The latest advisory fuel rates (AFRs) for company car drivers have been published by HMRC.

Compared with the previous set of rates, published three months ago, the only change is a 1p cut in the rate for cars with petrol engines between 1,401cc and 2,000cc, which is now 11 pence per mile.

All other rates remain unchanged, including the advisory electric rate for fully electric cars, which remains at 4ppm.

Hybrid cars are treated as either petrol or diesel cars for AFR purposes.

The new rates take effect from 1 December, but the previous rates can still be used for up to one month from that date.

The new rates are as follows:

Diesel:

1,600cc or less: 8ppm

1,601cc to 2,000cc: 10ppm

Over 2,000cc: 12ppm

Petrol:

1,400cc or less: 10ppm

1,401cc to 2,000cc: 11ppm

Over 2,000cc: 17ppm

LPG:

1,400cc or less: 7ppm

1,401cc to 2,000cc: 8ppm

Over 2,000cc: 12ppm