Company cars: Advisory Fuel Rates (AFRs)

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Company Cars : Advisory Fuel Rates (AFRs)

30th May 2019

Use AFR’s to work out mileage costs if you provide company cars to your employees.

These rates apply from 1 June 2019.

Advisory fuel rates from 1 June 2019

Engine size	Petrol	LPG – amount per mile
1400cc or less	12p	8p
1401cc to 2000cc	15p	9p
Over 2000cc	22p	14p

Engine size	Diesel – amount per mile
1600cc or less	10p
1601cc to 2000cc	12p
Over 2000cc	14p

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

HMRC reviews rates quarterly on 1 March, 1 June, 1 September and 1 December.

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.

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30th May 2019 Company Cars : Advisory Fuel Rates (AFRs)

Use AFR’s to work out mileage costs if you provide company cars to your employees. These rates apply from 1 June 2019. Advisory fuel rates from 1 June 2019 Engine size Petrol LPG – amount per mile 1400cc or less 12p 8p 1401cc to 2000cc 15p 9p Over 2000cc 22p 14p Engine size…

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Company Cars : Advisory Fuel Rates (AFRs)