HMRC announces latest AFR rates
Under the latest announcement, the rates for all size petrol and diesel engines remain the same, with just a 1p increase in the per mile rate for LPG engines over 2,000cc.
The latest rates (old ones in brackets) are:
Engine size |
Petrol |
LPG |
1400cc or less |
14p (14p) |
9p (9p) |
1401cc to 2000cc |
16p (16p) |
11p (11p) |
Over 2000cc |
24p (24p) |
17p (16p) |
Engine size |
Diesel |
1600cc or less |
12p (12p) |
1601cc to 2000cc |
14p (14p) |
Over 2000cc |
17p (17p) |
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
Engine size (cc) | Mean MPG |
Applied MPG |
Fuel price (per litre) |
Fuel price (per gallon) |
Pence per mile |
AFR |
---|---|---|---|---|---|---|
up to 1400 | 51.06 | 43.4 | 129.2 | 587.2 | 13.5 | 14 |
1401 – 2000 | 42.24 | 35.9 | 129.2 | 587.2 | 16.4 | 16 |
over 2000 | 28.63 | 24.3 | 129.2 | 587.2 | 24.1 | 24 |
Diesel
Engine size (cc) |
Mean MPG |
Applied MPG |
Fuel price (per litre) |
Fuel price (per gallon) |
Pence per mile |
AFR |
---|---|---|---|---|---|---|
Up to 1600 | 62.36 | 53.0 | 136.8 | 621.9 | 11.7 | 12 |
1601 to 2000 | 53.25 | 45.3 | 136.8 | 621.9 | 13.7 | 14 |
Over 2000 | 43.30 | 36.8 | 136.8 | 621.9 | 16.9 | 17 |
LPG
Engine size (cc) |
Mean MPG |
Applied MPG |
Fuel price (per litre) |
Fuel price (per gallon) |
Pence per mile |
AFR |
---|---|---|---|---|---|---|
up to 1400 | 40.8 | 34.7 | 71.5 | 325.0 | 9.4 | 9 |
1401 – 2000 | 33.8 | 28.7 | 71.5 | 325.0 | 11.3 | 11 |
over 2000 | 22.9 | 19.5 | 71.5 | 325.0 | 16.7 | 17 |
These rates apply to all journeys on or after 1st March 2014 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.