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Advisory fuel rates from 1 December 2009
These rates apply to all journeys on or after 1 December 2009 until further notice.
HM Revenue and Customs (HMRC) did not give one months' notice of these changes, as had been the case previously, and the new rates should be applied immediately.
Engine Size |
Petrol |
Diesel |
LPG |
1400cc or less |
11p |
11p |
7p |
1401cc to 2000cc |
14p |
11p |
8p |
Over 2000cc |
20p |
14p |
12p |
Petrol hybrid cars are treated as petrol cars for this purpose.
These rates are calculated from the fuel prices in the tables below:
Fuel |
Engine Size |
Mean MPG |
Applied MPG |
Fuel Price |
Fuel Price |
Pence per mile |
AFR |
Petrol |
up to 1400 |
48.8 |
43.9 |
108.7 |
494.3 |
11.3 |
11 |
Petrol |
1400-2000 |
40.0 |
36.0 |
108.7 |
494.3 |
13.7 |
14 |
Petrol |
over 2000 |
28.1 |
25.3 |
108.7 |
494.3 |
19.5 |
20 |
|
|
|
|
|
|
|
|
Diesel |
up to 2000 |
50.9 |
45.8 |
109.9 |
499.5 |
10.9 |
11 |
Diesel |
over 2000 |
38.7 |
34.8 |
109.9 |
499.5 |
14.3 |
14 |
|
|
|
|
|
|
|
|
LPG |
up to 1400 |
39.0 |
35.1 |
53.3 |
242.3 |
6.9 |
7 |
LPG |
1400-2000 |
32.0 |
28.8 |
53.3 |
242.3 |
8.4 |
8 |
LPG |
over 2000 |
22.5 |
20.3 |
53.3 |
242.3 |
12.0 |
12 |
Notes:
- Mean mpg - miles per gallon - from manufacturers information, weighted by annual sales to businesses (Fleet Audits, 2007).
- Applied mpg - adjusted downwards by 10 per cent to take account of real driving conditions and lower fuel economy for older cars.
- For LPG, mpg is assumed to be 20 per cent lower than for petrol due to lower volumetric energy density.
- Department for Business, Enterprise & Regulatory Reform's latest petrol and diesel prices (23 November 2009), LPG from AA website (November 2009).
Will the rate per mile figures change if fuel prices go up or down?
The rates are reviewed twice a year. Any changes will take effect on 1 June and 1 December and will be published on the HMRC website shortly beforehand.
HMRC will also consider changing the rates if fuel prices fluctuate by 5 per cent from the published rates when each review is made and we consider the price change will be sustained.
Employers should make themselves aware of any changes by referring to this page in June and December each year. It is the primary source of information.
VAT
Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.
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