Advisory fuel rates from 1 March 2016
The HMRC advisory fuel rate (AFR) table as it applied from 1 March 2016 to 31 May 2016, when the 1 June 2016 rates replaced them.
What changed from 1 December 2015
HMRC changed 7 of the 9 rates it set in both quarters, all downwards. The other 2 stayed the same. Diesel over 2000cc fell from 13p to 11p, and petrol 1400cc or less fell from 11p to 10p.
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1400cc or less | 10p | 11p | −1p |
| 1401cc to 2000cc | 12p | 13p | −1p |
| over 2000cc | 19p | 20p | −1p |
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1400cc or less | 7p | 7p | same |
| 1401cc to 2000cc | 8p | 9p | −1p |
| over 2000cc | 13p | 13p | same |
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1600cc or less | 8p | 9p | −1p |
| 1601cc to 2000cc | 10p | 11p | −1p |
| over 2000cc | 11p | 13p | −2p |
How the advisory fuel rates are used
Employers can use these rates to reimburse employees for business miles driven in a company car, or to work out what an employee should repay for fuel used on private journeys, without either payment being treated as a taxable benefit. If an employer pays more per mile than the advisory rate, it has to show that the higher rate reflects the car's real fuel cost. The rates are pence per mile for fuel alone, set by engine size (or charging location for electric cars). HMRC has updated them every quarter since March 2011, from 1 March, June, September and December; from their introduction in January 2002 until then, they changed roughly twice a year.
They do not apply to an employee's own car: business journeys in a private car are covered by the approved mileage allowance payments, which include wear and tear as well as fuel.
The main rates across every quarter on file
* Before 1 September 2025, the single advisory electricity rate for all electric cars.
† 1,401-2,000cc before 1 June 2011, when HMRC gave diesel its own engine bands. HMRC first set an advisory electricity rate from 1 September 2018.
Related THRIVE data
- The AFR archive: every quarter on file
- THRIVE Fleet Rate Card
- HMRC mileage rates (AMAP)
- UK fuel prices
- THRIVE Fleet Cost Index
Source: HMRC advisory fuel rates, as archived by the UK Government Web Archive (GOV.UK now shows only rates from September 2024), OGL v3.0. Reuse terms.