Advisory Fuel Rates (AFR) for company car users, when you can use them, and how they are calculated.
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
Updated: 25 August 2017
- The guidance has been updated to show Advisory Fuel Rates from 1 September 2017.
- Advisory Fuel Rates from 1 June 2017 have been added.
- Small text amendment to part 2 of 'When you can use the mileage rates'. Dispensation to cover the payments no longer exist.
- Rate for Petrol cars over 2,000 cc corrected to 22 pence (originally stated at 20 pence).
- Advisory Fuel Rates (AFR) for the period 1 March 2017 to 31 May 2017 have been added.
- Advisory fuel rates from 1 December 2016
- AFR have been updated from 1 September 2016
- Advisory Fuel Rates from 1 June 2016 have added.
- Advisory Fuel Rates from 1 March 2016 have been added to the page.
- Advisory Fuel Rates for the period 1 December 2015 to 29 February 2016 updated.
- Advisory Fuel Rates for the period 1 September to 30 November 2015 updated.
- Rates updated from 1 June 2015
- Clarification that the rates relate to amounts per mile
- Updated Advisory Fuel Rates from 1 March 2015.
- Updated Advisory Fuel Rates.
- First published.
- The advisory fuel rates have been updated from 1 September 2014.