HM Revenue and Customs has published the latest advisory fuel rates, due to be implemented from 1 June.

Rates of reimbursement remain the same aside from one change - the rate for petrol-engined vehicles above 2,000cc has been reduced by 1p a mile, to 21p.

The rates apply to all journeys made on or after 1 June until further notice. However, for one month from the date of change, employers may choose to use either the previous or new rates.

Since March 2011 the rates have been reviewed four times a year. HMRC will no longer consider changing the rates - outside of the four scheduled reviews - unless fuel prices fluctuate by more than 5% from the published rates. 

The new rates are as follows.

Diesel:

1600cc  or  less: 9p (no change)