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.
Car – fuel only advisory ratesEngine capacity |
Petrol |
Diesel |
LPG |
1400cc or less | 10p | 9p | 7p |
1401cc to 1600cc | 12p | 9p | 8p |
1601cc to 2000cc | 12p | 11p | 8p |
Over 2000cc | 18p | 12p | 12p |
For those using their own vehicle the following mileage allowance payments apply.
Vehicle |
First10,000 miles |
Thereafter |
Car/van | 45p | 25p |
Motorcycle | 24p | 24p |
Bicycle | 20p | 20p |
Car benefits
2021/22 |
Cars registered pre 6.4.20 |
Cars registered after 5.4.20 |
CO2 emissions(g/km) |
% of list price taxed | % of list price taxed |
0 | 1 | 1 |
1-50
Electric range |
||
130 or more | 2 | 1 |
70-129 | 5 | 4 |
40-69 | 8 | 7 |
30-39 | 12 | 11 |
Under 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 CO2 figure does not end in a 5 or a 0 round down to the nearest 5 or 0.