The advisory fuel rates that apply from 1 March 2023 have decreased by between 1p and 3p for all petrol, diesel and LPG engine sizes compared with the December 2022 rates. 

The previous rates, effective from December 2022, can be used for up to one month from the date the new rates apply.

The rates only apply in the following circumstances:

• reimburse employees for business travel in their company cars; or
• require employees to repay the cost of fuel used for private travel.

These rates cannot be used in any other circumstances. If the rates are used, it is not necessary to apply for a dispensation to cover the payments made.