tax table
The advisory fuel rates can be used where employers reimburse employees for business travel incurred in their company car, or where the company pays for all fuel and requires the employee to repay the cost of private travel.
| Engine Size | Cost Per Mile |
||
|---|---|---|---|
Petrol |
Diesel |
LPG |
|
| 1,400cc or less | 10p |
9p |
7p |
| 1,401-2,000cc | 12p |
9p |
8p |
| Over 2,000cc | 16p |
13p |
10p |
| Mileage | Rate Per Mile |
|---|---|
| Annual Business Mileage up to 10, 000 miles | 40p |
| Each additional mile over 10,000 | 25p |
| Each passenger making the same trip | 5p |
| Pedal cycle or motor cycle | Rate Per Mile |
|---|---|
| Pedal Cycles | 20p |
| Motorcycles | 24p |
