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Tax Tables

Car and Fuel Benefits

Advisory Fuel Rates from 1 December 2024

These rates apply from 1 December 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

12p

1401 cc to 2000

14p

over 2,000cc

23p

Diesel

Engine Size

 

1600 cc or less

11p

1601 cc to 2000

13p

over 2,000cc

17p

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 (CO2 g/km)

Electric mileage range

2025/26

2024/25

2023/24

0 3% 2% 2%
1 to 50 130 and above 3% 2% 2%
1 to 50 70 to 129 6% 5% 5%
1 to 50 40 to 69 9% 8% 8%
1 to 50 30 to 39 13% 12% 12%
1 to 50 less than 30 15% 14% 14%
51 to 54 16% 15% 15%
55 to 59 17% 16% 16%
60 to 64 18% 17% 17%
65 to 69 19% 18% 18%
70 to 74 20% 19% 19%
75 to 79 21% 20% 20%
80 to 84 22% 21% 21%
85 to 89 23% 22% 22%
90 to 94 24% 23% 23%
95 to 99 25% 24% 24%
100 to 104 26% 25% 25%
105 to 109 27% 26% 26%
110 to 114 28% 27% 27%
115 to 119 29% 28% 28%
120 to 124 30% 29% 29%
125 to 129 31% 30% 30%
130 to 134 32% 31% 31%
135 to 139 33% 32% 32%
140 to 144 34% 33% 33%
145 to 149 35% 34% 34%
150 to 154 36% 35% 35%
155 to 159 37% 36% 36%
160 and above 37% 37% 37%
 

Non-RDE2 compliant diesels (CO2 g/km)

Electric mileage range

2025/26

2024/25

2023/24

51 to 54 20% 19% 19%
55 to 59 21% 20% 20%
60 to 64 22% 21% 21%
65 to 69 23% 22% 22%
70 to 74 24% 23% 23%
75 to 79 25% 24% 24%
80 to 84 26% 25% 25%
85 to 89 27% 26% 26%
90 to 94 28% 27% 27%
95 to 99 29% 28% 28%
100 to 104 30% 29% 29%
105 to 109 31% 30% 30%
110 to 114 32% 31% 31%
115 to 119 33% 32% 32%
120 to 124 34% 33% 33%
125 to 129 35% 34% 34%
130 to 134 36% 35% 35%
135 to 139 37% 36% 36%
140 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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