These rates apply to all journeys on or after 1st September 2013 until further notice. For one month from the date of change, employers may use either the previous or new current rates, as they choose. Employers may therefore make or require supplementary payments if they so wish, but are under no obligation to do either.
| Engine size | Petrol | LPG |
| 1400cc or less | 15p | 10p |
| 1401cc to 2000cc | 18p | 11p |
| Over 2000cc | 26p | 16p |
| Engine size | Diesel |
| 1600cc or less | 12p |
| 1601cc to 2000cc | 15p |
| Over 2000cc | 18p |
Hybrid cars are treated as either petrol or diesel cars for this purpose.
For Further details see HMRC’s website: http://www.hmrc.gov.uk/cars/advisory_fuel_current.htm
