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01 December 2010
Employers may use previous figures for one month
New advisory fuel rates for company cars have been announced by HMRC.
The figures apply to all journeys on or after 1 December 2010 until further notice.
For one month from the date of change, employers may use either the previous or new current rates and may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
| Engine size | Petrol | Diesel | LPG |
| 1,400cc or less | 13p | 12p | 9p |
| 1,401cc to 2,000cc | 15p | 12p | 10p |
| Over 2,000cc | 21p | 15p | 15p |
Petrol-hybrid cars are treated as petrol cars for this purpose.
The amounts can be used for VAT purposes, but employers will need to retain receipts.
