| Cars and vans | First 10,000 business miles |
| Motorcycles | 24p |
| Bicycles | 20p |
| Business passenger | 5p |
Note: For NI purposes: 45p for all business miles.
Fuel only allowance for company cars.
| From 1 March 2015 | Petrol | Diesel | LPG |
| Up to 1400cc* | 11p | 9p | 8p |
| 1401** – 2000cc | 13p | 11p | 10p |
| Over 2000cc | 20p | 14p | 14p |
These rates may change within the tax year. *1600cc for diesel **1601cc for diesel. Hybrid cars are treated as either petrol or diesel cars.
