HM Revenue and Customs (HMRC) has published new advisory fuel rates for company cars.

The new rates apply to all journeys on or after 1 December 2010.

However, for a period of one month as from the date of the switch, employers have the option of applying either the new rates or the old rates.

The advisory fuel rates are re-assessed twice a year: on 1 June and on 1 December. But HMRC can consider adjusting the rates in between times if fuel prices fluctuate by 5 per cent or more from the rates published at each twice-yearly review.

The new updated rates can be found at



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