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Advisory Fuel Rate Calculator

Estimate a company-car advisory fuel amount using HMRC's 1 September 2026 rates.

Use this calculator

Select the company-car fuel and band to estimate the amount.

What your result means

This calculates a company-car advisory fuel amount from miles, fuel type and the relevant engine or charging band. It uses HMRC advisory fuel rates effective 1 September 2026, not AMAP mileage rates for employee-owned vehicles.

Hybrid cars are treated as petrol or diesel for these advisory rates. Fully electric cars use separate home and public charging rates.

Worked example

A 500-mile business journey in a 1,401–2,000cc petrol company car:

Rate
17p per mile
Miles
500
Advisory amount
£85.00

The rate is a current-policy reference, not a substitute for checking the official guidance.

Formula

Miles×Advisory rate (p/mile)100\text{Miles}\times\frac{\text{Advisory rate (p/mile)}}{100}

HMRC advisory fuel rates — effective 1 September 2026

BandPetrolDieselLPG
Small14p15p11p
Medium17p16p13p
Large27p22p20p
Electric — home7p——
Electric — public15p——

Source and review timing

HM Revenue & Customs publishes these advisory rates on GOV.UK. The displayed set is effective from 1 September 2026; HMRC reviews advisory rates periodically, so confirm the current official guidance before using a result.

These rates apply to employees using a company car in the appropriate circumstances. They differ from Approved Mileage Allowance Payments for employees using their own vehicle.

Select the correct scheme

Choose AFR for a company car and the matching fuel/engine band or electric charging location. Choose the HMRC Mileage Calculator for qualifying business travel in an employee-owned vehicle. A fuel price or actual vehicle cost can justify a different evidenced rate in relevant circumstances; this page does not assess that evidence.

Assumptions and limitations

  • Petrol, diesel and LPG engine band labels must be matched to HMRC’s specific thresholds.
  • Electric home/public charging selection reflects where charging occurs.
  • Rates are subject to periodic review and eligibility rules.

Helpful questions

Who should use advisory fuel rates?

They are for company-car fuel situations within HMRC’s stated scope.

Are hybrids electric for AFR purposes?

No. HMRC treats hybrid cars as petrol or diesel.

Why are home and public electric rates different?

They use different charging-cost assumptions.

Is AFR the same as AMAP?

No. AMAP is for employee-owned vehicles; AFR is for company cars.

How often do rates change?

HMRC reviews them periodically, so verify the official guidance.

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