Fleet News

HMRC publishes new Advisory Fuel Rates (AFRs) effective from December

Person using fuel pump in filling station

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

 


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