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Mileage Rates
Advisory Fuel Rate
The current rates are shown below and should be used when calculating VAT on the fuel element of business mileage claims or for repayment of personal mileage on company cars.
Fuel rates from 1st March 2019
| Engine Size | Petrol | Diesel | LPG |
|---|---|---|---|
| 1400cc or smaller | 11p | 7p | |
| 1401cc to 2000cc | 14p | 8p | |
| 1600cc or smaller | 10p | ||
| 1601cc to 2000cc | 11p | ||
| Over 2000cc | 21p | 13p | 13p |
Previous fuel rates from 1st September to 30 November 2018
| Engine Size | Petrol | Diesel | LPG |
|---|---|---|---|
| 1400cc or smaller | 12p | 8p | |
| 1401cc to 2000cc | 15p | 10p | |
| 1600cc or smaller | 10p | ||
| 1601cc to 2000cc | 12p | ||
| Over 2000cc | 22p | 14p | 15p |
Mileage Allowance Payments
Mileage allowance payments are paid to employees for using their own vehicle for business journeys.
As long as the payment is within the HMRC approved mileage allowance payment threshold the payment is not subject to tax. If you pay less than the approved mileage allowance payment your employee can claim the difference from HMRC. If you pay more the amount above the approved payment will be taxable.
- Car up to 10,000 miles per annum - 45p per mile
- Car over 10,000 miles per annum - 25p per mile
- Motorcyle - 24p per mile
- Bicycle - 20p per mile
- Passenger - 5p per mile