September 2019 fuel rates

HMRC have announced new fuel rates which apply to all journeys on or after 1st September 2019. For one month from this date, either the old rates or the new rates can be used. Hybrid cars, for this purpose, are treated as either petrol or diesel.

These amounts can also be used for VAT recovery purposes, but the employer must retain receipts.

In addition, the advisory rate for a full electric car is 4p per mile, and electricity is not a fuel for car fuel taxable benefit purposes.

The new rates are :


Petrol       :    1,400cc or less 12p; 1,401cc to 2,000cc 14p; over 2,000cc 21p

LPG         :    1,400cc or less   8p; 1,401cc to 2,000cc 10p; over 2,000cc 14p

Diesel      :     1,600cc or less 10p; 1,601cc to 2,000cc 11p; over 2,000cc 14p

Grant funding for brexit costs

HMRC have recently announced that a £16m fund is available for businesses to cover certain costs associated with Brexit. The grants cover both IT costs and training costs, relating to the completion of Customs declarations for imports/exports from/to the EU.

A business is eligible to claim up to 200,000 euros for IT costs, and up to £250 per person for in house training or £2,250 per course. Eligible businesses must have a UK establishment and a good tax record, with 250 or fewer employees and annual turnover less than 50m euros.

Applications should only be made when a business is prepared, but the opportunity for funding closes on 31st January 2020 at the latest.

If you feel that a claim may be made by your business then applications are made online at

Domestic Reverse Charge and VAT

The introduction of the domestic reverse charge for construction services has been delayed for 12 months until 1st October 2020.

HMRC made the change after industry representatives raised concerns that some businesses were just not ready. They have stated that where genuine errors occur because some businesses have already made changes to their invoicing, and these changes cannot easily be changed back again, then the change of date will be taken into account by HMRC. Also, if businesses had opted for monthly VAT returns on the back of the change in legislation, then this can be reversed on HMRC website.

So, in summary, it is as you were…………………until next year.