Advisory Fuel Rates (AFRs)

Advisory fuel rates (AFRs) can be used by employers to calculate fuel costs for tax purposes. They may apply to company cars when an employee is required to repay the cost of fuel used for private travel or when the company reimburses an employee for business mileage. The rates are not binding so less can be paid, but detailed documentary evidence of actual fuel costs will be required if the employer wishes to pay a higher rate and claim the full costs against tax.

  • VAT Companies may be able to reclaim the VAT element of business fuel costs, provided there are mileage records and VAT receipts to cover the expenditure.
  • Income tax and NI No tax or NICs will arise where an employee is reimbursed at less than or equal to the AFR on business mileage.
  • Application You can use the previous rates for up to 1 month from the date the new rates apply.
Period from 01 Jun 2017
Engine size Petrol Diesel LPG
0cc – 1400cc 11.0p 9.0p 7.0p
1401cc – 1600cc 14.0p 9.0p 9.0p
1601cc – 2000cc 14.0p 11.0p 9.0p
2001cc and over 21.0p 13.0p 14.0p
Based on fuel prices per litre: 117.1p 119.3p 59.4p
Period from 01 Mar 2017 to 31 May 2017
Engine size Petrol Diesel LPG
0cc – 1400cc 11.0p 9.0p 7.0p
1401cc – 1600cc 14.0p 9.0p 9.0p
1601cc – 2000cc 14.0p 11.0p 9.0p
2001cc and over 22.0p 13.0p 14.0p
Based on fuel prices per litre: 120.2p 123.2p 62.0p
Period from 01 Dec 2016 to 28 Feb 2017
Engine size Petrol Diesel LPG
0cc – 1400cc 11.0p 9.0p 7.0p
1401cc – 1600cc 14.0p 9.0p 9.0p
1601cc – 2000cc 14.0p 11.0p 9.0p
2001cc and over 21.0p 13.0p 13.0p
Based on fuel prices per litre: 116.5p 118.9p 56.7p
Period from 01 Sep 2016 to 30 Nov 2016
Engine size Petrol Diesel LPG
0cc – 1400cc 11.0p 9.0p 7.0p
1401cc – 1600cc 13.0p 9.0p 9.0p
1601cc – 2000cc 13.0p 11.0p 9.0p
2001cc and over 20.0p 13.0p 13.0p
Based on fuel prices per litre: 109.3p 111.0p 57.5p
Period from 01 Jun 2016 to 31 Aug 2016
Engine size Petrol Diesel LPG
0cc – 1400cc 10.0p 9.0p 7.0p
1401cc – 1600cc 13.0p 9.0p 9.0p
1601cc – 2000cc 13.0p 10.0p 9.0p
2001cc and over 20.0p 12.0p 13.0p
Based on fuel prices per litre: 108.5p 109.3p 56.7p
Period from 01 Mar 2016 to 31 May 2016
Engine size Petrol Diesel LPG
0cc – 1400cc 10.0p 8.0p 7.0p
1401cc – 1600cc 12.0p 8.0p 8.0p
1601cc – 2000cc 12.0p 10.0p 8.0p
2001cc and over 19.0p 11.0p 13.0p
Based on fuel prices per litre: 101.5p 101.2p 56.0p
Period from 01 Dec 2015 to 29 Feb 2016
Engine size Petrol Diesel LPG
0cc – 1400cc 11.0p 9.0p 7.0p
1401cc – 1600cc 13.0p 9.0p 9.0p
1601cc – 2000cc 13.0p 11.0p 9.0p
2001cc and over 20.0p 13.0p 13.0p
Based on fuel prices per litre: 107.4p 110.3p 57.8p
Period from 01 Sep 2015 to 30 Nov 2015
Engine size Petrol Diesel LPG
0cc – 1400cc 11.0p 9.0p 7.0p
1401cc – 1600cc 14.0p 9.0p 9.0p
1601cc – 2000cc 14.0p 11.0p 9.0p
2001cc and over 21.0p 13.0p 14.0p
Based on fuel prices per litre: 114.6p 112.0p 59.4p
Period from 01 Jun 2015 to 31 Aug 2015
Engine size Petrol Diesel LPG
0cc – 1400cc 12.0p 10.0p 8.0p
1401cc – 1600cc 14.0p 10.0p 9.0p
1601cc – 2000cc 14.0p 12.0p 9.0p
2001cc and over 21.0p 14.0p 14.0p
Based on fuel prices per litre: 115.7p 121.0p 61.7p
Period from 01 Mar 2015 to 31 May 2015
Engine size Petrol Diesel LPG
0cc – 1400cc 11.0p 9.0p 8.0p
1401cc – 1600cc 13.0p 9.0p 10.0p
1601cc – 2000cc 13.0p 11.0p 10.0p
2001cc and over 20.0p 14.0p 14.0p
Based on fuel prices per litre: 107.3p 114.7p 62.2p
Period from 01 Dec 2014 to 28 Feb 2015
Engine size Petrol Diesel LPG
0cc – 1400cc 13.0p 11.0p 9.0p
1401cc – 1600cc 16.0p 11.0p 11.0p
1601cc – 2000cc 16.0p 13.0p 11.0p
2001cc and over 23.0p 16.0p 16.0p
Based on fuel prices per litre: 122.5p 127.3p 68.6p
Period from 01 Sep 2014 to 30 Nov 2014
Engine size Petrol Diesel LPG
0cc – 1400cc 14.0p 11.0p 9.0p
1401cc – 1600cc 16.0p 11.0p 11.0p
1601cc – 2000cc 16.0p 13.0p 11.0p
2001cc and over 24.0p 17.0p 16.0p
Based on fuel prices per litre: 129.3p 133.7p 70.3p
Period from 01 Jun 2014 to 31 Aug 2014
Engine size Petrol Diesel LPG
0cc – 1400cc 13.6p 12.0p 9.2p
1401cc – 1600cc 16.4p 12.0p 11.1p
1601cc – 2000cc 16.4p 14.0p 11.1p
2001cc and over 24.2p 17.0p 16.4p
Based on fuel prices per litre: 129.4p 136.2p 70.2p
Period from 01 Mar 2014 to 31 May 2014
Engine size Petrol Diesel LPG
0cc – 1400cc 14.0p 12.0p 9.0p
1401cc – 1600cc 16.0p 12.0p 11.0p
1601cc – 2000cc 16.0p 14.0p 11.0p
2001cc and over 24.0p 17.0p 17.0p
Based on fuel prices per litre: 129.2p 136.8p 71.5p
Period from 01 Dec 2013 to 28 Feb 2014
Engine size Petrol Diesel LPG
0cc – 1400cc 14.0p 12.0p 9.0p
1401cc – 1600cc 16.0p 12.0p 11.0p
1601cc – 2000cc 16.0p 14.0p 11.0p
2001cc and over 24.0p 17.0p 16.0p
Based on fuel prices per litre: 129.9p 137.5p 70.0p
Period from 01 Jun 2012 to 30 Nov 2013
Engine size Petrol Diesel LPG
0cc – 1400cc 15.0p 12.0p 11.0p
1401cc – 1600cc 18.0p 12.0p 13.0p
1601cc – 2000cc 18.0p 15.0p 13.0p
2001cc and over 26.0p 18.0p 19.0p
Based on fuel prices per litre: 135.8p 141.7p 78.7p
Period from 01 Mar 2012 to 31 May 2012
Engine size Petrol Diesel LPG
0cc – 1400cc 15.0p 13.0p 10.0p
1401cc – 1600cc 18.0p 13.0p 12.0p
1601cc – 2000cc 18.0p 15.0p 12.0p
2001cc and over 26.0p 19.0p 18.0p
Based on fuel prices per litre: 135.2p 143.2p 74.1p
Period from 01 Dec 2011 to 01 Mar 2012
Engine size Petrol Diesel LPG
0cc – 1400cc 15.0p 12.0p 10.0p
1401cc – 1600cc 18.0p 12.0p 12.0p
1601cc – 2000cc 18.0p 15.0p 12.0p
2001cc and over 26.0p 18.0p 18.0p
Based on fuel prices per litre: 133.4p 141.1p 73.9p
Period from 01 Sep 2011 to 01 Dec 2011
Engine size Petrol Diesel LPG
0cc – 1400cc 15.0p 12.0p 11.0p
1401cc – 1600cc 18.0p 12.0p 12.0p
1601cc – 2000cc 18.0p 15.0p 12.0p
2001cc – 0cc 26.0p 18.0p 18.0p
Based on fuel prices per litre: 134.6p 139.0p 75.8p
Period from 01 Jun 2011 to 31 Aug 2011
Engine size Petrol Diesel LPG
0cc – 1400cc 15.0p 12.0p 11.0p
1401cc – 1600cc 18.0p 12.0p 13.0p
1601cc – 2000cc 18.0p 15.0p 13.0p
2001cc and over 26.0p 18.0p 18.0p
Based on fuel prices per litre: 136.1p 140.8p 77.3p
Period from 01 Mar 2011 to 31 May 2011
Engine size Petrol Diesel LPG
0cc – 1400cc 14.0p 13.0p 10.0p
1401cc – 2000cc 16.0p 13.0p 12.0p
2001cc and over 23.0p 16.0p 17.0p
Based on fuel prices per litre: 128.9p 134.0p 76.5p
Period from 01 Dec 2010 to 01 Mar 2011
Engine size Petrol Diesel LPG
0cc – 1400cc 13.0p 12.0p 9.0p
1401cc – 2000cc 15.0p 12.0p 10.0p
2001cc and over 21.0p 15.0p 15.0p
Based on fuel prices per litre: 119.0p 122.7p 66.4p
Period from 01 Jun 2010 to 01 Dec 2010
Engine size Petrol Diesel LPG
Up to 1400cc 12.0p 11.0p 8.0p
1401cc – 2000cc 15.0p 11.0p 10.0p
2001cc and over 21.0p 16.0p 14.0p
Based on fuel prices per litre: 119.9p 121.9p 65.4p