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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