Changes to these rates from 1 September 2015 are:
• Petrol: engine size 1400cc or less – 11p per mile
• Petrol: engine size 1401cc to 2000cc – 14p per mile
• Petrol: engine size over 2000cc – 21p per mile
• LPG: engine size 1400cc or less – 7p per mile
• LPG: engine size 1401cc to 2000cc – 9p per mile
• LPG: engine size over 2000cc – 14p per mile
• Diesel: engine size 1600cc or less – 9p per mile
• Diesel: engine size 1601cc to 2000cc – 11p per mile
• Diesel: engine size over 2000cc – 13p per mile
These rates can be used to calculate the recovery of VAT input tax on the cost to a business of mileage payments made to employees, or to calculate the amount an employee needs to reimburse an employer for the private fuel used by a company car.