[UK] The UK Advisory Fuel and Electricity Rates June 2020

[UK] The UK Advisory Fuel and Electricity Rates June 2020
27 May 2020

Fuel

HMRC’s Advisory Fuel Rates (AFR) are used in two situations relating to an employee having a company car: 

  1. Reimbursement for business travel, or
  2. Calculating the repayment amount if the employee is required to repay the employer is they have used the car for private travel

They are reviewed quarterly and the new rates from the 1st of June 2020 are shown below compared to the rates that applied from the 1st of March to the 31st of May 2020.  The changes from the previous quarter are highlighted in red: 

 Petrol and LPG

Fuel

Dates

Engine Size

1400cc or less

1401 to 2000cc

Over 2000cc

Petrol and  petrol-hybrid

1st of March to 31st of May 2020

12p

14p

20p

1st of June to 31st of August 2020

10p

12p

17p

LPG

1st of March to 31st of May 2020

8p

10p

14p

1st of June to 31st of August 2020

6p

8p

11p


Diesel

 

Dates

Engine Size

1600cc or less

1601 to 2000cc

Over 2000cc

Diesel

1st of March to 31st of May 2020

9p

11p

13p

1st of June to 31st of August 2020

8p

9p

12p

 

Electricity

There is no change to the Advisory Electricity Rate (AER) to reimburse business mileage to employees who use a fully electric company cars.  This was announced in the August 2018 Employer Bulletin and remains at 4p per mile.

Guidance

See the supporting information on the HMRC part of the Gov.UK Website.

Fuel

HMRC’s Advisory Fuel Rates (AFR) are used in two situations relating to an employee having a company car: 

  1. Reimbursement for business travel, or
  2. Calculating the repayment amount if the employee is required to repay the employer is they have used the car for private travel

They are reviewed quarterly and the new rates from the 1st of June 2020 are shown below compared to the rates that applied from the 1st of March to the 31st of May 2020.  The changes from the previous quarter are highlighted in red: 

 Petrol and LPG

Fuel

Dates

Engine Size

1400cc or less

1401 to 2000cc

Over 2000cc

Petrol and  petrol-hybrid

1st of March to 31st of May 2020

12p

14p

20p

1st of June to 31st of August 2020

10p

12p

17p

LPG

1st of March to 31st of May 2020

8p

10p

14p

1st of June to 31st of August 2020

6p

8p

11p


Diesel

 

Dates

Engine Size

1600cc or less

1601 to 2000cc

Over 2000cc

Diesel

1st of March to 31st of May 2020

9p

11p

13p

1st of June to 31st of August 2020

8p

9p

12p

 

Electricity

There is no change to the Advisory Electricity Rate (AER) to reimburse business mileage to employees who use a fully electric company cars.  This was announced in the August 2018 Employer Bulletin and remains at 4p per mile.

Guidance

See the supporting information on the HMRC part of the Gov.UK Website.

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