Tax and Travel

Mileage rates

Changes to the HMRC business mileage rates are announced from time to time. The fuel only advisory rates below relate to company cars only and apply from 1 March 2020.  

Engine Capacity Petrol Diesel LPG
1400cc or less 12p 9p 8p
1401 - 1600cc 14p 9p 10p
1601 - 2000cc 14p 11p 10p
Over 2000cc 20p 13p 14p

For those using their own vehicle the following mileage allowance payments apply.

Vehicle First 10,000 miles Thereafter
Car / Van 45p 25p
Motorcycle 24p 24p
Bicycle 20p 20p

Car benefits 2020/21

CO2 emissions (g/km) Cars registered pre 6.4.20 Cars registered after 5.4.20
% of list price taxed % of list price taxed
0 0 0
1 - 50 electric range    
>130 2 0
70-129 5 3
40-69 8 6
30-39 12 10
<30 14 12
51-54 15 13
For every extra 5 +1 +1
160 and above 37 n/a
170 and above n/a 37

For fully diesel cars generally add a 4% supplement (unless the car is registered on or after 1 September 2017 and meets the Euro 6d emissions standard) but the maximum is still 37%. For emissions over 75g/km if the CO2 figure does not end in a 5 or a 0 round down to the nearest 5 or 0.

Home | Contact us | Accessibility | Disclaimer | GDPR (including Standard Terms of Business) | Help | Site map |

© 2024 BPU Accountants. All rights reserved.

We use cookies on this website, you can find more information about cookies here.


BPU Chartered Accountants is the trading name of BPU Ltd Company number 3723948 registered in Wales. Registered to carry on audit work in the UK and regulated for a range of investment business activities by the Institute of Chartered Accountants in England and Wales.

BPU Financial Solutions Ltd is an Appointed Representative of ValidPath Limited which is authorised and regulated by the Financial Conduct Authority. ValidPath Limited is entered on the Financial Services register (www.fca.org.uk/register) under reference 197107.

BPU Accountants, Radnor House, Greenwood Close, Cardiff Gate Business Park, Cardiff CF23 8AA
BPU Accountants, The Counting House, Pound Field, Llantwit Major, Vale of Glamorgan CF61 1DL