Company car advisory fuel rates that apply from 1 September 2021 have been published.

HMRC has issued details of the latest Advisory Fuel Rates for Company Cars. Rates are to be applied from 1 September 2021.

For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish but are under no obligation to do either.

The new rates are below (previous rate in brackets where there is a change):

Engine size                       Petrol             LPG

1400cc or less                   12p (11p)        7p (8p)

1401cc to 2000cc              14p (13p)        8p (9p)

Over 2000cc                      20p (19p)        12p (14p)

Engine size.                     Diesel

1600cc or less                   10p (9p)

1601cc to 2000cc              12p (11p)

Over 2000cc                      15p (13p)

Hybrid cars are treated as either petrol or diesel cars for this purpose.