{
  "meta": {
    "schema": "statbook-api/1",
    "release_version": "3.0.0",
    "compiled_at": "2026-09-21T00:00:00Z",
    "generated_at": "2026-09-28T09:07:46Z",
    "attribution": [
      "© Crown and database right. Derived from content available under the Open Government Licence v3.0 from legislation.gov.uk.",
      "Contains public sector information licensed under the Open Government Licence v3.0."
    ],
    "docs": "https://statbook.co.uk/docs/",
    "signing": {
      "scheme": "minisign",
      "public_key": "RWSPzbJEmAXVEvTqYZ8O9iHuOcOUii5lCNZM5t9bdoQh4ZnwKsxk/+bd",
      "key_id": "12D5059844B2CD8F",
      "verify": "https://statbook.co.uk/assurance/#verify"
    }
  },
  "figure": {
    "id": "employment.mileage.afr",
    "name": "Advisory fuel rates: company-car fuel, pence per mile by fuel and engine size",
    "category": "employment",
    "jurisdiction": "UK",
    "unit": "GBP/mile",
    "value_type": "mapping",
    "currency": "GBP",
    "source_type": "administrative",
    "values": [
      {
        "value": {
          "entries": [
            {
              "key": [
                "petrol",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.14"
            },
            {
              "key": [
                "petrol",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.17"
            },
            {
              "key": [
                "petrol",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.27"
            },
            {
              "key": [
                "lpg",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.11"
            },
            {
              "key": [
                "lpg",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.13"
            },
            {
              "key": [
                "lpg",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.20"
            },
            {
              "key": [
                "diesel",
                "1600cc_or_less"
              ],
              "rate_per_mile": "£0.15"
            },
            {
              "key": [
                "diesel",
                "1601cc_to_2000cc"
              ],
              "rate_per_mile": "£0.16"
            },
            {
              "key": [
                "diesel",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.22"
            },
            {
              "key": [
                "electric",
                "home_charger"
              ],
              "rate_per_mile": "£0.07"
            },
            {
              "key": [
                "electric",
                "public_charger"
              ],
              "rate_per_mile": "£0.15"
            }
          ]
        },
        "value_minor": null,
        "effective_from": "2026-09-01",
        "effective_to": null,
        "announcement_date": null,
        "enacted_date": "2026-08-21",
        "instrument_made": true,
        "terminal_kind": null,
        "status": "single_source_A",
        "sources": [
          {
            "role": "administering_authority",
            "citation": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates (HMRC, Advisory fuel rates: the table headed \"From 1 September 2026\" — petrol 14, 17, 27 pence; LPG 11, 13, 20 pence; diesel 15, 16, 22 pence; electric 7, 15 pence per mile)",
            "uri": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates",
            "retrieved": "2026-09-15T00:16:46Z",
            "content_hash": "sha256:8bc26373cdc6c101cd881bb71731be53564ee17a6885e6016aa3b4205755334b"
          }
        ],
        "verified": {
          "administering_authority": "2026-09-15T00:16:46Z"
        },
        "last_verified": "2026-09-15T00:16:46Z"
      },
      {
        "value": {
          "entries": [
            {
              "key": [
                "petrol",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.14"
            },
            {
              "key": [
                "petrol",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.17"
            },
            {
              "key": [
                "petrol",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.26"
            },
            {
              "key": [
                "lpg",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.11"
            },
            {
              "key": [
                "lpg",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.13"
            },
            {
              "key": [
                "lpg",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.21"
            },
            {
              "key": [
                "diesel",
                "1600cc_or_less"
              ],
              "rate_per_mile": "£0.15"
            },
            {
              "key": [
                "diesel",
                "1601cc_to_2000cc"
              ],
              "rate_per_mile": "£0.17"
            },
            {
              "key": [
                "diesel",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.23"
            },
            {
              "key": [
                "electric",
                "home_charger"
              ],
              "rate_per_mile": "£0.07"
            },
            {
              "key": [
                "electric",
                "public_charger"
              ],
              "rate_per_mile": "£0.15"
            }
          ]
        },
        "value_minor": null,
        "effective_from": "2026-06-01",
        "effective_to": "2026-08-31",
        "announcement_date": null,
        "enacted_date": "2026-05-22",
        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "corroborated",
        "sources": [
          {
            "role": "administering_authority",
            "citation": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates (HMRC, Advisory fuel rates: the table headed \"From 1 June 2026 to 31 August 2026\" — petrol 14, 17, 26 pence; LPG 11, 13, 21 pence; diesel 15, 17, 23 pence; electric 7, 15 pence per mile)",
            "uri": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates",
            "retrieved": "2026-09-15T00:16:46Z",
            "content_hash": "sha256:8bc26373cdc6c101cd881bb71731be53564ee17a6885e6016aa3b4205755334b"
          },
          {
            "role": "guidance",
            "citation": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027 (\"Company cars: advisory fuel rates\" — \"These rates apply from 1 June 2026\"; the same table: petrol 14, 17, 26 pence; LPG 11, 13, 21 pence; diesel 15, 17, 23 pence; electric 7, 15 pence per mile)",
            "uri": "https://www.gov.uk/guidance/rates-and-thresholds-for-employers-2026-to-2027",
            "retrieved": "2026-07-29T08:16:12Z",
            "content_hash": "sha256:2b130359261b54fc8f27f3e53cade20f559a6035397c2e3845de72e21ea4eede"
          }
        ],
        "verified": {
          "administering_authority": "2026-09-15T00:16:46Z",
          "guidance": "2026-07-29T08:16:12Z"
        },
        "last_verified": "2026-07-29T08:16:12Z"
      },
      {
        "value": {
          "entries": [
            {
              "key": [
                "petrol",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.12"
            },
            {
              "key": [
                "petrol",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.14"
            },
            {
              "key": [
                "petrol",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.22"
            },
            {
              "key": [
                "lpg",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.10"
            },
            {
              "key": [
                "lpg",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.12"
            },
            {
              "key": [
                "lpg",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.19"
            },
            {
              "key": [
                "diesel",
                "1600cc_or_less"
              ],
              "rate_per_mile": "£0.12"
            },
            {
              "key": [
                "diesel",
                "1601cc_to_2000cc"
              ],
              "rate_per_mile": "£0.13"
            },
            {
              "key": [
                "diesel",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.18"
            },
            {
              "key": [
                "electric",
                "home_charger"
              ],
              "rate_per_mile": "£0.07"
            },
            {
              "key": [
                "electric",
                "public_charger"
              ],
              "rate_per_mile": "£0.15"
            }
          ]
        },
        "value_minor": null,
        "effective_from": "2026-03-01",
        "effective_to": "2026-05-31",
        "announcement_date": null,
        "enacted_date": null,
        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "single_source_A",
        "sources": [
          {
            "role": "administering_authority",
            "citation": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates (HMRC, Advisory fuel rates: the table headed \"From 1 March 2026 to 31 May 2026\" — petrol 12, 14, 22 pence; LPG 10, 12, 19 pence; diesel 12, 13, 18 pence; electric 7, 15 pence per mile)",
            "uri": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates",
            "retrieved": "2026-09-15T00:16:46Z",
            "content_hash": "sha256:8bc26373cdc6c101cd881bb71731be53564ee17a6885e6016aa3b4205755334b"
          }
        ],
        "verified": {
          "administering_authority": "2026-09-15T00:16:46Z"
        },
        "last_verified": "2026-09-15T00:16:46Z"
      },
      {
        "value": {
          "entries": [
            {
              "key": [
                "petrol",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.12"
            },
            {
              "key": [
                "petrol",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.14"
            },
            {
              "key": [
                "petrol",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.22"
            },
            {
              "key": [
                "lpg",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.11"
            },
            {
              "key": [
                "lpg",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.13"
            },
            {
              "key": [
                "lpg",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.21"
            },
            {
              "key": [
                "diesel",
                "1600cc_or_less"
              ],
              "rate_per_mile": "£0.12"
            },
            {
              "key": [
                "diesel",
                "1601cc_to_2000cc"
              ],
              "rate_per_mile": "£0.13"
            },
            {
              "key": [
                "diesel",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.18"
            },
            {
              "key": [
                "electric",
                "home_charger"
              ],
              "rate_per_mile": "£0.07"
            },
            {
              "key": [
                "electric",
                "public_charger"
              ],
              "rate_per_mile": "£0.14"
            }
          ]
        },
        "value_minor": null,
        "effective_from": "2025-12-01",
        "effective_to": "2026-02-28",
        "announcement_date": null,
        "enacted_date": "2025-11-21",
        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "single_source_A",
        "sources": [
          {
            "role": "administering_authority",
            "citation": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates (HMRC, Advisory fuel rates: the table headed \"From 1 December 2025 to 28 February 2026\" — petrol 12, 14, 22 pence; LPG 11, 13, 21 pence; diesel 12, 13, 18 pence; electric 7, 14 pence per mile)",
            "uri": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates",
            "retrieved": "2026-09-15T00:16:46Z",
            "content_hash": "sha256:8bc26373cdc6c101cd881bb71731be53564ee17a6885e6016aa3b4205755334b"
          }
        ],
        "verified": {
          "administering_authority": "2026-09-15T00:16:46Z"
        },
        "last_verified": "2026-09-15T00:16:46Z"
      },
      {
        "value": {
          "entries": [
            {
              "key": [
                "petrol",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.12"
            },
            {
              "key": [
                "petrol",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.14"
            },
            {
              "key": [
                "petrol",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.22"
            },
            {
              "key": [
                "lpg",
                "1400cc_or_less"
              ],
              "rate_per_mile": "£0.11"
            },
            {
              "key": [
                "lpg",
                "1401cc_to_2000cc"
              ],
              "rate_per_mile": "£0.13"
            },
            {
              "key": [
                "lpg",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.21"
            },
            {
              "key": [
                "diesel",
                "1600cc_or_less"
              ],
              "rate_per_mile": "£0.12"
            },
            {
              "key": [
                "diesel",
                "1601cc_to_2000cc"
              ],
              "rate_per_mile": "£0.13"
            },
            {
              "key": [
                "diesel",
                "over_2000cc"
              ],
              "rate_per_mile": "£0.18"
            },
            {
              "key": [
                "electric",
                "home_charger"
              ],
              "rate_per_mile": "£0.08"
            },
            {
              "key": [
                "electric",
                "public_charger"
              ],
              "rate_per_mile": "£0.14"
            }
          ]
        },
        "value_minor": null,
        "effective_from": "2025-09-01",
        "effective_to": "2025-11-30",
        "announcement_date": null,
        "enacted_date": "2025-08-26",
        "instrument_made": true,
        "terminal_kind": "superseded",
        "status": "single_source_A",
        "sources": [
          {
            "role": "administering_authority",
            "citation": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates (HMRC, Advisory fuel rates: the table headed \"From 1 September 2025 to 30 November 2025\" — petrol 12, 14, 22 pence; LPG 11, 13, 21 pence; diesel 12, 13, 18 pence; electric 8, 14 pence per mile)",
            "uri": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates",
            "retrieved": "2026-09-15T00:16:46Z",
            "content_hash": "sha256:8bc26373cdc6c101cd881bb71731be53564ee17a6885e6016aa3b4205755334b"
          }
        ],
        "verified": {
          "administering_authority": "2026-09-15T00:16:46Z"
        },
        "last_verified": "2026-09-15T00:16:46Z"
      }
    ],
    "derivation": null,
    "invariants": [],
    "lineage": [],
    "definitions": [
      {
        "from": null,
        "to": null,
        "text": "HMRC's advisory fuel rates: the amount per business mile, by fuel type and engine size (by charging location for a fully electric car), at or below which an employer may reimburse an employee for fuel used on business travel in a COMPANY car — or at or above which an employee must repay the cost of fuel used for private travel — without a taxable profit arising and without Class 1A National Insurance being due. The rates are ADVISORY and non-statutory: no Act or instrument states them. The Income Tax (Earnings and Pensions) Act 2003 charges the car fuel benefit and treats excess reimbursement as earnings without fixing any rate per mile, and HMRC publishes these figures as the cost per mile it will accept; an employer may use a higher rate where it can show the actual fuel cost per mile is higher, and its own lower rate where its cars are more efficient. The key is (fuel, band): the engine-size band HMRC prints for petrol, diesel and LPG, and the charging location for electric.",
        "instrument": "HMRC guidance, \"Advisory fuel rates\" (www.gov.uk/guidance/advisory-fuel-rates); no statutory instrument states these rates"
      }
    ],
    "applicability": {
      "basis": "event_date",
      "note": "Fixed by the date of the business journey being reimbursed (or of the private travel being repaid): the table in force on that date applies, and HMRC's guidance allows the previous quarter's rates to be used for up to one month from the date new rates apply. There is no statutory provision; the governing text is the guidance page itself, \"When you can use the mileage rates\".",
      "article": "HMRC guidance \"Advisory fuel rates\", \"When you can use the mileage rates\" (\"You can use the previous rates for up to 1 month from the date any new rates apply\"); no statutory provision"
    },
    "scope_note": "ADVISORY, NON-STATUTORY. HMRC reviews the rates quarterly on 1 March, 1 June, 1 September and 1 December and dates each table itself; the previous rates may be used for up to one month from the date new rates apply. Company cars only: an employee's own vehicle takes the statutory approved mileage allowance payments (employment.mileage.amap.*), which are a different figure. Hybrid cars are treated as petrol or diesel. The diesel bands split at 1600cc where petrol and LPG split at 1400cc, which is why the key is (fuel, band) rather than one engine-size axis. HMRC has published separate home-charging and public-charging electric rates since 1 September 2025; the earlier quarterly tables the page still prints (2024-09-01 to 2024-11-30; 2024-12-01 to 2025-02-28; 2025-03-01 to 2025-05-31; 2025-06-01 to 2025-08-31) carry one undivided electric rate, a different key domain, and are not carried by this record — rates from an earlier date are on the National Archives timeline the page links to. Electricity is not a fuel for car fuel benefit purposes; the electric rate is the advisory electric rate HMRC publishes beside the fuel rates.",
    "notes": "An administrative table (D23(c)): HMRC is the administering authority and its own guidance page is the A-document, hashed in the receipt and re-read by this script, which parses every dated table on the page and refuses to write a quarter whose cells or dates differ from what was authored. Each value is dated exactly as the page dates its table (\"From 1 September 2026\", \"From 1 June 2026 to 31 August 2026\", ...), the closed quarters with the end date the page states and `superseded` as their terminal kind. A value's `enacted_date` is the day HMRC published that quarter's table, read from the page's own change history (\"The advisory fuel rates from 1 September 2026 have been added\", 2026-08-21) — the made date of a table that has no instrument, and what lets a quarter HMRC publishes ahead of its start classify as enacted rather than announced; a quarter no note names carries none, and where HMRC corrected a cell before the quarter began the correction's date is the one carried, because that is the table the page now prints (the public charger rate from 1 September 2025, \"has been updated\", 2025-08-26). The employers' rates-and-thresholds page, as archived, prints the quarter from 2026-06-01 (\"These rates apply from …\"), so that value is corroborated by two official pages and every other quarter is single-source A: the page states them or it does not, and a guidance receipt for a page that does not print the table would freeze the value's freshness on a page that says nothing about it. Rate cells are held as money (£0.14) because that is what every other money figure is and what the API projects; the pence spelling is a matching form (source_match.value_forms), as for the AMAP passenger rate.",
    "record_version": 3,
    "key": {
      "names": [
        "fuel",
        "band"
      ],
      "domain": [
        [
          "petrol",
          "1400cc_or_less"
        ],
        [
          "petrol",
          "1401cc_to_2000cc"
        ],
        [
          "petrol",
          "over_2000cc"
        ],
        [
          "lpg",
          "1400cc_or_less"
        ],
        [
          "lpg",
          "1401cc_to_2000cc"
        ],
        [
          "lpg",
          "over_2000cc"
        ],
        [
          "diesel",
          "1600cc_or_less"
        ],
        [
          "diesel",
          "1601cc_to_2000cc"
        ],
        [
          "diesel",
          "over_2000cc"
        ],
        [
          "electric",
          "home_charger"
        ],
        [
          "electric",
          "public_charger"
        ]
      ]
    },
    "outputs": [
      {
        "name": "rate_per_mile",
        "type": "money"
      }
    ]
  },
  "receipt": {
    "record_hash": "sha256:b2fba4c8c5b26b172839949eff4814720006a0edf043da5a268a16f6a0009819",
    "record_hash_of": "the `figure` object, serialized as UTF-8 JSON with 2-space indent, ensure_ascii=false and a trailing newline",
    "release_version": "3.0.0",
    "manifest": "https://statbook.co.uk/v1/releases/3.0.0/manifest.json",
    "record_url": "https://statbook.co.uk/v1/figures/employment.mileage.afr.json",
    "sources": [
      {
        "role": "administering_authority",
        "citation": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates (HMRC, Advisory fuel rates: the table headed \"From 1 September 2026\" — petrol 14, 17, 27 pence; LPG 11, 13, 20 pence; diesel 15, 16, 22 pence; electric 7, 15 pence per mile)",
        "uri": "https://www.gov.uk/api/content/guidance/advisory-fuel-rates",
        "retrieved": "2026-09-15T00:16:46Z",
        "content_hash": "sha256:8bc26373cdc6c101cd881bb71731be53564ee17a6885e6016aa3b4205755334b"
      }
    ],
    "verified": {
      "administering_authority": "2026-09-15T00:16:46Z"
    },
    "last_verified": "2026-09-15T00:16:46Z"
  }
}