How this calculator works
Select company-car fuel and engine size. Petrol: up to 1,400cc = 14p, 1,401–2,000cc = 17p, above 2,000cc = 27p. Diesel: up to 1,600cc = 15p, 1,601–2,000cc = 16p, above 2,000cc = 22p. LPG: 11p, 13p or 20p based on petrol engine bands. Fully electric cars: 7p for home charging or 15p for public charging.
HMRC reviews these rates periodically. For mixed EV home/public charging, apportion mileage fairly and reasonably. The figures here apply from 1 September 2026 only; for a different journey date, use the relevant historical HMRC table.
Reference: Official guidance / methodology. External rates can change.
Common questions
What is the difference from 55p mileage allowance?
The 55p rate relates to qualifying business journeys using an employee’s own car. Company cars use separate advisory fuel/electricity rates.
Do hybrid company cars use EV rates?
No. HMRC treats hybrids as petrol or diesel cars for advisory fuel rates.
Can an employer use higher rates?
HMRC allows rates reflecting demonstrably higher fuel costs in some circumstances. This tool calculates the published guideline, not payroll tax treatment.