Guidance

Advisory Fuel Rates

Find out about Advisory Fuel Rates (AFR) for company car users, when you can use them, and how they're calculated.

Documents

Details

These rates only apply to employees using a company car.

HM Revenue and Customs review rates quarterly on 1 March, 1 June, 1 September and 1 December.

You should check to make sure you understand when you can use the rates.

Published 28 November 2014
Last updated 22 February 2018 + show all updates
  1. The rates and dates have been updated for the period 1 December 2017 to 28 February 2018.
  2. The Advisory Fuel Rates for company car users have been updated.
  3. The guidance has been updated to show Advisory Fuel Rates from 1 September 2017.
  4. Advisory Fuel Rates from 1 June 2017 have been added.
  5. Small text amendment to part 2 of 'When you can use the mileage rates'. Dispensation to cover the payments no longer exist.
  6. Rate for Petrol cars over 2,000 cc corrected to 22 pence (originally stated at 20 pence).
  7. Advisory Fuel Rates (AFR) for the period 1 March 2017 to 31 May 2017 have been added.
  8. Advisory fuel rates from 1 December 2016
  9. AFR have been updated from 1 September 2016
  10. Advisory Fuel Rates from 1 June 2016 have added.
  11. Advisory Fuel Rates from 1 March 2016 have been added to the page.
  12. Advisory Fuel Rates for the period 1 December 2015 to 29 February 2016 updated.
  13. Advisory Fuel Rates for the period 1 September to 30 November 2015 updated.
  14. Rates updated from 1 June 2015
  15. Clarification that the rates relate to amounts per mile
  16. Updated Advisory Fuel Rates from 1 March 2015.
  17. Updated Advisory Fuel Rates.
  18. First published.
  19. The advisory fuel rates have been updated from 1 September 2014.