The rates can be used to reimburse company car drivers for business mileage. Under the latest changes, there’s a 1p decrease in the rates that can be claimed for mid-size and large-engined petrol vehicles. There’s also a 1p decrease for small-engined and mid-size diesel vehicles. LPG rates stay the same.

The latest rates (old ones in brackets) are:

Hybrid cars are treated as either petrol or diesel cars for this purpose.

These rates are calculated from the fuel prices in the tables below:

Petrol

Diesel

LPG

These rates apply to all journeys on or after 1 June 2013 until further notice. For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.

HMRC will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.