Company cars

Advisory Fuel Rates from 1 June 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

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

Advisory Fuel Rates from 1 December 2009 to 31 May 2010

Engine Size	Petrol	Diesel	LPG
1400cc or less	11p	11p	7p
1401cc to 2000cc	14p	11p	8p
Over 2000cc	20p	14p	12p

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.

Top