HMRC announced new fuel advisory rates in June, which apply to all journeys on or after 1st June 2018. For 1 month from the date of change, you may use either the new rates or the old rates.
Hybrid cars for this purpose are treated as either petrol or diesel, depending upon the type of fuel they use.
These same rates can be used for VAT purposes, but the employer must retain adequate VAT receipts to cover the input tax claim.
The rates are :
Petrol : 1,400cc or less 11p; 1,401cc to 2,000cc 14p; over 2,000cc 22p.
LPG : 1,400cc or less 7p; 1,401cc to 2,000cc 9p; over 2,000cc 14p.
Diesel : 1,600cc or less 10p; 1,601cc to 2,000cc 11p; over 2,000cc 13p.