Advisory fuel rates from 1 September 2026
The HMRC advisory fuel rate (AFR) table as it applied from 1 September 2026. These are the current rates: HMRC reviews them every quarter, and the next review takes effect on 1 December 2026.
What changed from 1 June 2026
HMRC changed 4 of the 11 rates it set in both quarters, 1 up and 3 down. The other 7 stayed the same. Petrol over 2000cc rose from 26p to 27p, and LPG over 2000cc fell from 21p to 20p.
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1400cc or less | 14p | 14p | same |
| 1401cc to 2000cc | 17p | 17p | same |
| over 2000cc | 27p | 26p | +1p |
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1400cc or less | 11p | 11p | same |
| 1401cc to 2000cc | 13p | 13p | same |
| over 2000cc | 20p | 21p | −1p |
| Engine size | This quarter | Before | Change |
|---|---|---|---|
| 1600cc or less | 15p | 15p | same |
| 1601cc to 2000cc | 16p | 17p | −1p |
| over 2000cc | 22p | 23p | −1p |
| Charging | This quarter | Before | Change |
|---|---|---|---|
| home charger | 7p | 7p | same |
| public charger | 15p | 15p | 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 (this page) | 17p | 16p | 7p | 15p |
| 1 June 2026 | 17p | 17p | 7p | 15p |
| 1 March 2026 | 14p | 13p | 7p | 15p |
| 1 December 2025 | 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.