Company Car Mileage Calculator 2026/27
HMRC Advisory Fuel Rates (AFRs) — what to reimburse a company car driver for business fuel, or what they must repay for private miles. New rates from 1 September 2026.
How do the advisory fuel rates work in 2026?
The AFRs are set separately for company cars and reviewed every quarter. From 1 September 2026 a petrol car pays 14p/mile up to 1,400cc, 17p for 1,401-2,000cc and 27p above; diesel is 15p/16p/22p; LPG 11p/13p/20p. There is no fuel benefit charge when you pay exactly the AFR, and no taxable profit — pay more without proof of higher fuel costs and the excess becomes taxable earnings with Class 1A NI.
What changed in the September 2026 AFR update?
Compared with 1 June 2026, the over-2,000cc petrol rate rose 26p to 27p, the 1,601-2,000cc diesel rate fell from 17p to 16p and over-2,000cc diesel fell 23p to 22p; LPG over 2,000cc also dropped to 20p. EV rates stayed at 7p home / 15p public. You may keep using the June rates for up to a month after 1 September while your systems catch up.
Company car vs your own car — which rate applies?
AFRs are only for company cars. If you drive your own car for work you use the AMAP rates instead: 55p per mile for the first 10,000 business miles and 25p after. A company-car driver with 10,000 business miles in a 1,800cc petrol car gets £1,700 at the AFR — whereas a driver in their own car would get £5,500 under AMAP, because AFR covers fuel only while AMAP covers fuel, wear and tear.
How is the private fuel repayment calculated?
Record all private miles and multiply them by the AFR for the car's fuel and engine size. That is what the employee pays back for private fuel, and doing it correctly avoids the fuel benefit charge. If the car is charged at both home and public locations, apportion the mileage fairly and reasonably between the 7p and 15p rates.
What about vans and fuel benefit charges?
AFR tables do not cover vans — use your own rates based on actual fuel cost. Van fuel benefit for 2026/27 is £798 (up from £769) and the car fuel benefit multiplier is £29,200 (up from £28,200); zero-emission vans keep a nil van benefit charge. Keeping private-mileage repayment at the AFR is the cleanest way to avoid the fuel benefit charge on a company car.
Disclaimer
Indicative estimate based on the rules in force on the verification date. This is not tax advice: always confirm with the tax authority, social security office or your accountant, because your own case may involve allowances, deductions or deadlines.
- Data verified on
- 21.10.2026
How to BECOME
Register with the social security authority for your country and apply for the reduced starter rate if you qualify. The contribution base can be changed 6 times a year.
How to become self-employedHow to become self-employed: step by step
Six steps with the real deadlines and the official links. Order matters: the registration date is what opens the window for the reduced rate and the VAT threshold.
Two questions decide your structure before you invoice anyone. First, IR35: if your client ends the contract and pays a substitute worker, the client checks your status. If your own limited company is between you and the client, that client is outside IR35 — but clients do check. Second, VAT: you must register if your turnover exceeds £90,000 in any 12 months (from 1 April 2025) — the registration threshold is not a tax allowance.
gov.uk — VAT registration threshold →
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