HMRC have announced new fuel rates for company cars. They apply to all journeys on or after 1st June 2019, until further notice. For one month from the date of change, employers may use either the previous or new rates. They may, therefore, make or require supplementary payments, but are under no obligation to do either. Hybrid cars are treated as either petrol or diesel for this purpose. The amounts can be used for VAT, but employers will need to retain receipts. The advisory rate for fully electric cars is 4p per mile.