HMRC publish rates that can be used by employers wishing to pay their employees the cost of fuel for business journeys in company cars (or, where the employer initially pays for all fuel, for reimbursement of private mileage by company car drivers to their employers). Passenger payments may be made for company cars as for private cars (see ¶3-480). Hybrid cars are treated as petrol or diesel cars for this purpose.
For fully electric cars, an Advisory Electricity Rate has been introduced, though it should be noted that electricity is not a fuel for car fuel benefit purposes. For hybrid cars, use the rate appropriate to the petrol/diesel engine of the car.