The latest HMRC fuel advisory rates reflect a fairly static fuel market with only minor changes to rates, with a 1p increase in petrol rate for 2000cc plus cars to 27p, while rate for diesel models over 1600cc are cut by 1p for the next three-month period.

From 1 September 2026, the split advisory electric rates remains unchanged for domestic use and public charging remain at 7p and 15p respectively.

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 previous rates, effective from June 2026, can be used for up to one month from the date the new rates apply.