THRIVE // FLEET RATE CARD
The UK fleet rate card that is never out of date
Every rate a fleet reaches for, on one sheet: official figures linked to the GOV.UK or legislation.gov.uk page of record, THRIVE's own figures linked to their methodology, reissued the week an official figure changes.
v2026.09 · Issued 28 September 2026 · Valid until 1 December 2026 - HMRC advisory fuel rates change · Checked against GOV.UK on 28 August 2026
The calendar file opens in Outlook, Google Calendar and Apple Calendar. To keep it updating by itself, subscribe to the live calendar instead: one entry per rate and tax change, refreshed weekly.
- 7pAdvisory electric rate, homeFrom 1 September 2026
- 15pAdvisory electric rate, publicFrom 1 September 2026
- 4%Zero-emission car BiK, 2026/27From 6 April 2026
- 55pAMAP, first 10,000 milesFrom 6 April 2026
The THRIVE Fleet Rate Card v2026.09, issued 28 September 2026, puts every UK fleet rate on one sheet: advisory electric rate, home 7p, advisory electric rate, public 15p, zero-emission car bik, 2026/27 4%, amap, first 10,000 miles 55p, valid until the next change on 1 December 2026.
HMRC // ADVISORY FUEL RATES
Advisory fuel rates from 1 September 2026
What an employer may reimburse, tax-free, for fuel in a company car.
- Advisory electric rate, home
- 7pFrom 1 September 2026 · HMRC: advisory fuel rates
- Advisory electric rate, public
- 15pFrom 1 September 2026 · HMRC: advisory fuel rates
| Engine size | Petrol | Diesel | LPG |
|---|---|---|---|
| Up to 1400cc | 14p | - | 11p |
| 1401 to 2000cc | 17p | - | 13p |
| Over 2000cc | 27p (was 26p) | - | 20p (was 21p) |
| Up to 1600cc | - | 15p | - |
| 1601 to 2000cc | - | 16p (was 17p) | - |
| Over 2000cc | - | 22p (was 23p) | - |
HMRC // COMPANY CAR TAX
Benefit-in-Kind appropriate percentages
The share of a company car's list price taxed as income, by tax year.
- Zero-emission car, 2026/27
- 4%From 6 April 2026 · HMRC: company car benefit, appropriate percentage
- Zero-emission car, 2029/30
- 9%From 6 April 2029 · HMRC: company car benefit, appropriate percentage
| Tax year | Zero emission | Petrol 100-104 g/km | Petrol 170+ g/km |
|---|---|---|---|
| 2025/26 | 3% | 26% | 37% |
| 2026/27 | 4% | 26% | 37% |
| 2027/28 | 5% | 26% | 37% |
| 2028/29 | 7% | 27% | 38% |
| 2029/30 | 9% | 28% | 39% |
HMRC // MILEAGE ALLOWANCE
Approved mileage allowance payments 2026/27
What an employee may be paid, tax-free, for business miles in their own vehicle.
- Cars and vans, first 10,000 miles
- 55pFrom 6 April 2026 · HMRC: mileage and fuel rates and allowances
- Cars and vans, over 10,000 miles
- 25pFrom 6 April 2026 · HMRC: mileage and fuel rates and allowances
- Motorcycles
- 24pHMRC: mileage and fuel rates and allowances
- Bicycles
- 20pHMRC: mileage and fuel rates and allowances
HM TREASURY // FROM APRIL 2028
Electric Vehicle Excise Duty
A per-mile charge on electric and plug-in hybrid cars from April 2028. Vans are out of scope at introduction.
- Battery-electric cars
- 3pFrom 1 April 2028 · HM Treasury: eVED consultation response
- Plug-in hybrid cars
- 1.5pFrom 1 April 2028 · HM Treasury: eVED consultation response
DFT // ZEV MANDATE
Zero-emission share of new registrations
Legislated targets, under review: the DfT consultation closes 23 October 2026.
| Year | Cars | Vans |
|---|---|---|
| 2026 | 33% | 24% |
| 2027 | 38% | 34% |
| 2028 | 52% | 46% |
| 2029 | 66% | 58% |
| 2030 | 80% | 70% |
OZEV // ZERO EMISSION VAN GRANT
Grant towards a new electric van
- Discount
- 35%From 1 April 2026 · GOV.UK: Zero Emission Van Grant
- Small van, under 2,500kg GVW, up to
- £2,500From 1 April 2026 · GOV.UK: Zero Emission Van Grant
- Large van, 2,500-4,250kg GVW, up toScheme runs to 31 March 2030 or until budgets are exhausted.
- £5,000From 1 April 2026 · GOV.UK: Zero Emission Van Grant
THRIVE // ELECTRIC VAN ECONOMICS
The numbers behind the break-even
- Median list-price premium, electric over diesel van
- £10,363From 27 September 2026 · THRIVE van break-even methodology (manufacturer price lists)
- Annual premium after grant, 4-year holding
- £1,350From 27 September 2026 · THRIVE van break-even methodology
- Break-even mileage a year
- 8,829THRIVE van break-even methodology
THIS WEEK // LIVE FIGURES
Week commencing 21 September 2026
- UK average diesel
- 195.5pFrom 21 September 2026 · DESNZ: weekly road fuel prices
- UK average petrol
- 172.0pFrom 21 September 2026 · DESNZ: weekly road fuel prices
- Diesel van, fuel per mile
- 24.7pFrom 21 September 2026 · THRIVE Fleet Cost Index methodology
- Electric van, blended charging per mile70% home charging
- 9.4pFrom 21 September 2026 · THRIVE Fleet Cost Index methodology
- THRIVE Fleet Fuel Bill IndexBase 100 at 20 July 2026
- 117.0From 21 September 2026 · THRIVE Fleet Fuel Bill Index methodology
- Home charging, electric van, per mileAt 25.8p/kWh
- 9.0pTHRIVE cost to charge methodology
HMRC // INCOME TAX AND NI
Income tax and National Insurance 2026/27
England, Wales and Northern Ireland; Scottish income tax bands differ. The rates behind every salary sacrifice quote.
- Personal allowance
- £12,570From 6 April 2026 · GOV.UK: income tax rates
- Basic rate, £12,571 to £50,270
- 20%From 6 April 2026 · GOV.UK: income tax rates
- Higher rate, £50,271 to £125,140
- 40%From 6 April 2026 · GOV.UK: income tax rates
- Additional rate, over £125,140
- 45%From 6 April 2026 · GOV.UK: income tax rates
- Employee NI, main rate
- 8%From 6 April 2026 · GOV.UK: National Insurance rates
- Employee NI, above the upper earnings limit
- 2%From 6 April 2026 · GOV.UK: National Insurance rates
- Employer Class 1A NI on benefits
- 15%From 6 April 2026 · GOV.UK: National Insurance rates
DVSA // COMPLIANCE FEES
HGV annual test and operator licence
- 2-axle HGV annual test at an ATF, incl. service charge
- £161DVSA: HGV test fees
- Goods operator licence, application plus issue
- £658GOV.UK: operator licence fees
October 2026
ZEV mandate review consultation closes
Department for Transport consultation on the Zero Emission Vehicle mandate targets and flexibilities, published 14 August 2026, closes 23 October 2026. DfT: Zero Emission Vehicle Mandate Review
December 2026
HMRC advisory fuel rates change
HMRC reviews advisory fuel rates quarterly; the new rates apply from this date and the previous rates may be used for one month after a change. HMRC: advisory fuel rates
January 2027
ZEV mandate 2027 targets apply*
Legislated zero-emission share of new registrations for scheme year 2027: cars 38%, vans 34% (Vehicle Emissions Trading Schemes Order 2023, Schedule 6). Under review in the 2026 consultation. Vehicle Emissions Trading Schemes Order 2023
March 2027
HMRC advisory fuel rates change
HMRC reviews advisory fuel rates quarterly; the new rates apply from this date and the previous rates may be used for one month after a change. HMRC: advisory fuel rates
April 2027
New tax year: company car tax rates step
The 2027/28 Benefit-in-Kind appropriate percentages apply from 6 April 2027: zero-emission cars rise to 5%. HMRC: company car tax rates 2027 to 2028
June 2027
HMRC advisory fuel rates change
HMRC reviews advisory fuel rates quarterly; the new rates apply from this date and the previous rates may be used for one month after a change. HMRC: advisory fuel rates
September 2027
HMRC advisory fuel rates change
HMRC reviews advisory fuel rates quarterly; the new rates apply from this date and the previous rates may be used for one month after a change. HMRC: advisory fuel rates
* Expected or under review: the date or the figure has not yet been confirmed.
Put every date on the card in your own calendar and let it update itself.
First edition.
What is the advisory electric rate from 1 September 2026?
HMRC's advisory electric rate is 7p a mile for a company car charged at home and 15p a mile for public charging, from 1 September 2026. Both figures are on the card with their source.
What is the company car tax rate for electric cars in 2026/27?
A zero-emission company car is taxed on 4% of its list price in 2026/27. The card's company car tax table shows the rate for each tax year to the end of the published timeline.
What is the HMRC mileage rate for 2026/27?
The approved mileage allowance for an employee's own car or van is 55p a mile for the first 10,000 business miles and 25p a mile after that in 2026/27.
When do advisory fuel rates change?
HMRC reviews advisory fuel rates quarterly. The next changes on the card are 1 December 2026, 1 March 2027, 1 June 2027, 1 September 2027. The previous quarter's rates may be used for one month after each change.
Is the Fleet Rate Card free to share?
Yes. The PDFs, the calendar and the data are free to download, forward, print and republish unchanged, under the THRIVE data terms. Attribution to THRIVE with a link to this page is requested, never required.
Every figure on the card carries its source. Official figures (HMRC, HM Treasury, DfT, OZEV, DVSA) are read from the GOV.UK or legislation.gov.uk page of record and link to it. THRIVE-derived figures (the electric van economics and the weekly indices) are computed by THRIVE from published inputs and link to the methodology page that shows the working. This version draws on:
- HMRC: advisory fuel rates
- HMRC: company car benefit, appropriate percentage
- HMRC: company car benefit, appropriate percentage
- HMRC: mileage and fuel rates and allowances
- HM Treasury: eVED consultation response
- Vehicle Emissions Trading Schemes Order 2023, Schedule 6
- GOV.UK: Zero Emission Van Grant
- THRIVE van break-even methodology (manufacturer price lists)
- DESNZ: weekly road fuel prices
- THRIVE Fleet Cost Index methodology
- THRIVE Fleet Fuel Bill Index methodology
- THRIVE cost to charge methodology
- GOV.UK: income tax rates
- GOV.UK: National Insurance rates
- DVSA: HGV test fees
- GOV.UK: operator licence fees
- DfT: Zero Emission Vehicle Mandate Review
- HMRC: company car tax rates 2027 to 2028
- Subsidy Advice Unit: Zero Emission Truck and Van Grants (Mar 2026)
Contains public sector information licensed under the Open Government Licence v3.0. Reuse of the card is covered by the THRIVE data terms: free to use, attribution requested.
How versions work
The card's official figures and dates are hashed. Every week they are checked against their sources; a new version is issued only when an official figure or a seeded date changes, so a printed sheet stays valid until the change it names. The "This week" figures and the break-even mileage move weekly and are printed on every copy but never mint a version. The version number is the year and month of issue, with a sequence number when more than one version is issued in a month. The live card is always at this address; every past version has its own page under /rate-card/versions.
Figures checked against GOV.UK on 28 August 2026.