{
 "id": "hmrc_advisory_fuel_rates",
 "name": "HMRC advisory fuel rates (company cars)",
 "category": "tax",
 "value": "Petrol 14p/17p/26p \u00b7 Diesel 15p/17p/23p \u00b7 LPG 11p/13p/21p (by engine size) \u00b7 Electric 7p home / 15p public",
 "unit": "pence per mile",
 "valid_from": "2026-06-01",
 "valid_to": "2026-08-31",
 "source_url": "https://www.gov.uk/guidance/advisory-fuel-rates",
 "source_org": "HMRC / gov.uk",
 "confidence": "verified",
 "checked_at": "2026-08-11",
 "notes": "Reviewed quarterly (1 Mar/Jun/Sep/Dec) \u2014 next revision 1 September 2026. Electric rate now split home vs public charging.",
 "history": [
  "Single electric advisory rate 7p during 2025"
 ]
}