THRIVE // FLEET RATE CARD
UK Fleet Rate Card 2026/27: every fleet rate on one sheet
HMRC advisory fuel and electric rates, company car tax (BiK), mileage allowances (AMAP), eVED, the ZEV mandate and the van grant, each linked to its page of record and reissued the week a figure changes.
v2026.09 - current until 1 December 2026 · Issued 28 September 2026 · First edition
Opens in Outlook, Google and Apple Calendar. Prefer it to update itself? Subscribe to the live calendar.
- 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.
All dates in the next twelve months
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.
HMRC // ADVISORY FUEL RATES
Advisory fuel rates (AFR) from 1 September 2026
What an employer may reimburse, tax-free, for fuel in a company car.
- 7p
- Advisory electric rate, homeFrom 1 September 2026
- 15p
- Advisory electric rate, publicFrom 1 September 2026
Petrol, diesel and LPG by engine size (pence per mile) 6 rows
| 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) | - |
Hybrids are treated as petrol or diesel. Rates apply from 1 September 2026; the previous quarter's rates may be used for one month after a change. Source: HMRC: advisory fuel rates
Source: HMRC: advisory fuel rates
HMRC // COMPANY CAR TAX
Company car tax: Benefit-in-Kind (BiK) rates by tax year
The share of a company car's list price taxed as income, by tax year.
- 4%
- Zero-emission car, 2026/27From 6 April 2026 · HMRC: company car benefit, appropriate percentage
- 9%
- Zero-emission car, 2029/30From 6 April 2029 · HMRC: company car benefit, appropriate percentage
Zero-emission and representative petrol car, by tax year 5 rows
| 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% |
Diesel cars not meeting RDE2 carry a 4% supplement, capped at the maximum. Source: HMRC: company car benefit, appropriate percentage
HMRC // MILEAGE ALLOWANCE
HMRC mileage allowance (AMAP) 2026/27
What an employee may be paid, tax-free, for business miles in their own vehicle.
- 55p
- Cars and vans, first 10,000 milesFrom 6 April 2026
- 25p
- Cars and vans, over 10,000 milesFrom 6 April 2026
- 24p
- Motorcycles
- 20p
- Bicycles
HM TREASURY // FROM APRIL 2028
Electric Vehicle Excise Duty (eVED)
A per-mile charge on electric and plug-in hybrid cars from April 2028. Vans are out of scope at introduction.
- 3p
- Battery-electric carsFrom 1 April 2028
- 1.5p
- Plug-in hybrid carsFrom 1 April 2028
DFT // ZEV MANDATE
ZEV mandate: zero-emission share of new registrations
Legislated targets, under review: the DfT consultation closes 23 October 2026.
Required zero-emission share, by scheme year 5 rows
| Year | Cars | Vans |
|---|---|---|
| 2026 | 33% | 24% |
| 2027 | 38% | 34% |
| 2028 | 52% | 46% |
| 2029 | 66% | 58% |
| 2030 | 80% | 70% |
100 minus the non-ZEV allowance in Schedule 6. Under review in the 2026 consultation. Source: Vehicle Emissions Trading Schemes Order 2023, Schedule 6
OZEV // ZERO EMISSION VAN GRANT
Zero Emission Van Grant
- 35%
- DiscountFrom 1 April 2026
- £2,500
- Small van, under 2,500kg GVW, up toFrom 1 April 2026
- £5,000
- Large van, 2,500-4,250kg GVW, up toFrom 1 April 2026 · Scheme runs to 31 March 2030 or until budgets are exhausted.
Source: GOV.UK: Zero Emission Van Grant
THRIVE // ELECTRIC VAN ECONOMICS
The numbers behind the break-even
- £10,363
- Median list-price premium, electric over diesel vanFrom 27 September 2026
- £1,350
- Annual premium after grant, 4-year holdingFrom 27 September 2026
- 8,637
- Break-even mileage a year
Source: THRIVE van break-even methodology (manufacturer price lists)
THIS WEEK // LIVE FIGURES
Week commencing 9 November 2026
- 198.2p
- UK average dieselFrom 9 November 2026 · DESNZ: weekly road fuel prices
- 170.7p
- UK average petrolFrom 9 November 2026 · DESNZ: weekly road fuel prices
- 25.0p
- Diesel van, fuel per mileFrom 9 November 2026 · THRIVE Fleet Cost Index methodology
- 9.4p
- Electric van, blended charging per mileFrom 9 November 2026 · 70% home charging · THRIVE Fleet Cost Index methodology
- 118.6
- THRIVE Fleet Fuel Bill IndexFrom 9 November 2026 · Base 100 at 20 July 2026 · THRIVE Fleet Fuel Bill Index methodology
- 9.0p
- Home charging, electric van, per mileAt 25.8p/kWh · THRIVE 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.
- £12,570
- Personal allowanceFrom 6 April 2026 · GOV.UK: income tax rates
- 20%
- Basic rate, £12,571 to £50,270From 6 April 2026 · GOV.UK: income tax rates
- 40%
- Higher rate, £50,271 to £125,140From 6 April 2026 · GOV.UK: income tax rates
- 45%
- Additional rate, over £125,140From 6 April 2026 · GOV.UK: income tax rates
- 8%
- Employee NI, main rateFrom 6 April 2026 · GOV.UK: National Insurance rates
- 2%
- Employee NI, above the upper earnings limitFrom 6 April 2026 · GOV.UK: National Insurance rates
- 15%
- Employer Class 1A NI on benefitsFrom 6 April 2026 · GOV.UK: National Insurance rates
DVSA // COMPLIANCE FEES
HGV annual test and operator licence fees
- £161
- 2-axle HGV annual test at an ATF, incl. service chargeDVSA: HGV test fees
- £658
- Goods operator licence, application plus issueGOV.UK: operator licence fees
What changed in v2026.09
First edition: nothing to compare with yet.
Cite it, share it, or distribute it as a partner
Share on LinkedIn: the link preview carries the headline figures and the version.
Partners may distribute the PDFs unchanged, in a newsletter, a portal or a printed pack. Add ?via=partner:your-name to a download link so those downloads are counted against the right source, for example https://www.thrivefleet.co.uk/rate-card/download/one-sheet.pdf?via=partner:acme. The card stays THRIVE's, with its sources and version intact. Contact us via the partners page.
Sources and how versions work
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 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)
The card's official figures and dates are hashed and checked against their sources every week. 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. Every past version has its own page under /rate-card/versions.
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.
Figures checked against GOV.UK on 28 August 2026.
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.