© Crown copyright 2017
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: firstname.lastname@example.org.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
This publication is available at https://www.gov.uk/government/publications/rates-and-allowances-travel-mileage-and-fuel-allowances/travel-mileage-and-fuel-rates-and-allowances
Approved mileage rates from tax year 2011 to 2012 to present date
|From tax year 2011 to 2012 onwards||First 10,000 business miles in the tax year||Each business mile over 10,000 in the tax year|
|Cars and vans||45p||25p|
Approved mileage rates for the 9 tax years from 2002 to 2011
|For the 9 tax years from 2002 to 2011||First 10,000 business miles in the tax year||Each business mile over 10,000 in the tax year|
|Cars and vans||40p||25p|
Passenger payments - cars and vans
5p per passenger per business mile for carrying fellow employees in a car or van on journeys which are also work journeys for them. Only payments specifically for carrying passengers count and there is no relief if you receive less than 5p or nothing at all.
The charge is based on the price of the car for tax purposes (normally the list price) and accessories multiplied by an appropriate percentage based on the level of CO2 emissions and the fuel the car uses. There is a ready-reckoner of appropriate percentages for petrol-powered cars and summaries of adjustments to those percentages for the 4 tax years from 2002 to 2006 and for tax years from 2006 to 2007 onwards.
The charges are:
|tax year 2017 to 2018||£3,230|
|tax year 2016 to 2017||£3,170|
|tax year 2015 to 2016||£3,150|
|tax year 2014 to 2015||£3,090|
|tax year 2013 to 2014||£3,000|
Fuel charges - company cars and vans
Cars: to calculate the benefit charge on free or subsidised fuel for private use, the appropriate percentage used in calculating car benefit is applied to a set figure known as the car fuel benefit multiplier.
Car fuel benefit multiplier
|tax year 2017 to 2018||£22,600|
|tax year 2016 to 2017||£22,200|
|tax year 2015 to 2016||£22,100|
|tax year 2014 to 2015||£21,700|
|tax year 2013 to 2014||£21,100|
Vans: the fuel charge began in tax year 2005 to 2006 but only has practical effect from tax year 2007 to 2008. The van fuel rates are:
|tax year 2017 to 2018||£610|
|tax year 2016 to 2017||£598|
|tax year 2015 to 2016||£594|
|tax year 2014 to 2015||£581|
|tax year 2013 to 2014||£564|
|For the 3 tax years from 2010 to 2013||£500|
Advisory fuel rates - company cars
You can find the rates for this year and earlier years plus an explanation of how the rates can be used, on GOV.UK.
Company car and car fuel calculator - company cars
You can calculate car and car fuel benefits by using our interactive calculator.