From 1 June 2026
HMRC advisory fuel rates
These are the company car rates — what an employer reimburses for business fuel, or what you repay for private fuel in a company car. They are not the 55p mileage allowance, and mixing the two up is the single most common mistake in this topic.
Which one applies to you
| Your own car | Company car | |
|---|---|---|
| Scheme | Approved mileage allowance (AMAP) | Advisory fuel rates (AFR) |
| Rate | 55p per mile, then 25p | 14p–26p per mile by engine size |
| Covers | Fuel and insurance, servicing, depreciation | Fuel only — the employer already owns the car |
| Changes | Rarely (last changed 6 April 2026) | Quarterly |
If you drive your own car for work, you want the mileage calculator instead.
Petrol
| Engine size | Pence per mile |
|---|---|
| 1400cc or less | 14p |
| 1401cc to 2000cc | 17p |
| Over 2000cc | 26p |
Diesel
| Engine size | Pence per mile |
|---|---|
| 1600cc or less | 15p |
| 1601cc to 2000cc | 17p |
| Over 2000cc | 23p |
LPG
| Engine size | Pence per mile |
|---|---|
| 1400cc or less | 11p |
| 1401cc to 2000cc | 13p |
| Over 2000cc | 21p |
Fully electric
| Charging at | Pence per mile |
|---|---|
| Home | 7p |
| Public charge point | 15p |
The electric rate is split by where you charge, which is a more recent change — a single flat electric figure is out of date.
When these rates change
HMRC reviews advisory fuel rates quarterly, on 1 March, 1 June, 1 September and 1 December. The table above applies from 1 June 2026; the next review is 1 September 2026. You may use the previous rates for up to a month after a change.
Stop reconstructing your mileage from memory
Odo logs your drives automatically in the background, you swipe each one business or personal, and it totals your claim at the 2026/27 rates — with a CSV your accountant can use.