HMRC has published the advisory fuel rates to operate from 1 June 2013.
Advisory fuel rates are HMRC-approved rates which apply where employers reimburse employees for business travel in their company cars, and where employees reimburse the cost of fuel used for private travel in a company car. Using the advisory rates will mean that there is no fuel benefit charge. HMRC will also accept the figures in the table for VAT purposes, though employers will need to retain receipts.
The new rates are:
| Engine size | Petrol | LPG |
| 1400cc or less | 15p | 10p |
| 1401cc to 2000cc | 17p | 12p |
| Over 2000cc | 25p | 18p |
| Engine size | Diesel |
| 1600cc or less | 12p |
| 1601cc to 2000cc | 14p |
| Over 2000cc | 18p |
The new rates apply to all journeys on or after 1 June 2013 until further notice. For one month from the date of change, employers may use either the previous or new current rates, as they choose