Advisory Fuel Rates for Company Cars from 1 March 2019

25 February 2019

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

Petrol

LPG

1400cc or less

11p (12p)

7p (8p)

1401cc to 2000cc

14p (15p)

8p (10p)

Over 2000cc

21p (22p)

13p (15p)

 

Engine size

Diesel

1600cc or less

10p

1601cc to 2000cc

11p (12p)

Over 2000cc

13p (14p)

 

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.