From 1 December 2025, the recently introduced split advisory electric rates go down 1p per mile for home charging and remain unchanged for public charging.

For journeys where a company car is charged at both public and residential locations, companies can apportion the mileage based on how much charging happens at each place. The apportionment calculation should be ‘fair and reasonable’, HMRC said.

The advisory fuel rates for petrol, diesel and LPG vehicles remain unchanged on previous quarter. These rates last changed six months ago highlighting stability of fuel prices at the moment.