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28th May 2026 | Posted by:
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HMRC Advisory fuel rates for company car users from 1 June 2026
HMRC have announced the advisory fuel rates for company car users from 1 June 2026
Petrol, LPG and diesel rates have all increased.
The advisory fuel rates that apply from 1 June show that the advisory electric rates for fully electric cars are unchanged.
From 1 June 2026 the advisory electric rates for fully electric cars will be:
7 pence per mile for home charging
15 pence per mile for public charging
|
Charging location |
Electrical efficiency miles per kilowatt-hour (weighted by car sales) |
Electricity cost per kilowatt-hour (pence) |
Rate per mile (pence) |
Advisory electric rate |
|
Home charger |
3.59 |
26.90 |
7.48 |
7 pence |
|
Public charger |
3.59 |
54.00 |
15.02 |
15 pence |
The previous rates, effective from 1 March 2026, 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 June 2026
|
Engine size |
Petrol — rate per mile |
LPG — rate per mile |
|
1400cc or less |
14 pence |
11 pence |
|
1401cc to 2000cc |
17 pence |
13 pence |
|
Over 2000cc |
26 pence |
21 pence |
|
Engine size |
Diesel — rate per mile |
|
1600cc or less |
15 pence |
|
1601cc to 2000cc |
17 pence |
|
Over 2000cc |
23 pence |
|
Charging location |
Electric — rate per mile |
|
Home charger |
7 pence |
|
Public charger |
15 pence |
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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