The table below sets out the HMRC advisory reimbursement rates for employees’ private mileage using their company car from 1 March 2023. Where full reimbursement is made there is no taxable fuel benefit. The rates for the previous quarter, if different, are in brackets.
Engine Size | Petrol | Diesel | LPG |
1400cc or less | 13p (14p) | 10p | |
1600cc or less | 13p (14p) | ||
1401cc to 2000cc | 15p (17p) | 11p (12p) | |
1601 to 2000cc | 15p (17p) | ||
Over 2000cc | 23p (26p) | 20p (22p) | 17p (18p) |