HMRC have announced new fuel rates for journeys on or after 1st December 2018. For 1 month from this date, either the new rates or the old rates can be used. Hybrid cars, for this purpose, are treated as petrol or diesel cars. A fully electric car has a 4p per mile advisory fuel rate, even though electricity is not a fuel. These fuel rates can also be used for VAT purposes, but the employer must keep supporting receipts of the VAT claimed.
The new rates are :
Petrol : engine size 1,400cc or less 12p ; 1,401cc to 2,000cc 15p ; over 2,000cc 22p.
Diesel : engine size 1,600cc or less 10p ; 1,601cc to 2,000 cc 12p ; over 2,000cc 14p.
LPG : engine size 1,400cc or less 8p ; 1,401cc to 2,000cc 10p ; over 2,000cc 15p.