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11 December 2012
New amounts effective from 1 December 2012
HMRC have announced slightly altered fuel rates for company cars. The figures apply to all journeys on or after 1 December 2012, until further notice.
For one month from the date of change, employers may use either the previous or new rates, of which only the LPG column has changed.
Firms may, therefore, make or require supplementary payments, but are under no obligation to do either.
Petrol hybrid cars are treated as petrol cars for this purpose. The amounts can be used for VAT, but employers will need to retain receipts.
| Engine size | Petrol | LPG |
| 1,400cc or less | 15p | 11p |
| 1,401cc to 2,000cc | 18p | 13p |
| Over 2,000cc | 26p | 18p |
| Engine size | Diesel |
| 1,600cc or less | 12p |
| 1,601cc to 2,000cc | 15p |
| Over 2,000cc | 18p |
