Set, calculate and audit EV mileage reimbursements at 8p (home) and 14p (public) — as outlined in HMRC Advisory Fuel Rates (Sept 2025) and the HMRC Employer Bulletin (Oct 2025). Supported by AFP guidance, Fleet News coverage and BVRLA policy notes.
Last reviewed: 25 Nov 2025.
Since 1 September 2025, HMRC requires split Advisory Electricity Rates (AER): 8 p/mile for home charging and 14 p/mile for public charging. Many employers still apply a single flat rate, creating reimbursement errors and non-compliance. HMRC now expects documented evidence that your reimbursement policy distinguishes between home and public charging.
Your EV Decision Compass AER Compliance Pack delivers a CFO-ready reimbursement framework tailored to your fleet size and charging behaviour. Delivered in three working days, it includes:
Most fleets cut reimbursement overspend by 10–15%, recover thousands of pounds per 100 vehicles, and gain a defensible, audit-proof EV reimbursement policy. You’ll walk away with:
Switching from a single flat rate to the official HMRC AER split (8 p/mile for home charging, 14 p/mile for public) aligns cost-per-mile with real energy use. Many fleets cut reimbursement overspend by 10–15 % while improving payroll fairness and transparency. (see industry coverage)
A documented EV mileage reimbursement policy that distinguishes between home and public charging gives payroll teams clear rules and provides HMRC-ready, audit-proof evidence for compliance reviews and internal audit. (see HMRC bulletin)
A standardised AER framework and calculator shorten approvals, reduce disputes, and speed up mileage reimbursement cycles — delivering cleaner data, fewer exceptions, and faster month-end close.
Clear 8p/14p rules improve driver understanding and ensure equal treatment across the fleet. Transparent policies reduce back-and-forth, protect employee relations, and build confidence in your reimbursement process. (see BVRLA note)
Fleet-level benchmarks reveal where public charging costs exceed averages, where home or depot charging can expand, and how tariff optimisation turns compliance into measurable, ongoing savings.
Aligning your EV mileage policy with HMRC guidance strengthens corporate governance, reduces exposure to HMRC scrutiny, and provides board-level assurance on payroll and reimbursement controls.
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