Overview
- New advisory fuel rates take effect on Monday, December 1, 2025, with petrol and diesel per‑mile bands unchanged from the previous quarter.
- The electric home‑charging rate drops to 7p per mile, while the public‑charger rate stays at 14p.
- Company‑car reimbursements and private‑fuel repayments must use these rates, which are not for other types of travel expenses.
- HMRC states the methodology draws on DESNZ and ONS price data, Department for Transport EV consumption figures, and AA data for LPG.
- Employers are told to evidence electricity spend and track business and private mileage, with apportionment required when charging at multiple locations; the next review is due March 1, 2026.