Car and Fuel Benefits

Advisory Fuel Rates from 1 June 2025

These rates apply from 1 June 2025. You can use the previous rates for up to 1 month from the date the new rates apply.

Petrol

Engine Size
1400cc or less12p
1401cc to 2000cc14p
over 2000cc22p

Diesel

Engine Size
1600cc or less11p
1601cc to 2000cc13p
over 2000cc17p

LPG

Engine Size
1400cc or less11p
1401cc to 2000cc13p
over 2000cc21p

Fully electric cars 7p per mile.

Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates.

Benefit In Kind Rate on Car

Electric / Petrol / Hybrid / RDE2 compliant diesels (CO2 g/km)Electric mileage range2025/262024/252023/24
03%2%2%
1 to 50130 and above3%2%2%
1 to 5070 to 1296%5%5%
1 to 5040 to 699%8%8%
1 to 5030 to 3913%12%12%
1 to 50less than 3015%14%14%
51 to 5416%15%15%
55 to 5917%16%16%
60 to 6418%17%17%
65 to 6919%18%18%
70 to 7420%19%19%
75 to 7921%20%20%
80 to 8422%21%21%
85 to 8923%22%22%
90 to 9424%23%23%
95 to 9925%24%24%
100 to 10426%25%25%
105 to 10927%26%26%
110 to 11428%27%27%
115 to 11929%28%28%
120 to 12430%29%29%
125 to 12931%30%30%
130 to 13432%31%31%
135 to 13933%32%32%
140 to 14434%33%33%
145 to 14935%34%34%
150 to 15436%35%35%
155 to 15937%36%36%
160 and above37%37%37%
Non-RDE2 compliant diesels (CO2 g/km)Electric mileage range2025/262024/252023/24
51 to 5420%19%19%
55 to 5921%20%20%
60 to 6422%21%21%
65 to 6923%22%22%
70 to 7424%23%23%
75 to 7925%24%24%
80 to 8426%25%25%
85 to 8927%26%26%
90 to 9428%27%27%
95 to 9929.00%28.00%28%
100 to 10430.00%29.00%29%
105 to 10931.00%30.00%30%
110 to 11432%31%31%
115 to 11933%32%32%
120 to 12434%33%33%
125 to 12935%34%34%
130 to 13436%35%35%
135 to 13937%36%36%
140 and above37%37%37%