From 1 June 2026, the recently introduced split advisory electric rates remains unchanged for public charging and domestic use.

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 and diesel have shot up on the previous quarter as Brent crude barrel prices stay stubbornly around the $100 mark due to closure of Strait of Hormuz. HMRC uses a baseline of average price of £1.88.8p per litre of diesel and £1.56.8p for unleaded. This is the first change for a year reflecting soaring prices for drivers. Likewise LPG has gone back up to the rates quoted by HMRC at the end of last year.