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 2021.
| Engine Capacity |
Petrol |
Diesel |
LPG |
| 1400cc or less |
10p |
9p |
7p |
| 1401 - 1600cc |
12p |
9p |
8p |
| 1601 - 2000cc |
12p |
11p |
8p |
| Over 2000cc |
18p |
12p |
12p |
For those using their own vehicle the following mileage allowance payments apply.
| Vehicle |
First 10,000 miles |
Thereafter |
| Car / Van |
45p |
25p |
| Motorcycle |
24p |
24p |
| Bicycle |
20p |
20p |
Car benefits
2021/22:
| CO2 emissions (g/km) |
Cars registered pre 6.4.20 |
Cars registered after 5.4.20 |
| % of list price taxed |
% of list price taxed |
| 0 |
1 |
1 |
| 1 - 50 electric range |
|
|
| >130 |
2 |
1 |
| 70-129 |
5 |
4 |
| 40-69 |
8 |
7 |
| 30-39 |
12 |
11 |
| <30 |
14 |
13 |
| 51-54 |
15 |
14 |
| For every extra 5 |
+1 |
+1 |
| 160 and above |
37 |
n/a |
| 165 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 CO2figure does not end in a 5 or a 0 round down to the nearest 5 or 0.