Policy News Journal - 2012-13

1401cc to 2000cc

18p

13p(12p)

Over 2000cc

26p

18p (17p)

Engine size

Diesel

1600cc or less

12p

1601cc to 2000cc

15p

Over 2000cc

18p

HMRC review these rates four times a year with any changes taking effect from the beginning of each quarter, 1 st March, 1 st June, 1 st September and 1 st December.

Petrol hybrid cars are treated as petrol cars for this purpose.

Follow this link for details on how the rates are calculated

ADVISORY FUEL RATES AS FROM 1 MARCH 2013

26 February 2013

HMRC have published the advisory fuel rates for company cars to operate as from 1 March 2013.

Since March 2011 rates have been reviewed four times a year and HMRC website holds details of the latest Advisory Fuel Rates along with links to rates dating back to 2002.

Employers are advised to review the latest available data in February, May, August and November each year.

Engine size

Petrol

LPG

1400cc or less

15p

10p (11p)

1401cc to 2000cc

18p

12p(13p)

Over 2000cc

26p

18p (18p)

Engine size

Diesel

1600cc or less

13p

1601cc to 2000cc

15p

Over 2000cc

18p

AMAPs

APPROVED MILEAGE ALLOWANCE PAYMENTS (RATES) STATUTORY INSTRUMENT

6 April 2011

Approved Mileage Allowance Payments (Rates) Regulations 2011 (SI2011/896) Statutory Instrument and Explanatory Memorandum has been published by HMRC.

CIPP Policy News Journal

12/04/2013, Page 85 of 362

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