What are the current Advisory Fuel Rates (AFRs)?

A:

Advisory fuel rates (AFRs) are recommended reimbursement amounts for drivers reclaiming business mileage, usually for those in company vehicles.

HMRC review the advisory fuel rate based on fuel prices every quarter, and publish revised figures if required in late February, May, August and November each year.

Rates from March 1, 2024

(If viewing on a smart phone turn to side to view tables)

Petrol

Engine size (cc) Mean MPG Fuel price (pp litre) Fuel price (pp gallon) Rate per mile Advisory fuel rate (pence) Up to 1400 49.5 140.6 639.0 12.9 13 1401 to 2000 42.1 140.6 639.0 15.2 15 Over 2000 26.7 140.6 639.0 24.0 24

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Diesel

Engine size (cc) Mean MPG Fuel price (pp litre) Fuel price (pp gallon) Rate per mile Advisory fuel rate (pence) Up to 1600 56.7 149.4 679.0 12.0 12 1601 to 2000 48.0 149.4 679.0 14.2 14 Over 2000 36.3 149.4 679.0 18.7 19

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LPG 

Engine size (cc) Mean MPG Fuel price (pp litre) Fuel price (pp gallon) Rate per mile Advisory fuel rate (pence) Up to 1400 39.6 96.5 438.7 11.1 11 1401 to 2000 33.7 96.5 438.7 13.0 13 Over 2000 21.3 96.5 438.7 20.6 21

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Current Advisory Electricity Rate (AER)

NOTE: From September 1, 2018 HMRC introduced an advisory fuel rate (AFR) for pure electric cars.

Called the Advisory Electricity Rate (AER), it was decreased by 1ppm, from 10ppm to 9ppm from December 1, 2023, and remains at that rate from March 1, 2024.

It is published, and reviewed quarterly, alongside AFRs for petrol, diesel and LPG (liquefied petroleum gas) cars based on engine size.

Plug-in hybrid and hybrid cars continue to be treated as either petrol or diesel models for mileage reimbursement purposes.

> Interested in comparing electric vehicle data? Check out our EV tool.

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Previous rates, valid from December 1, 2023. 

You can use the previous rates for up to one month from the date the new rates apply.

Engine size	Petrol - amount per mile	LPG - amount per mile
1400cc or less	14 pence	10 pence
1401cc to 2000cc	16 pence	12 pence
Over 2000cc	26 pence	18 pence

 

Engine size	Diesel - amount per mile
1600cc or less	13 pence
1601cc to 2000cc	15 pence
Over 2000cc	20 pence