Advisory fuel rates have been updated with effect from 1 July 2006
The advisory fuel rates apply where employers:
The rates below apply to all journeys on or after 1 July 2006 until further notice:
1400cc or less
1401cc to 2000cc
Although not mandatory, if the rate per mile is no higher than the advisory rate HMRC will accept there is no taxable profit and no class 1 NICs liability. This is because the rates are intended to reflect actual average fuel costs.