The guidance states: ‘you can use the previous rates for up to one month from the date the new rates apply’. The rates only apply to employees using a company car.
The advisory fuel rates for journeys undertaken on or after 1 December 2025 are:
Engine size
Petrol
1400cc or less
12p
1401cc- 2000cc
14p
Over 2000cc
22p
Diesel
1600cc or less
1601cc - 2000cc
13p
18p
LPG
11p
21p
HMRC guidance states that the rates only apply when you either:
You must not use these rates in any other circumstances.
The Advisory Electricity Rate for fully electric cars is below. Electricity is not a fuel for car fuel benefit purposes.
Advisory Electricity Rate
Home Charger
7p
Public Charger
If you would like to discuss your company car policy, please contact us.
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02/12/2025
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Advisory fuel rates for company cars
New company car advisory fuel rates have been published and took effect from 1 December 2025.
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