CBVC Leasing - HMRC changes EV reimbursement for public charging in March 2026 Advisory Fuel Rates

There are new Advisory Fuel Rates (AFRs) available from HMRC

There are new Advisory Fuel Rates (AFRs) available from HMRC, came into effect on 1 March 2026. The latest update includes a change to the recently introduced public charging rate.

Since September last year, HMRC has separated the Advisory Electricity Rate (AER) into distinct rates for home charging and public charging.

For drivers who charge at home, the rate remains unchanged at 7 pence per mile, while the public charging rate has risen by 1p to 15p.

There has been no change to the Advisory Fuel Rates for petrol, diesel and hybrid vehicles compared with the previous quarter.

Both AFR and AER rates should be applied where drivers claim business mileage in a company car and are reimbursed by their employer. They are also used when a business covers all fuel or electricity costs and drivers need to reimburse the company for private use, helping to avoid unnecessary Fuel Benefit Tax.

For hybrid and plug-in hybrid drivers, the relevant petrol or diesel rates apply.

For a recap on last quarter’s AFRs, take a look here.

Latest HMRC Advisory Fuel Rates and Advisory Electric Rates (as of 1 March 2026)

Petrol (inc. hybrid): engine size (cc)	Advisory fuel rate
1400 cc or less	12 pence (no change)
1401cc to 2000cc	14 pence (no change)
Over 2000cc	22 pence (no change)

Diesel (inc. hybrid): engine size (cc)	Advisory fuel rate
1600 cc or less	12 pence (no change)
1601cc to 2000cc	13 pence (no change)
Over 2000cc	18 pence (no change)