HMRC advisory fuel rates for company car users from 1 December 2025

Advisory fuel rates for company car users of petrol and diesel vehicles are unchanged, and the electric vehicle rates have changed slightly.

The advisory fuel rates that apply from 1 December 2025 have been adjusted for electric vehicles with a 1p decrease for home charging and a 2p increase in public charging.

Electric

From 1 December 2025 the advisory electric rates for fully electric cars will be:

• 7 pence per mile for home charging
• 14 pence per mile for public charging

The previous rates, effective from September 2025, can be used for up to one month from the date the new rates apply.

The rates only apply in the following circumstances:

• reimburse employees for business travel in their company cars; or
• require employees to repay the cost of fuel used for private travel.

These rates cannot be used in any other circumstances. If the rates are used, it is not necessary to apply for a dispensation to cover the payments made.

From 1 December 2025

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

HMRC reviews rates quarterly on 1 March, 1 June, 1 September and 1 December

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