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
|
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
|
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 |
||
|
>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. |
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