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HMRC reviews the advisory fuel rates for company vehicle users each quarter and amends the rates where appropriate.

The rates are reviewed on:

  • 1 March
  • 1 June
  • 1 September
  • 1 December

Further details on how the rates are calculated can be found on gov.uk here.

New rates

The new rates are effective from 1 December 2021 and are set out below. 

Engine sizePetrol – rate per mileLPG – rate per mile
1400cc or less13 pence9 pence
1401cc to 2000cc15 pence10 pence
Over 2000cc22 pence15 pence
Engine sizeDiesel – rate per mile
1600cc or less11 pence
1601cc to 2000cc13 pence
Over 2000cc16 pence

Previous rates

Employers can use the previous rates for up to 1 month from the date that the new rates apply and as a reminder the previous rates which applied form 1 September 2021 are set out below.

From 1 September 2021 to 30 November 2021

Engine sizePetrol – rate per mileLPG – rate per mile
1400cc or less12 pence7 pence
1401cc to 2000cc14 pence8 pence
Over 2000cc20 pence12 pence
Engine sizeDiesel – rate per mile
1600cc or less10 pence
1601cc to 2000cc12 pence
Over 2000cc15 pence

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