These rates only apply to employees using a company car.

Advisory Fuel Rates from 1 December 2016 - These rates apply from 1 December 2016. You can use the previous rates for up to one month from the date the new rates apply.

Hybrid cars are treated as either petrol or diesel cars for this purpose.

HMRC guidance states that the rates only apply when you either:

• reimburse employees for business travel in their company cars
• require employees to repay the cost of fuel used for private travel

You must not use these rates in any other circumstances.

Registered office: 61 Friar Gate, Derby, Derbyshire, DE1 1DJ   T: 01332 202660

Adrian Mooy & Co is the trading name of Adrian Mooy & Co Ltd.  Registered in England No. 05770414