Rates from 1 September 2026 · updated October 2026
HMRC advisory fuel rates
These are the company car rates — what an employer reimburses for business fuel, or what you repay for private fuel in a company car. They are not the 55p mileage allowance, and mixing the two up is the single most common mistake in this topic.
Which one applies to you
| Your own car | Company car | |
|---|---|---|
| Scheme | Approved mileage allowance (AMAP) | Advisory fuel rates (AFR) |
| Rate | 55p per mile, then 25p | 14p–27p per mile by engine size |
| Covers | Fuel and insurance, servicing, depreciation | Fuel only — the employer already owns the car |
| Changes | Rarely (last changed 6 April 2026) | Quarterly |
If you drive your own car for work, you want the mileage calculator instead.
Petrol
| Engine size | Pence per mile |
|---|---|
| 1400cc or less | 14p |
| 1401cc to 2000cc | 17p |
| Over 2000cc | 27p |
Diesel
| Engine size | Pence per mile |
|---|---|
| 1600cc or less | 15p |
| 1601cc to 2000cc | 16p |
| Over 2000cc | 22p |
LPG
| Engine size | Pence per mile |
|---|---|
| 1400cc or less | 11p |
| 1401cc to 2000cc | 13p |
| Over 2000cc | 20p |
Fully electric
| Charging at | Pence per mile |
|---|---|
| Home | 7p |
| Public charge point | 15p |
The electric rate is split by where you charge, which is a more recent change — a single flat electric figure is out of date. Hybrids use the petrol or diesel rate for their engine size. For the full electric picture — including your own EV — see electric car mileage rates.
What changed on 1 September 2026
Four rates moved against the previous quarter: petrol over 2000cc rose from 26p to 27p, diesel 1601–2000cc fell from 17p to 16p, diesel over 2000cc fell from 23p to 22p, and LPG over 2000cc fell from 21p to 20p. Everything else, including both electric rates, is unchanged.
Previous advisory fuel rates
Useful if you are checking an older expense claim. You may keep using the previous quarter's rates for up to one month after a change.
| Period | Petrol (≤1400 / 1401–2000 / 2000+) | Diesel (≤1600 / 1601–2000 / 2000+) | LPG (≤1400 / 1401–2000 / 2000+) | Electric (home / public) |
|---|---|---|---|---|
| 1 June 2026 to 31 August 2026 | 14p / 17p / 26p | 15p / 17p / 23p | 11p / 13p / 21p | 7p / 15p |
| 1 March 2026 to 31 May 2026 | 12p / 14p / 22p | 12p / 13p / 18p | 10p / 12p / 19p | 7p / 15p |
| 1 December 2025 to 28 February 2026 | 12p / 14p / 22p | 12p / 13p / 18p | 11p / 13p / 21p | 7p / 14p |
When these rates change
HMRC reviews advisory fuel rates quarterly, on 1 March, 1 June, 1 September and 1 December. The table above applies from 1 September 2026; the next review is 1 December 2026. You may use the previous rates for up to a month after a change.
Stop reconstructing your mileage from memory
Odo logs your drives automatically in the background, you swipe each one business or personal, and it totals your claim at the 2026/27 rates — with a CSV export of every trip: date, reason, distance and the start and end postcodes HMRC asks for in a PAYE claim.