[UK] The UK Advisory Fuel and Electricity Rates December 2019

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 1^st of December 2019 are shown below compared to the rates that applied for the 1^st of September to the 30^th of November 2019.  The changes from the previous quarter are highlighted in red: 

Petrol and LPG

Diesel

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 1^st of December 2019 are shown below compared to the rates that applied for the 1^st of September to the 30^th of November 2019.  The changes from the previous quarter are highlighted in red: 

Petrol and LPG

Diesel

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.