Data // Fleet Rate Card // v2026.09

THRIVE // FLEET RATE CARD

Fleet Rate Card v2026.09

Issued 28 September 2026 · Tax year 2026/27 · Valid until 1 December 2026 - HMRC advisory fuel rates change · Checked against GOV.UK on 28 August 2026

A4 one-sheet PDF A3 wallchart PDF

The files as issued with this version. For the current figures use the live card.

Headline rates // 2026/27

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

What was on the card

A fuel nozzle and a charging cable side by side on a charcoal surface

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

Petrol, diesel and LPG by engine size (pence per mile)
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

A company car key and a blank card on charcoal, green accent

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

Zero-emission and representative petrol car, by tax year
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

A road ahead from the driver's seat, green lane markings

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

An electric car charging port close-up with a green ring of light

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

A row of new vans on a transporter, one of them green

DFT // 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
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

A green tag hanging from a van door mirror

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

An electric van chassis rendering in charcoal with green highlights

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

A fuel price totem at dusk, its display blank, green accent

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

A calculator and a car key on charcoal, green accent

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

An HGV in an inspection lane under a green light

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

Key dates as issued

October 2026

23 October 2026ZEV 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

1 December 2026HMRC 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

1 January 2027ZEV 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

1 March 2027HMRC 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

6 April 2027New 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

1 June 2027HMRC 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

1 September 2027HMRC 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.

What changed in v2026.09

First edition.

Every version