To assist with your calculations, see previous article, we have reproduced below the current, HMRC Advisory Fuel Rates. They are:
These rates apply from 1 December 2019.
Petrol – amount per mile
LPG – amount per mile
1400cc or less
1401cc to 2000cc
Diesel – amount per mile
1600cc or less
1601cc to 2000cc
Hybrid cars are treated as either petrol or diesel cars for this purpose.
Advisory Electricity Rate
The Advisory Electricity Rate for fully electric cars is 4 pence per mile. Electricity is not a fuel for car fuel benefit purposes.