Following a change in the advisory fuel rates by HMRC, from 1 December 2013 the mileage rates applying to company cars are as follows:
| Engine Size | Petrol | LPG |
| 1400cc or less | 14p | 9p |
| 1401cc to 2000cc | 16p | 11p |
| Over 2000cc | 24p | 16p |
| Engine Size | Diesel |
| 1600cc or less | 12p |
| 1601cc to 2000cc | 14p |
| Over 2000cc | 17p |
These rates will apply to all business journeys made from 1 December 2013.
Mileage rates for business use of own vehicles will remain at 45p, falling to 25p after 10,000 miles in any one tax year.