HMRC has published new Advisory Fuel Rates (AFRs) effective from Tuesday (December 1) for company car drivers claiming back fuel costs from their employer.

The AFR pence per mile (PPM) petrol rates remain unchanged for vehicles up to 1,400cc engine (10ppm) and over 2,000cc (17ppm), but reduces by 1ppm for those with an engine size from 1,400-2,000cc.

All diesel fuel rates remain unchanged as do AFRs for LPG-powered vehicles.

The average pump price for diesel is currently 117.03p per litre (petrol is 114.27ppl). At the beginning of March, the average price of diesel was 126.4ppl (petrol was 123.4ppl).

At the beginning of June, the average pump price had fallen to 111.9ppl and 107ppl for diesel and petrol, respectively.

The AFRs effective from December 1 for diesel have been based on an average pump price of 117.1ppl (petrol 112.3ppl) – see below.

September’s AFRs were based on an average diesel pump price of 118ppl (petrol 113ppl).

Hybrid cars are treated as either petrol or diesel cars for AFR purposes.

The advisory electricity rate (AER) for plug-in cars remains unchanged at 4ppm.

Full tables are available on our Fleet FAQ page. 

Diesel AFR methodology

Engine size (cc)	Mean MPG	Applied MPG	Fuel price (per litre)	Fuel price (per gallon)	Rate per mile	Advisory fuel rate
Up to 1600	71.3	65.9	117.1 pence	532.2 pence	8.1 pence	8 pence
1601 to 2000	57.9	53.4	117.1 pence	532.2 pence	10.0 pence	10 pence
Over 2000	49.8	45.8	117.1 pence	532.2 pence	11.6 pence	12 pence

Petrol AFR methodology 

Engine size (cc)	Mean MPG	Applied MPG	Fuel price (per litre)	Fuel price (per gallon)	Rate per mile	Advisory fuel rate
Up to 1400	57.0	52.7	112.3 pence	510.7 pence	9.7 pence	10 pence
1401 to 2000	48.2	44.6	112.3 pence	510.7 pence	11.5 pence	11 pence
Over 2000	32.7	30.3	112.3 pence	510.7 pence	16.9 pence	17 pence

LPG AFR methodology

Engine size (cc)	Mean MPG	Applied MPG	Fuel price (per litre)	Fuel price (per gallon)	Rate per mile	Advisory fuel rate
Up to 1400	45.6	42.2	65.0 pence	295.5 pence	7.0 pence	7 pence
1401 to 2000	38.5	35.7	65.0 pence	295.5 pence	8.3 pence	8 pence
Over 2000	26.2	24.2	65.0 pence	295.5 pence	12.2 pence	12 pence