Choose and document the right reimbursement approach.
HMRC's rates from 1 September 2026 are 7 p/mile for home charging and 15 p/mile for public charging, unchanged from the preceding quarter. These are advisory rates for fully electric company cars. Employers may use their own evidenced rates. Where charging sources are mixed, the approach can use a fair and reasonable apportionment.
Source: HMRC Advisory fuel rates (updated 21 August 2026)
Get a finance-ready reimbursement framework in three UK business days.
The pack turns your current policy, process and sample claims into a documented framework that Finance and Payroll can implement.
Reimbursement policy draft for Finance approval
EV Mileage Calculator & AER Engine (Google Sheet / Excel)
Payroll & Expenses Guide for 7p vs 15p rates
CFO Summary Sheet for board approval
Driver Communication Pack for internal roll-out
Delivery timeline: Day 1 Data Intake → Day 2 Setup → Day 3 Delivery (UK business days).
See the financial impact before changing your policy.
Your result depends on your current rate, charging mix and business mileage. We model your own scenarios so Finance can see whether a change would reduce cost, increase it or remain broadly neutral.
Illustrative, redacted preview
The decision your Finance team receives
Decision point
Example output
Scope
Fully electric company cars; business mileage only
Rate decision
Use HMRC advisory rates; record home/public basis monthly
Payroll control
Finance owner approves rate table; exceptions logged before payment
Financial impact
Scenario comparison using the customer's mileage and charging mix
The delivered pack is tailored to your inputs and includes the decision memo, calculator, controls matrix, policy wording, driver communication and review call. This preview is not tax or legal advice.
One UK entity, one payroll or expenses process, fully electric company cars
Complex scope
Scoped after review
Multiple entities, payroll processes or materially different driver groups
Frequently asked questions
What are HMRC Advisory Electricity Rates?
They are advisory rates employers can use to reimburse business travel in fully electric company cars. From 1 September 2026, HMRC publishes 7p/mile for home charging and 15p/mile for public charging, unchanged from the preceding quarter. Employers may instead use their own rates when they can demonstrate the underlying cost.
Why did HMRC introduce two EV rates?
The published rates reflect the significant difference between typical home and public charging costs.
What if we keep using a single rate?
A single or alternative rate is not automatically wrong. You should be able to explain its scope, cost basis and how it produces a fair and reasonable reimbursement.
Do we need to collect charging receipts?
The evidence needed depends on the approach you choose. The pack helps you define a proportionate record of the charging basis, rate decision, approvals and exceptions.
What if our drivers don’t record charging location?
The calculator provides a place to record the charging basis and an agreed apportionment. Finance remains responsible for selecting and evidencing a fair and reasonable method.
When will we receive the pack?
Delivery is within three UK business days after complete inputs. You receive a finance-ready framework, calculator and control templates, followed by a review call.
Does it cover cars and vans?
The pilot pack covers fully electric company cars. Vans, employee-owned vehicles and hybrids use different tax or reimbursement rules and require separate scoping.
Is it suitable for smaller fleets?
Yes. The £990 pilot scope is based on process complexity, not a per-vehicle surcharge.
Can AER rates change?
Yes. HMRC reviews the rates periodically. Your process should name an owner and review point rather than assume the numeric rates remain current.
A £990 pre-payment is taken via Stripe for the standard pilot scope. We confirm that scope before work starts; materially more complex work is quoted separately.
Implementation readiness criteria
Signed policy with effective date
AER Engine validated on real samples
Payroll / expenses patch approved by Finance
CFO summary reviewed and archived
Driver communication distributed
Built for Finance teams that need a reviewable decision trail.
