These rates ONLY apply to employees using a company car for all business journeys on or after 1st Septmber 2018 until further notice. You can use previous rates up to one month from the date the new rates apply.

Engine Size

Petrol – amount per mile

LPG – amount per mile

1400cc or less

12 pence

7 pence

1401cc to 2000cc

15 pence

9 pence

Over 2000cc

22 pence

13 pence

Engine size

Diesel – amount per mile


1600cc or less

10 pence


1601 to 2000cc

12 pence


Over 2000cc

13 pence


Hybrid cards are treated as ether petrol or diesel cards for this purpose.


The Advisory Electricity Rate for fully electric cars is 4 pence per mile. Electricity is not a fuel for car fuel benefit purposes.

For further information please contact Peter Williams at Booth Ainsworth.