Employee’s own transport
2012/13
Higher Rate Lower Rate
All cars 45p 25p
Motorcycles 24p 24p
Bicycles 20p 20p
Business passengers 5p 5p
Higher rate allowed up to 10,000 business miles.
Company cars
Advisory rate to cover fuel cost (rates change several times a year)
From 1.3.2012 (From 1.12.2011 to 29.2.2012)
Petrol LPG Diesel
Up to 1400cc 15p (15p) 10p (10p) Up to 1600cc 13p (12p)
1401 - 2000cc 18p (18p) 12p (12p) 1601 - 2000cc 15p (15p)
Over 2000cc 26p (26p) 18p (18p) Over 2000cc 19p (18p)

