The advisory fuel rates that apply from 1 March 2022 have been left unchanged from the December 2021 rates. Diesel vehicle rates also remain unchanged, while LPG rates fall by 1p for lowest 1400cc vehicles.

The previous rates, effective December 2021, 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.