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.
