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 |
.
