The table below sets out the HMRC advisory reimbursement rates for employees’ private mileage using their company car from 1 December 2022. 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	14p (15p)		10p (9p)
1600cc or less		14p
1401cc to 2000cc	17p (18p)		12p (11p)
1601 to 2000cc		17p
Over 2000cc	26p (27p)	22p	18p (17p)

Note that for hybrid cars you must use the petrol or diesel rate and for fully electric cars the rate is now 8p per mile (previously 5p per mile)

You can continue to use the previous rates for up to 1 month from the date the new rates apply.