Overview
- Company car drivers can claim 8 pence per mile for home charging and 14 pence per mile for public charging under the updated advisory electricity rates.
- Where journeys involve both home and public charging, employers may apportion mileage based on the share of energy taken at each location using a fair and reasonable method.
- Employers can pay above the advisory rates if they can show the electricity cost per mile is higher than the guideline figure.
- HMRC calculates the domestic rate using DESNZ data uprated with ONS price estimates, and the public‑charging rate using the Zapmap price index uprated with ONS estimates.
- The changes sit within HMRC’s quarterly advisory fuel‑rate framework, hybrids remain treated as petrol or diesel for AFRs, and previous rates may be used for one month after new rates take effect.