HM Revenue and Customs (HMRC) has revised advisory fuel rates for all journeys on or after 1 December.
For the first time, the revised rates will take effect immediately after the month’s notice previously given for the change was withdrawn. Employers making or collecting payments at the superseded rate because they have not been able to change their systems in time may use their judgement on whether to make or require a second payment in respect of the same period in order to apply the new rate from its effective date.
The new rates in pence per mile:
|1400cc or less||11p||11p||7p|
|1401cc to 2000 cc||14p||11p||8p|