HM Revenue and Customs has published new advisory fuel rates for company cars which will apply to all journeys on or after December 1 2010.
For one month after the date of the change, employers may use either the previous or new current rates, and therefore can make or require supplementary payments but are under no obligation to do either.
The rates for a a petrol car with an engine between 1401cc to 2000cc will be 21p, compared to 15p for a diesel car of the same size.
For a full list of rates and for more articles on company cars
