Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Minor change to company car fuel rates

11 December 2012
Issue: 4383 / Categories: News , Employees , Income Tax
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


Issue: 4383 / Categories: News , Employees , Income Tax
back to top icon