HMRC advisory fuel rates calculator

Work out a mileage payment

When the miles were driven

Business miles

Fuel

Engine size

Advisory rate: 16p a mile
Tax-free payment: £160.00
Carbon for your report: 277.0 kg CO2e

Rates from 1 September 2026. Carbon uses the 2026 government factor of 0.277 kg CO2e a mile for a medium car on diesel. In a company car it's Scope 1 (Scope 2 for the electricity).

Contains public sector information licensed under the Open Government Licence v3.0. Sources: HMRC, Advisory fuel rates; DESNZ, greenhouse gas reporting conversion factors. Not tax advice.