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Advisory fuel rates and VAT

December 13, 2010

New advisory fuel rates (AFRs) apply from 1 December 2010. Employers should use the AFR to reimburse the cost of fuel paid for by employees, which is used in company cars for business journeys. The AFRs can also be used to calculate the amount an employee should reimburse his employer in respect of road fuel paid for by the employer, which is used for private journeys.

Advisory fuel rates from 1 December 2010


http://www.hmrc.gov.uk/cars/advisory_fuel_current.htm