Advisory fuel rates from 1 March 2014

Below are the HMRC advisory fuel rates for all journeys made on or after 1 March 2014. These advisory fuel rates tend to be used to calculate the VAT recoverable within a business mileage rate paid to employees. VAT is currently one sixth of the mileage rate paid and don’t forget to retain fuel receipts if you’re making VAT claims based on mileage records.

Engine size Petrol LPG
1400cc or less 14p 9p
1401cc to 2000cc 16p 11p
Over 2000cc 24p 17p
Engine size Diesel
1600cc or less 12p
1601cc to 2000cc 14p
Over 2000cc 17p

Hybrid cars are treated as either petrol or diesel cars for this purpose.

These rates are calculated from the fuel prices in the tables below:

Petrol advisory fuel rates
Engine size (cc) Mean MPG Applied MPG Fuel price (per litre) Fuel price (per gallon) Pence per mile AFR
up to 1400 51.06 43.4 129.2 587.2 13.5 14
1401 – 2000 42.24 35.9 129.2 587.2 16.4 16
over 2000 28.63 24.3 129.2 587.2 24.1 24
Diesel
Engine size (cc) Mean MPG Applied MPG Fuel price (per litre) Fuel price (per gallon) Pence per mile AFR
Up to 1600 62.36 53.0 136.8 621.9 11.7 12
1601 to 2000 53.25 45.3 136.8 621.9 13.7 14
Over 2000 43.30 36.8 136.8 621.9 16.9 17
LPG
Engine size (cc) Mean MPG Applied MPG Fuel price (per litre) Fuel price (per gallon) Pence per mile AFR
up to 1400 40.8 34.7 71.5 325.0 9.4 9
1401 – 2000 33.8 28.7 71.5 325.0 11.3 11
over 2000 22.9 19.5 71.5 325.0 16.7 17

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