The following figures are brought in effect from the 1^st July 2009 and should remain in affect until the 1^st January 2010.

Please note that these rates are advisory only and as such if you have a specific reason for believing that the actual fuel cost per business mile of running a company car is greater than estimated below, then, providing you are able to show sufficient evidence of such variation, you should be able to justify a higher rate with HMRC.

The rates detailed below are those at which HMRC have stipulated that no profit is derived. The rates are accepted by HMRC as allowable to be used as either a rate to reimburse a company car driver for each business mile driven, or the rate at which those company car drivers provided with fuel should reimburse the employer for each private mile driven to ensure that no private fuel scale charge arises.

Engine size	Petrol	Diesel	LPG
1400cc or less	10p	10p	7p
1401cc to 2000cc	12p	10p	8p
Over 2000cc	18p	13p	12p

Petrol hybrid cars are treated as petrol cars for this purpose.

The rates are based upon the cost of fuel per litre as follows:

 

Fuel	Petrol	Diesel	LPG
Price per ltr (pence)	97.5	103.4	52.0

 

 

VAT

The figures in the above table are also acceptable for the purpose of calculating the amounts recoverable for VAT purposes, though employers will need to retain receipts in line with current legislation.

As always if you have any specific concerns or would like any more information then please contact one of the team as we will be glad to help.

 

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