From 1 September 2025, HMRC has split the advisory electric rate for EVs to reflect where drivers charge their company cars, finally recognising huge price discrepancy between street and home. There is now a 8p per mile rate for home charging, and 14p when on the road at public charging spots.

The advisory fuel rates have also been adjusted for some diesel vehicles, with other fuel types unchanged. 

The previous rates, effective from June 2025, can be used for up to one month from the date the new rates apply.

The rates only apply in the following circumstances: