HMRC’s Advisory Fuel Rates (AFR) can be used by employers in two situations, both applying if the employee has a company car:
AFRs are reviewed quarterly at the start of March, June, September and December, though employers can choose to the old rate for a further month. The rates from 1 December 2017 are shown in the below tables comparing them with those that applied in the previous quarter. I have highlighted the changed rates in red. As you will see, there are four changes:
Fuel |
Date |
Engine Size |
||
1400cc or less |
1401 to 2000cc |
Over 2000cc |
||
Petrol and petrol-hybrid |
from 1 September 2017 |
11p |
13p |
21p |
from 1 December 2017 |
11p |
14p |
21p |
|
LPG |
from 1 September 2017 |
7p |
8p |
13p |
from 1 December 2017 |
7p |
9p |
14p |
|
Date |
Engine Size |
||
1600cc or less |
1601 to 2000cc |
Over 2000cc |
||
Diesel |
from 1 September 2017 |
9p |
11p |
12p |
from 1 December 2017 |
9p |
11p |
13p |
All of the above information can be verified on the Gov.uk website where it is contained in four separate documents.