Car and Fuel Benefits

Advisory Fuel Rates from 1 March 2024

These rates apply from 1 March 2024. You can use the previous rates for up to 1 month from the date the new rates apply.

Petrol

Engine Size
1400 cc or less	13p
1401 cc to 2000	15p
over 2,000cc	24p

Diesel

Engine Size
1600 cc or less	12p
1601 cc to 2000	14p
over 2,000cc	19p

LPG

Engine Size
1400 cc or less	11p
1401 cc to 2000	13p
over 2,000cc	21p

Fully electric cars 9p per mile.

Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates.

Benefit In Kind Rate on Car

Electric / Petrol / Hybrid / RDE2 compliant diesels registered before 6-Apr-20 (CO2 g/km)	Electric mileage range	2024/25	2023/24	2022/23
0		2%	2%	2%
1 to 50	130 and above	2%	2%	2%
1 to 50	70 to 129	5%	5%	5%
1 to 50	40 to 69	8%	8%	8%
1 to 50	30 to 39	12%	12%	12%
1 to 50	less than 30	14%	14%	14%
51 to 54		15%	15%	15%
55 to 59		16%	16%	16%
60 to 64		17%	17%	17%
65 to 69		18%	18%	18%
70 to 74		19%	19%	19%
75 to 79		20%	20%	20%
80 to 84		21%	21%	21%
85 to 89		22%	22%	22%
90 to 94		23%	23%	23%
95 to 99		24%	24%	24%
100 to 104		25%	25%	25%
105 to 109		26%	26%	26%
110 to 114		27%	27%	27%
115 to 119		28%	28%	28%
120 to 124		29%	29%	29%
125 to 129		30%	30%	30%
130 to 134		31%	31%	31%
135 to 139		32%	32%	32%
140 to 144		33%	33%	33%
145 to 149		34%	34%	34%
150 to 154		35%	35%	35%
155 to 159		36%	36%	36%
160 and above		37%	37%	37%

Electric / Petrol / Hybrid / RDE2 compliant diesels registered after 6-Apr-20 (CO2 g/km)	Electric mileage range	2024/25	2023/24	2022/23
0		2%	2%	2%
1 to 50	130 and above	2%	2%	2%
1 to 50	70 to 129	5%	5%	5%
1 to 50	40 to 69	8%	8%	8%
1 to 50	30 to 39	12%	12%	12%
1 to 50	less than 30	14%	14%	14%
51 to 54		15%	15%	15%
55 to 59		16%	16%	16%
60 to 64		17%	17%	17%
65 to 69		18%	18%	18%
70 to 74		19%	19%	19%
75 to 79		20%	20%	20%
80 to 84		21%	21%	21%
85 to 89		22%	22%	22%
90 to 94		23%	23%	23%
95 to 99		24%	24%	24%
100 to 104		25%	25%	25%
105 to 109		26%	26%	26%
110 to 114		27%	27%	27%
115 to 119		28%	28%	28%
120 to 124		29%	29%	29%
125 to 129		30%	30%	30%
130 to 134		31%	31%	31%
135 to 139		32%	32%	32%
140 to 144		33%	33%	33%
145 to 149		34%	34%	34%
150 to 154		35%	35%	35%
155 to 159		36%	36%	36%
160 to 164		37%	37%	37%
165 and above		37%	37%	37%

Non-RDE2 compliant diesels registered before 6-Apr-20 (CO2 g/km)	Electric mileage range	2024/25	2023/24	2022/23
51 to 54		19%	19%	19%
55 to 59		20%	20%	20%
60 to 64		21%	21%	21%
65 to 69		22%	22%	22%
70 to 74		23%	23%	23%
75 to 79		24%	24%	24%
80 to 84		25%	25%	25%
85 to 89		26%	26%	26%
90 to 94		27%	27%	27%
95 to 99		28%	28%	28%
100 to 104		29%	29%	29%
105 to 109		30%	30%	30%
110 to 114		31%	31%	31%
115 to 119		32%	32%	32%
120 to 124		33%	33%	33%
125 to 129		34%	34%	34%
130 to 134		35%	35%	35%
135 to 139		36%	36%	36%
140 and above		37%	37%	37%

Non-RDE2 compliant diesels registered after 6-Apr-20 (CO2 g/km)	Electric mileage range	2024/25	2023/24	2022/23
51 to 54		19%	19%	19%
55 to 59		20%	20%	20%
60 to 64		21%	21%	21%
65 to 69		22%	22%	22%
70 to 74		23%	23%	23%
75 to 79		24%	24%	24%
80 to 84		25%	25%	25%
85 to 89		26%	26%	26%
90 to 94		27%	27%	27%
95 to 99		28%	28%	28%
100 to 104		29%	29%	29%
105 to 109		30%	30%	30%
110 to 114		31%	31%	31%
115 to 119		32%	32%	32%
120 to 124		33%	33%	33%
125 to 129		34%	34%	34%
130 to 134		35%	35%	35%
135 to 139		36%	36%	36%
140 to 144		37%	37%	37%
145 and above		37%	37%	37%

VAT

Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.