Advisory Fuel Rates for Company Cars from 1 December 2019

27 November 2019

HMRC has issued details of the latest Advisory Fuel Rates (AFRs) for Company Cars which apply from 1 December 2019.

For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may, therefore, make or require supplementary payments if they so wish but are under no obligation to do either.

The new rates are below (previous rate in brackets where there is a change):

Engine size



1400cc or less



1401cc to 2000cc


9p (10p)

Over 2000cc



Engine size


1600cc or less

9p (10p)

1601cc to 2000cc


Over 2000cc


Hybrid cars are treated as either petrol or diesel cars for this purpose.

Follow this link for details on how the rates are calculated

Advisory Electricity Rate

 The Advisory Electricity Rate for fully electric cars is 4 pence per mile.

Electricity is not a fuel for car fuel benefit purposes.


Information provided in this news article may be subject to change. Please make note of the date of publication to ensure that you are viewing up to date information. Download the CIPP's Payroll: Need to know - your guide to payroll legislation and reporting for the most up to date data.