Mileage rates
Changes to the HMRC business mileage rates are announced from time to time. The fuel only advisory rates below relate to company cars only and apply from 1 March 2020.
Car – fuel only advisory rates
|
Petrol |
Diesel |
LPG |
|
1400cc or less |
12p |
9p |
8p |
|
1401cc to 1600cc |
14p |
9p |
10p |
|
1601cc to 2000cc |
14p |
11p |
10p |
|
Over 2000cc |
20p |
13p |
14p |
For those using their own vehicle the following mileage allowance payments apply.
Vehicle |
First
|
Thereafter |
|
Car/van |
45p |
25p |
|
Motorcycle |
24p |
24p |
|
Bicycle |
20p |
20p |
Car benefits
2020/21 |
Cars registered pre 6.4.20 |
Cars registered after 5.4.20 |
CO2 emissions(g/km) |
% of list price taxed |
% of list price taxed |
|
0 |
0 |
0 |
|
1-50
|
||
|
>130 |
2 |
0 |
|
70-129 |
5 |
3 |
|
40-69 |
8 |
6 |
|
30-39 |
12 |
10 |
|
<30 |
14 |
12 |
|
51-54 |
15 |
13 |
|
For every extra 5 |
+1 |
+1 |
|
160 and above |
37 |
n/a |
|
170 and above |
n/a |
37 |
|
For fully diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard) but the maximum is still 37%. For emissions over 75g/km if the CO 2 figure does not end in a 5 or a 0 round down to the nearest 5 or 0. |
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