Company cars

Advisory Fuel Rates from 1 June 2011

Allowances paid for business mileage at, or up to, the rates shown below, will be accepted by HM Revenue & Customs as not creating a liability to the Fuel Benefit charge.

Engine Size	Petrol	Diesel	LPG
1400cc or less (1600cc or less for diesels)	15p	12p	11p
1401cc to 2000cc (1601cc to 2000cc for diesels)	18p	15p	13p
Over 2000cc	26p	18p	18p

Advisory Fuel Rates from 1 March 2011 to 31 May 2011

Allowances paid for business mileage at, or up to, the rates shown below, will be accepted by HM Revenue & Customs as not creating a liability to the Fuel Benefit charge.

Engine Size	Petrol	Diesel	LPG
1400cc or less	14p	13p	10p
1401cc to 2000cc	16p	13p	12p
Over 2000cc	23p	16p	17p

Advisory Fuel Rates from 1 December 2010 to 28 February 2011

Allowances paid for business mileage at, or up to, the rates shown below, will be accepted by HM Revenue & Customs as not creating a liability to the Fuel Benefit charge.

Engine Size	Petrol	Diesel	LPG
1400cc or less	13p	12p	9p
1401cc to 2000cc	15p	12p	10p
Over 2000cc	21p	15p	15p

Advisory Fuel Rates from 1 June 2010 to 30 November 2010

Allowances paid for business mileage at, or up to, the rates shown below, will be accepted by HM Revenue & Customs as not creating a liability to the Fuel Benefit charge.

Engine Size	Petrol	Diesel	LPG
1400cc or less	12p	11p	8p
1401cc to 2000cc	15p	11p	10p
Over 2000cc	21p	16p	14p

Petrol hybrid cars are treated as petrol cars for this purpose.

VAT

Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.

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