The figures in the table below are the HMRC suggested reimbursement rates for employees’ private mileage using their company car from 1 September 2022. Remember that provided all private fuel is fully reimbursed the fuel benefit does not apply.
Engine Size | Petrol | Diesel | LPG |
1400cc or less | 15p (14p) | 9p | |
1600cc or less | 14p (13p) | ||
1401cc to 2000cc | 18p (17p) | 11p | |
1601 to 2000cc | 17p(16p) | ||
Over 2000cc | 27p(25p) | 22p(19p) | 17p(16p) |
Where the employer does not pay for any fuel for the company car these are the amounts that can be reimbursed in respect of business journeys tax free.
Where there has been a change the previous rate is shown in brackets.
Note that for hybrid cars you must use the petrol or diesel rate. You can continue to use the previous rates for up to 1 month from the date the new rates apply.