Advisory Fuel Rates from 1 June 2016

HMRC Advisory Fuel Rates are reviewed every three months on 01 March, 01 June, 01 September and 01 December.

By way of a reminder, the advisory fuel rates are provided by HMRC for employers to apply where they:

Reimburse employees for business travel in their company cars, or Require employees to repay the cost of fuel used for private travel in company cars

Since the move from the HMRC Website to gov.uk, the rates and associated information are published here.

The below rates, effective 01 June 2016, and the earlier sets of rates are also shown in the tables. When new rates are announced, employers may choose to:

Implement the new rates immediately or use the old rate for up to one further month, and Make, or require employees to make supplementary payments, if the new rates cannot be applied immediately, although there is no obligation to do so

HMRC documents the way in which the rates are calculated. They are based on average fuel consumption for the different engine sizes, reduced by 15% to make the figures more realistic.

Petrol & LPG

Diesel