Latest Advisory Fuel Rates from 01 December 2025
Published 1st December 2025
There are further changes to the rates for electric cars. Following last quarter’s announcement that HMRC has split the rate between on-road charging and at-home charging, the latest Advisory Electricity Rate (AER) which can be used from 01 December 2025 has seen a reduction in the home charging rate by 1p.
HMRC says that for journeys where a company car is charged at both a public chargepoint and at a residential location, the rate can be apportioned based on how much charging happens at each place. “The apportionment calculation should be fair and reasonable,” adds HMRC.
The Advisory Fuel Rates for petrol, diesel and hybrid vehicles remain unchanged from last quarter.
New AFRs from 01 December 2025
| Petrol (inc. hybrid): engine size (cc) | Advisory Fuel Rate (AFR) |
|---|---|
| 1400cc or less | 12p (no change) |
| 1,401cc - 2,000cc | 14p (no change) |
| Over 2,000cc | 22p (no change) |
| Diesel (inc. hybrid): engine size (cc) | Advisory Fuel Rate (AFR) |
|---|---|
| 1,600cc or less | 12p (no change) |
| 1,601cc - 2,000cc | 13p (no change) |
| Over 2,000cc | 18p (no change) |
| Fully electric | Advisory Fuel Rate (AFR) |
|---|---|
| Home charger | 7p (-1p) |
| Public charger | 14p (new rate) |
Source: HMRC - visit www.gov.uk/guidance/advisory-fuel-rates
The Advisory Fuel and Electric Rates are only for use by company car drivers for claiming business mileage or where all fuel is provided, to repay private mileage to avoid punitive Fuel Tax.
For hybrid cars, drivers should use the appropriate petrol or diesel rate.
You can view the previous AFR update from September here: https://www.gateway2lease.com/blog/company-fleets/latest-afr-update
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