COMPANY CARS AND VANS
CO 2 emissions
2025-26
2026-27
Electric range
Appropriate percentage (%)
Appropriate percentage (%)
CO 2 emissions
0g/km
3%
4%
1-50g/km
130+
3%
4%
1-50g/km
70-129
6%
7%
1-50g/km
40-69
9%
10%
1-50g/km
30-39
13%
14%
1-50g/km
< 30
15%
16%
51-54g/km
16%
17%
Each additional 5g/km
plus 1%
plus 1%
Maximum percentage reached at
155+ g/km 155+ g/km
Non-RDE2 diesel supplement
4%
4%
Maximum benefit in all cases
37%
37%
2025-26
2026-27
Van benefit charge
£4,020 pa
£4,170 pa
Fuel scale charges
2025-26
2026-27
Car fuel benefit charge
£28,200 pa
£29,200 pa
Van fuel benefit charge
£769 pa
£798 pa
Mileage allowance payments
First 10,000 miles
Over 10,000 miles
Vehicle
Privately-owned cars and vans
45p
25p
Bicycle rate
20p
20p
Motorcycle rate
24p
24p
Passenger rate (each)
5p
5p
Advisory fuel rates
HMRC update these quarterly. To access the latest and previous years rates, scan the QR code or visit: https://www.gov.uk/guidance/advisory-fuel-rates
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