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Car and Fuel Benefits
Advisory Fuel Rates from 1 September 2024
These rates apply from 1 September 2024. You can use the previous rates for up to 1 month from the date the new rates apply.
Petrol
Engine Size |
|
1400 cc or less |
13p |
1401 cc to 2000 |
15p |
over 2,000cc |
24p |
Diesel
Engine Size |
|
1600 cc or less |
12p |
1601 cc to 2000 |
14p |
over 2,000cc |
18p |
LPG
Engine Size |
|
1400 cc or less |
11p |
1401 cc to 2000 |
13p |
over 2,000cc |
21p |
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 registered before 6-Apr-20 (CO2 g/km) |
Electric mileage range |
2024/25 |
2023/24 |
2022/23 |
0 | 2% | 2% | 2% | |
1 to 50 | 130 and above | 2% | 2% | 2% |
1 to 50 | 70 to 129 | 5% | 5% | 5% |
1 to 50 | 40 to 69 | 8% | 8% | 8% |
1 to 50 | 30 to 39 | 12% | 12% | 12% |
1 to 50 | less than 30 | 14% | 14% | 14% |
51 to 54 | 15% | 15% | 15% | |
55 to 59 | 16% | 16% | 16% | |
60 to 64 | 17% | 17% | 17% | |
65 to 69 | 18% | 18% | 18% | |
70 to 74 | 19% | 19% | 19% | |
75 to 79 | 20% | 20% | 20% | |
80 to 84 | 21% | 21% | 21% | |
85 to 89 | 22% | 22% | 22% | |
90 to 94 | 23% | 23% | 23% | |
95 to 99 | 24% | 24% | 24% | |
100 to 104 | 25% | 25% | 25% | |
105 to 109 | 26% | 26% | 26% | |
110 to 114 | 27% | 27% | 27% | |
115 to 119 | 28% | 28% | 28% | |
120 to 124 | 29% | 29% | 29% | |
125 to 129 | 30% | 30% | 30% | |
130 to 134 | 31% | 31% | 31% | |
135 to 139 | 32% | 32% | 32% | |
140 to 144 | 33% | 33% | 33% | |
145 to 149 | 34% | 34% | 34% | |
150 to 154 | 35% | 35% | 35% | |
155 to 159 | 36% | 36% | 36% | |
160 and above | 37% | 37% | 37% | |
Electric / Petrol / Hybrid / RDE2 compliant diesels registered after 6-Apr-20 (CO2 g/km) |
Electric mileage range |
2024/25 |
2023/24 |
2022/23 |
0 | 2% | 2% | 2% | |
1 to 50 | 130 and above | 2% | 2% | 2% |
1 to 50 | 70 to 129 | 5% | 5% | 5% |
1 to 50 | 40 to 69 | 8% | 8% | 8% |
1 to 50 | 30 to 39 | 12% | 12% | 12% |
1 to 50 | less than 30 | 14% | 14% | 14% |
51 to 54 | 15% | 15% | 15% | |
55 to 59 | 16% | 16% | 16% | |
60 to 64 | 17% | 17% | 17% | |
65 to 69 | 18% | 18% | 18% | |
70 to 74 | 19% | 19% | 19% | |
75 to 79 | 20% | 20% | 20% | |
80 to 84 | 21% | 21% | 21% | |
85 to 89 | 22% | 22% | 22% | |
90 to 94 | 23% | 23% | 23% | |
95 to 99 | 24% | 24% | 24% | |
100 to 104 | 25% | 25% | 25% | |
105 to 109 | 26% | 26% | 26% | |
110 to 114 | 27% | 27% | 27% | |
115 to 119 | 28% | 28% | 28% | |
120 to 124 | 29% | 29% | 29% | |
125 to 129 | 30% | 30% | 30% | |
130 to 134 | 31% | 31% | 31% | |
135 to 139 | 32% | 32% | 32% | |
140 to 144 | 33% | 33% | 33% | |
145 to 149 | 34% | 34% | 34% | |
150 to 154 | 35% | 35% | 35% | |
155 to 159 | 36% | 36% | 36% | |
160 to 164 | 37% | 37% | 37% | |
165 and above | 37% | 37% | 37% | |
Non-RDE2 compliant diesels registered before 6-Apr-20 (CO2 g/km) |
Electric mileage range |
2024/25 |
2023/24 |
2022/23 |
51 to 54 | 19% | 19% | 19% | |
55 to 59 | 20% | 20% | 20% | |
60 to 64 | 21% | 21% | 21% | |
65 to 69 | 22% | 22% | 22% | |
70 to 74 | 23% | 23% | 23% | |
75 to 79 | 24% | 24% | 24% | |
80 to 84 | 25% | 25% | 25% | |
85 to 89 | 26% | 26% | 26% | |
90 to 94 | 27% | 27% | 27% | |
95 to 99 | 28% | 28% | 28% | |
100 to 104 | 29% | 29% | 29% | |
105 to 109 | 30% | 30% | 30% | |
110 to 114 | 31% | 31% | 31% | |
115 to 119 | 32% | 32% | 32% | |
120 to 124 | 33% | 33% | 33% | |
125 to 129 | 34% | 34% | 34% | |
130 to 134 | 35% | 35% | 35% | |
135 to 139 | 36% | 36% | 36% | |
140 and above | 37% | 37% | 37% | |
Non-RDE2 compliant diesels registered after 6-Apr-20 (CO2 g/km) |
Electric mileage range |
2024/25 |
2023/24 |
2022/23 |
51 to 54 | 19% | 19% | 19% | |
55 to 59 | 20% | 20% | 20% | |
60 to 64 | 21% | 21% | 21% | |
65 to 69 | 22% | 22% | 22% | |
70 to 74 | 23% | 23% | 23% | |
75 to 79 | 24% | 24% | 24% | |
80 to 84 | 25% | 25% | 25% | |
85 to 89 | 26% | 26% | 26% | |
90 to 94 | 27% | 27% | 27% | |
95 to 99 | 28% | 28% | 28% | |
100 to 104 | 29% | 29% | 29% | |
105 to 109 | 30% | 30% | 30% | |
110 to 114 | 31% | 31% | 31% | |
115 to 119 | 32% | 32% | 32% | |
120 to 124 | 33% | 33% | 33% | |
125 to 129 | 34% | 34% | 34% | |
130 to 134 | 35% | 35% | 35% | |
135 to 139 | 36% | 36% | 36% | |
140 to 144 | 37% | 37% | 37% | |
145 and above | 37% | 37% | 37% |
VAT
Customs will also accept the figures in the table for VAT purposes though employers will need to retain receipts in line with current legislation.
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