Advisory Fuel Rates (AFRs)

Petrol and LPG

Engine size	Petrol ¹	LPG
1400 cc or less	12p	11p
1401 cc to 2000 cc	14p	13p
Over 2000 cc	23p	21p

Diesel

Engine size	Diesel ¹
1600 cc or less	11p
1601 cc to 2000 cc	13p
Over 2000 cc	17p

Electric

Advisory Electricity Rate ²	Electricity
All cars	7p

Hybrid cars are treated as either petrol or diesel cars for these purposes.
The Advisory Electricity Rate, or AER, applies to cars powered solely by electricity and does not apply to range extended cars or plug-in hybrids, for which the AFRs should be used. It is reviewed quarterly in line with the Advisory Fuel Rates.

These rates apply to all journeys on or after 1 December 2024. The rates are reviewed four times a year. Any changes will take effect at the beginning of each calendar quarter — on 1 March, 1 June, 1 September and 1 December and will be published on the HMRC website shortly before the date of change.

For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they wish, but are under no obligation to do either.

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