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HMRC internal manual

Employment Income Manual

Car fuel benefit: use of advisory fuel rates in deciding the amount to be made good

EIM25650 deals with the conditions under which car fuel benefit can be reduced to nil where the employee makes good the cost of all car fuel provided for private use. This page gives guidance on the use of the advisory fuel rates in that context.

In January 2002, advisory fuel rates for petrol and diesel were published on the Inland Revenue’s public website. Rates for LPG were added in May 2002. They are guidelines on fuel only mileage rates for company cars, but can also be used where employers require employees to repay the cost of fuel used for private travel.

These are the current rates. Further linked pages contain details of earlier rates and their permitted uses.

Use of advisory fuel rates in dispensations

For guidance on this, see EIM30057.