Company cars

Useful Guides

Advisory Fuel Rates from 1 December 2010

Allowances paid for business mileage at, or up to, the rates shown below, will be accepted by HM Revenue & Customs as not creating a liability to the Fuel Benefit charge.

Engine Size Petrol Diesel LPG
1400cc or less

13p

12p

9p

1401cc to 2000cc

15p

12p

10p

Over 2000cc

21p

15p

15p

Petrol hybrid cars are treated as petrol cars for this purpose.

Advisory Fuel Rates from 1 June 2010 to 30 November 2010

Allowances paid for business mileage at, or up to, the rates shown below, will be accepted by HM Revenue & Customs as not creating a liability to the Fuel Benefit charge.

Engine Size Petrol Diesel LPG
1400cc or less

12p

11p

8p

1401cc to 2000cc

15p

11p

10p

Over 2000cc

21p

16p

14p

 

VAT

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

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