Engine size
Petrol
LPG
1400cc or less
12p (11p)
7p
1401cc to 2000cc
15p (14p)
9p
Over 2000cc
22p
13p (14p)
Engine size
Diesel
1600cc or less
10p
1601cc to 2000cc
12p (11p)
Over 2000cc
13p
Hybrid cars are treated as either petrol or diesel cars for this purpose.
Follow this link for details on how the rates are calculated
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Advisory Fuel Rates for Company Cars from 1 December 2018 23 November 2018
HMRC has issued details of the latest Advisory Fuel Rates for Company Cars which apply from 1 December 2018.
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
8p (7p)
1401cc to 2000cc
15p
10p (9p)
Over 2000cc
22p
15p (13p)
Engine size
Diesel
1600cc or less
10p
1601cc to 2000cc
12p
Over 2000cc
14p (13p)
Hybrid cars are treated as either petrol or diesel cars for this purpose.
Follow this link for details on how the rates are calculated
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Company Car Tax Diesel Supplement 18 February 2019
Diesel cars which meet the levels of Nitrogen Oxide (NOx) emissions, permitted by Euro standard 6d, qualify for exemption from the entire diesel supplement.
The Chartered Institute of Payroll Professionals
Payroll: need to know
cipp.org.uk
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