Advisory fuel rates from 1 December 2025
The HMRC advisory fuel rate (AFR) table as it applied from 1 December 2025 to 28 February 2026, when the 1 March 2026 rates replaced them.
What changed from 1 September 2025
HMRC changed 1 of the 11 rates it set in both quarters, downwards. The other 10 stayed the same. Electric home charger fell from 8p to 7p.
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1400cc or less | 12p | 12p | same |
| 1401cc to 2000cc | 14p | 14p | same |
| over 2000cc | 22p | 22p | same |
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1400cc or less | 11p | 11p | same |
| 1401cc to 2000cc | 13p | 13p | same |
| over 2000cc | 21p | 21p | same |
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1600cc or less | 12p | 12p | same |
| 1601cc to 2000cc | 13p | 13p | same |
| over 2000cc | 18p | 18p | same |
| Charging | This quarter | Before | Change |
|---|---|---|---|
| home charger | 7p | 8p | −1p |
| public charger | 14p | 14p | same |
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), and HMRC updates them each quarter, from 1 March, June, September and December.
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
| Quarter from | Petrol 1,401-2,000cc | Diesel 1,601-2,000cc | Electric, home* | Electric, public |
|---|---|---|---|---|
| 1 September 2026 | 17p | 16p | 7p | 15p |
| 1 June 2026 | 17p | 17p | 7p | 15p |
| 1 March 2026 | 14p | 13p | 7p | 15p |
| 1 December 2025 (this page) | 14p | 13p | 7p | 14p |
| 1 September 2025 | 14p | 13p | 8p | 14p |
| 1 June 2025 | 14p | 13p | 7p | – |
| 1 March 2025 | 15p | 13p | 7p | – |
| 1 December 2024 | 14p | 13p | 7p | – |
| 1 September 2024 | 15p | 14p | 7p | – |
* Before 1 September 2025, the single advisory electricity rate for all electric cars.
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, OGL v3.0. Reuse terms.