Static company car advisory fuel rates

visory fuel rates (AFRs) for company cars are updated by HMRC on a quarterly basis due to fluctuations in fuel prices. The rates determine the amount that can be paid to an employee using a company car for business mileage, or where an employee has to reimburse their employer for private journeys. Providing HMRC’s rates are used, there are no income tax consequences for the employee. HMRC has now published the AFRs applicable from 1 December 2025, but there are no changes to the rates for petrol, LPG or diesel.

The rate per mile will continue to be:

Engine size	Petrol	LPG
1,400cc or less	12p	11p
1,401cc to 2,000cc	14p	13p
Over 2,000cc	22p	21p

 

 

 

 

 

 

Engine size	Diesel
1,600cc or less	12p
1,601cc to 2,000cc	13p
Over 2,000cc	18p

 

 

 

 

 

 

However, the rate for fully electric vehicles has gone down to 7p per mile for those that charge their car at home. There are no changes to the rates for public chargers as shown below:

Charging location	Electric - rate per mile
Home charger	7p
Public charger	14p

 

 

 

 

You can continue to use the previous rates until 1 January 2026, which will save you 1p per mile if you're using a home charger for an electric vehicle.