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26 May 2026
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Car and Fuel Benefits

These rates apply from 1 December 2025. You can use the previous rates for up to 1 month from the date the new rates apply.
Petrol
|
Engine Size |
|
|
1400cc or less |
12p |
|
1401cc to 2000cc |
14p |
|
over 2000cc |
22p |
Diesel
|
Engine Size |
|
|
1600cc or less |
12p |
|
1601cc to 2000cc |
13p |
|
over 2000cc |
18p |
LPG
|
Engine Size |
|
|
1400cc or less |
11p |
|
1401cc to 2000cc |
13p |
|
over 2000cc |
21p |
Electric
Charging location |
|
Home charger |
7p |
Public charger |
14p |
Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates.
All cars except non-RDE2 compliant diesel (CO2 g/km) |
Electric range (miles) |
2026/27 |
2025/26 |
2024/25 |
| 0 | N/A | 4% | 3% | 2% |
| 1 to 50 | More than 130 | 4% | 3% | 2% |
| 1 to 50 | 70 to 129 | 7% | 6% | 5% |
| 1 to 50 | 40 to 69 | 10% | 9% | 8% |
| 1 to 50 | 30 to 39 | 14% | 13% | 12% |
| 1 to 50 | Less than 30 | 16% | 15% | 14% |
| 51 to 54 | 17% | 16% | 15% | |
| 55 to 59 | 18% | 17% | 16% | |
| 60 to 64 | 19% | 18% | 17% | |
| 65 to 69 | 20% | 19% | 18% | |
| 70 to 74 | 21% | 20% | 19% | |
| 75 to 79 | 21% | 21% | 20% | |
| 80 to 84 | 22% | 22% | 21% | |
| 85 to 89 | 23% | 23% | 22% | |
| 90 to 94 | 24% | 24% | 23% | |
| 95 to 99 | 25% | 25% | 24% | |
| 100 to 104 | 26% | 26% | 25% | |
| 105 to 109 | 27% | 27% | 26% | |
| 110 to 114 | 28% | 28% | 27% | |
| 115 to 119 | 29% | 29% | 28% | |
| 120 to 124 | 30% | 30% | 29% | |
| 125 to 129 | 31% | 31% | 30% | |
| 130 to 134 | 32% | 32% | 31% | |
| 135 to 139 | 33% | 33% | 32% | |
| 140 to 144 | 34% | 34% | 33% | |
| 145 to 149 | 35% | 35% | 34% | |
| 150 to 154 | 36% | 36% | 35% | |
| 155 to 159 | 37% | 37% | 36% | |
| 160 and above | 37% | 37% | 37% | |
Non-RDE2 compliant diesel (CO2 g/km) |
Electric range (miles) |
2026/27 |
2025/26 |
2024/25 |
| 51 to 54 | 21% | 20% | 19% | |
| 55 to 59 | 22% | 21% | 20% | |
| 60 to 64 | 23% | 22% | 21% | |
| 65 to 69 | 24% | 23% | 22% | |
| 70 to 74 | 25% | 24% | 23% | |
| 75 to 79 | 25% | 25% | 24% | |
| 80 to 84 | 26% | 26% | 25% | |
| 85 to 89 | 27% | 27% | 26% | |
| 90 to 94 | 28% | 28% | 27% | |
| 95 to 99 | 29% | 29% | 28% | |
| 100 to 104 | 30% | 30% | 29% | |
| 105 to 109 | 31% | 31% | 30% | |
| 110 to 114 | 32% | 32% | 31% | |
| 115 to 119 | 33% | 33% | 32% | |
| 120 to 124 | 34% | 34% | 33% | |
| 125 to 129 | 35% | 35% | 34% | |
| 130 to 134 | 36% | 36% | 35% | |
| 135 to 139 | 37% | 37% | 36% | |
| 140 and above | 37% | 37% | 37% |
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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