Policy News Journal - 2013-14

ADVISORY FUEL RATES AS FROM 1 JUNE 2013

28 May 2013

HMRC has published the advisory fuel rates for company cars to operate as from 1 June 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

1401cc to 2000cc

17p

12p

Over 2000cc

25p

18p

Engine size

Diesel

1600cc or less

12p

1601cc to 2000cc

14p

Over 2000cc

18p

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

These rates are calculated from the fuel prices in the tables below:

Petrol Engine size (cc)

Mean MPG

Applied MPG

Fuel price (per litre)

Fuel price (per gallon)

Pence per mile

AFR

up to 1400

49.07 41.7

133.2

605.4

14.5

15

1401 - 2000

41.17 35.0

133.2

605.4

17.3

17

over 2000

28.41 24.1

133.2

605.4

25.1

25

Diesel Engine size (cc)

Mean MPG

Applied MPG

Fuel price (per litre)

Fuel price (per gallon)

Pence per mile

AFR

Up to 1600

61.28 52.1

138.4

629.3

12.1

12

1601 to 2000

51.53 43.8

138.4

629.3

14.4

14

Over 2000

42.03 35.7

138.4

629.3

17.6

18

LPG Engine size (cc)

Mean MPG

Applied MPG

Fuel price (per litre)

Fuel price (per gallon)

Pence per mile

AFR

up to 1400

39.3

33.4

74.4

338.2

10.1

10

1401 - 2000

32.9

28.0

74.4

338.2

12.1

12

over 2000

22.7

19.3

74.4

338.2

17.5

18

CIPP Policy News Journal

16/04/2014, Page 133 of 519

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