HMRC has changed the fuel advisory rates for the third time this tax year. The new rates apply to all journeys on or after 1 December 2011 until further notice.
For one month after the date of change, employers may choose to use either the previous or new current rates.
The latest change is to the LPG rate, but the Diesel engine sizes also changed in June.
| Engine capacity | Petrol | Diesel | LPG |
| Up to 1400cc | 15p | 12p | 10p |
| 1401 – 1600cc | 18p | 12p | |
| 1601 – 2000cc | 15p | ||
| 2001cc + | 26p | 18p | 18p |
These rates are due for review in March 2012, unless the cost of fuel varies significantly in the meantime.