Advisory Fuel Rates for VAT recovery

Advisory fuel rates

These mileage rates are published by HMRC. The rates in the table below were published for use from 1 June 2012. The rates are reviewed every three months by HMRC.

You can use these rates to calculate how much VAT you can recover for business mileage by applying the VAT Fraction to the mileage rate, e.g. for a car with a 1400cc diesel engine the mileage rate is 12p, the VAT in that amount is 2p (12 x ⅙).

Engine size Petrol LPG Diesel
1400cc or less 15p 11p 12p
1401cc to 2000cc 18p 13p 15p
Over 2000cc 26p 19p 18p

Previous rates can be found on HMRC’s website.

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