HM Revenue and Customs has published the latest advisory fuel rates (AFRs) for company cars, due to be implemented from 1 September. 

As previously announced, this is the first time an advisory electricity rate has been published for fully electric cars - set at four pence per mile (ppm).

Compared with the previous set of rates in force since June, there has been an increase for other fuels: 1ppm for diesel cars with engines between 1601cc and 2000cc and petrol cars with engines smaller than 1400cc, and between 1401cc and 2000cc.

There has also been a 1ppm reduction for LPG-powered cars with engines larger than 2000cc.

All other rates are unchanged. 

Hybrid cars are treated as either petrol or diesel cars.

The rates apply from 1 September, however employers can use the previous rates for up to one month from the date the new rates apply.