Tax and Travel

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 2020.

Car – fuel only advisory rates
Engine capacity

Petrol

Diesel

LPG

1400cc or less

12p

9p

8p

1401cc to 1600cc

14p

9p

10p

1601cc to 2000cc

14p

11p

10p

Over 2000cc

20p

13p

14p

For those using their own vehicle the following mileage allowance payments apply.

Vehicle

First 10,000 miles

Thereafter

Car/van

45p

25p

Motorcycle

24p

24p

Bicycle

20p

20p

Car benefits

2020/21

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

0

0

1-50
Electric range

>130

2

0

70-129

5

3

40-69

8

6

30-39

12

10

<30

14

12

51-54

15

13

For every extra 5

+1

+1

160 and above

37

n/a

170 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 CO 2 figure does not end in a 5 or a 0 round down to the nearest 5 or 0.