileage and use the correct rate (or higher), to work out how much your employees must repay you for fuel used for private travel. You will not need to use the advisory rates where you can show that employees cover the full cost of private fuel by repaying at a lower mileage rate. ## How rates are calculated HMRC reviews rates quarterly on: - 1 March - 1 June - 1 September - 1 December The mean miles per gallon (MPG) is taken from manufacturers’ information, taking into account annual sales to businesses (Fleet Audits average 2021 to 2023). For liquefied petroleum gas (LPG), the MPG used is 20% lower than for petrol due to lower volumetric energy density. The ‘rates per mile’ calculated in these tables are shown rounded to one decimal place, but the final advisory fuel rates are rounded to the nearest whole penny. Rates per mile which end in 0.5 are rounded down to the nearest whole penny for the advisory fuel rate when the underlying unrounded figure ends in a number less than 0.5 (for example 0.487). When the underlying unrounded figure ends in a number greater than 0.5 (for example 0.513) it is rounded up to the nearest whole penny. The latest petrol and diesel prices are taken from the Department for Energy Security and Net Zero (DESNZ) and the LPG (UK average) is from the Automobile Association website. The advisory electric rate for fully electric cars is calculated using electrical price data from: - Department for Energy Security and Net Zero - Office for National Statistics ( ONS ) - car electrical consumption rates from the Department for Transport ( DfT ) - annual car sales volumes to businesses (Fleet Audits average for the last 3 years) The Department for Energy Security and Net Zero annually published ‘pence per kilowatt hour’ cost is uprated by the quarterly Office for National Statistics’ Consumer Prices Index for electricity to account for quarterly price variations. The value of the annual equivalent rate is then calculated by taking the cost of electricity per mile for each model provided by the Department for Transport and electricity price data from Department for Energy Security and Net Zero and Office for National Statistics. Based on company car sales data across the last 3 years, a weighted average value of the electrical costs per mile for a fully electric car is then calculated. The public charging advisory electric rate for fully electric cars is calculated using additional public charging price data from the Zapmap Price Index. The method for calculating a public charging advisory electric rate is the same as the home charging advisory electric rate. The only change is the underlying price of electricity (in pence per kilowatt-hour), which is updated to reflect the average price of public charging using slow or fast chargers (charging speed less than 50 kilowatts). The advisory fuel rates are worked out from the fuel prices in these tables. ### Petrol \| Engine size (cc) \| Mean MPG \| Fuel price (per litre) \| Fuel price (per gallon) \| Rate per mile \| Advisory fuel rate \| \|---\|---\|---\|---\|---\|---\| \| Up to 1400 \| 50\.7 \| 132\.0 pence \| 600\.1 pence \| 11\.8 pence \| 12 pence \| \| 1401 to 2000 \| 42\.8 \| 132\.0 pence \| 600\.1 pence \| 14\.0 pence \| 14 pence \| \| Over 2000 \| 27\.2 \| 132\.0 pence \| 600\.1 pence \| 22\.1 pence \| 22 pence \| ### Diesel \| Engine size (cc) \| Mean MPG \| Fuel price (per litre) \| Fuel price (per gallon) \| Rate per mile \| Advisory fuel rate \| \|---\|---\|---\|---\|---\|---\| \| Up to 1600 \| 55\.7 \| 141\.3 pence \| 642\.2 pence \| 11\.5 pence \| 12 pence \| \| 1601 to 2000 \| 49\.6 \| 141\.3 pence \| 642\.2 pence \| 13\.0 pence \| 13 pence \| \| Over 2000 \| 36\.6 \| 141\.3 pence \| 642\.2 pence \| 17\.5 pence \| 18 pence \| ### LPG \| Engine size (cc) \| Mean MPG \| Fuel price (per litre) \| Fuel price (per gallon) \| Rate per mile \| Advisory fuel rate \| \|---\|---\|---\|---\|---\|---\| \| Up to 1400 \| 40\.6 \| 89\.0 pence \| 404\.6 pence \| 10\.0 pence \| 10 pence \| \| 1401 to 2000 \| 34\.2 \| 89\.0 pence \| 404\.6 pence \| 11\.8 pence \| 12 pence \| \| Over 2000 \| 21\.7 \| 89\.0 pence \| 404\.6 pence \| 18\.6 pence \| 19 pence \| ### Electric From 1 March 2026 the advisory electric rates for fully electric cars will be: - 7 pence per mile for home charging - 15 pence per mile for public charging \| Charging location \| Electrical efficiency miles per kilowatt-hour (weighted by car sales) \| Electricity cost per kilowatt-hour (pence) \| Rate per mile (pence) \| Advisory electric rate \| \|---\|---\|---\|---\|---\| \| Home charger \| 3\.59 \| 26\.10 pence \| 7\.26 pence \| 7 pence \| \| Public charger \| 3\.59 \| 54\.00 pence \| 15\.02 pence \| 15 pence \| The ‘Domestic electricity cost per kilowatt-hour’ is the Department for Energy Security and Net Zero annually published figure, uprated with the latest estimate of electricity prices from the Office for National Statistics. The ‘slow or fast public charge cost per kilowatt-hour’ is the Zapmap public charging price index monthly published figure for slow or fast chargers (charging speed less than 50 kilowatts), uprated with the latest estimate of electricity prices from the Office for National Statistics. For journeys where a company car is charged at both public and residential locations, you can apportion the mileage based on how much charging happens at each place. The apportionment calculation should be fair and reasonable. A higher amount than the advisory rates can be used as long as you can show that the fuel cost per mile is higher. Therefore, if the public charger used is higher in cost per mile than the new advisory rate introduced for public charging, a higher rate can be used as long as you can show the cost per mile is higher. Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates. The advisory fuel rates for petrol, LPG and diesel cars are shown in the following tables. You can use the previous rates for up to 1 month from the date any new rates apply. ### From 1 March 2026 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 10 pence \| \| 1401cc to 2000cc \| 14 pence \| 12 pence \| \| Over 2000cc \| 22 pence \| 19 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 18 pence \| \| Charging location \| Electric — rate per mile \| \|---\|---\| \| Home charger \| 7 pence \| \| Public charger \| 15 pence \| ### From 1 December 2025 to 28 February 2026 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 22 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 18 pence \| \| Charging location \| Electric — rate per mile \| \|---\|---\| \| Home charger \| 7 pence \| \| Public charger \| 14 pence \| ### From 1 September 2025 to 30 November 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 22 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 18 pence \| \| Charging location \| Electric — rate per mile \| \|---\|---\| \| Home charger \| 8 pence \| \| Public charger \| 14 pence \| ### From 1 June 2025 to 31 August 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 22 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 11 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 17 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 March 2025 to 31 May 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 15 pence \| 13 pence \| \| Over 2000cc \| 23 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 17 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 December 2024 to 28 February 2025 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 12 pence \| 11 pence \| \| 1401cc to 2000cc \| 14 pence \| 13 pence \| \| Over 2000cc \| 23 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 11 pence \| \| 1601cc to 2000cc \| 13 pence \| \| Over 2000cc \| 17 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 September 2024 to 30 November 2024 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 13 pence \| 11 pence \| \| 1401cc to 2000cc \| 15 pence \| 13 pence \| \| Over 2000cc \| 24 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 14 pence \| \| Over 2000cc \| 18 pence \| \| Electric — rate per mile \| \|---\| \| 7 pence \| ### From 1 June 2024 to 31 August 2024 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 14 pence \| 11 pence \| \| 1401cc to 2000cc \| 16 pence \| 13 pence \| \| Over 2000cc \| 26 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 13 pence \| \| 1601cc to 2000cc \| 15 pence \| \| Over 2000cc \| 20 pence \| \| Electric — rate per mile \| \|---\| \| 8 pence \| ### From 1 March 2024 to 31 May 2024 \| Engine size \| Petrol — rate per mile \| LPG — rate per mile \| \|---\|---\|---\| \| 1400cc or less \| 13 pence \| 11 pence \| \| 1401cc to 2000cc \| 15 pence \| 13 pence \| \| Over 2000cc \| 24 pence \| 21 pence \| \| Engine size \| Diesel — rate per mile \| \|---\|---\| \| 1600cc or less \| 12 pence \| \| 1601cc to 2000cc \| 14 pence \| \| Over 2000cc \| 19 pence \| \| Electric — rate per mile \| \|---\| \| 9 pence \| [Find rates from an earlier date](https://webarchive.nationalarchives.gov.uk/ukgwa/20240328164938/https://www.gov.uk/guidance/advisory-fuel-rates) Published 21 July 2020 Last updated 23 February 2026 [show all updates](https://www.gov.uk/guidance/advisory-fuel-rates#full-history) 1. 23 February 2026 The fuel prices for petrol, diesel, liquid petroleum gas and electric have been updated. 2. 21 November 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2025 have been added. 3. 6 October 2025 New guidance about how to apportion the mileage for electric cars between public and residential locations has been added to the 'How rates are calculated — Electric' section. 4. 26 August 2025 The public charger rate for electric cars from 1 September 2025 has been updated. 5. 22 August 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 September 2025 have been added. A new public charging rate for fully electric cars has also been introduced. 6. 22 May 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 June 2025 have been added. 7. 24 February 2025 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 March 2025 have been added. 8. 25 November 2024 The fuel prices for petrol, diesel and electric have been updated. The advisory fuel rates from 1 December 2024 have been added. 9. 23 August 2024 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 September 2024 have been added. 10. 24 May 2024 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 June 2024 have been added. 11. 22 February 2024 The guidance has been updated to add the advisory fuel rates from 1 March 2024 and previous advisory fuel rates for fully electric cars. 12. 24 November 2023 The fuel prices for petrol, diesel and liquefied petroleum gas have been updated. The advisory fuel rates from 1 December 2023 have been added. 13. 25 August 2023 The advisory fuel rates from 1 September 2023 have been added. 14. 25 May 2023 The advisory fuel rates from 1 June 2023 have been added. 15. 23 February 2023 The advisory fuel rates from 1 March 2023 have been added. 16. 25 November 2022 The advisory fuel rates from 1 Deember 2022 have been added. 17. 17 November 2022 We have updated the guidance to confirm that from 1 December 2022 the advisory fuel rate for fully electric cars will rise from 5 pence to 8 pence per mile. 18. 24 August 2022 The advisory fuel rates from 1 September 2022 have been added. 19. 25 May 2022 The advisory fuel rates from 1 June 2022 have been added. 20. 23 February 2022 The advisory fuel rates from 1 March 2022 have been added. 21. 24 November 2021 The advisory fuel rates from 1 December 2021 have been added. 22. 25 August 2021 The advisory fuel rates from 1 September 2021 have been added. 23. 26 May 2021 The advisory fuel rates from 1 June 2021 have been added. 24. 24 February 2021 The advisory fuel rates from 1 March 2020 have been added. 25. 25 November 2020 The advisory fuel rates from 1 December 2020 have been added and information on how the advisory fuel rates are calculated has been updated. 26. 26 August 2020 The advisory fuel rates from 1 September 2020 have been added. Information has also been updated on how rates are calculated where the mean miles per gallon were produced using the New European Driving Cycle or the Worldwide Harmonized Light Vehicle Test Procedure. 27. 21 July 2020 First published.
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