Since 1 September 2025, HMRC requires two distinct Advisory Electricity Rates (AER): 8 p/mile for home charging and 14 p/mile for public charging. Yet most businesses still apply a single EV rate — leaving them exposed to incorrect reimbursements, audit risk and avoidable overspend.
Get a CFO-ready AER framework in just three business days.
Your AER Compliance Pack delivers everything required to switch from non-compliant to audit-ready in 72 hours.
AER Policy Template (ready to sign)
EV Mileage Calculator & AER Engine (Google Sheet / Excel)
Payroll & Expenses Guide for 8p vs 14p 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).
Your policy change pays for itself within weeks.
If 70% of charging occurs at home — as is typical for UK fleets — switching to split rates (8p/14p) across 800,000 miles per year reduces reimbursement costs by around £33,600 annually. Even after the £990 pack fee, most clients see 10–15% savings and gain audit-ready documentation for HMRC reviews.
Transparent pricing. No hidden fees.
Fleet Size
Price (ex VAT)
≤ 50 vehicles
£990 (one-off pre-payment)
Full AER Compliance Pack + delivery in 72 h
> 50 vehicles
+ £10 per vehicle (payable post-delivery)
Same pack + scaled support for larger fleets
Frequently asked questions
What does “AER-compliant” mean?
Being AER-compliant means your EV mileage reimbursement policy aligns with HMRC’s Advisory Electricity Rate guidance. Since September 2025, employers must distinguish 8p/mile for home charging and 14p/mile for public charging, and document how those rates are applied.
Why did HMRC introduce two EV rates?
Because charging costs at home and at public stations differ significantly; HMRC now expects employers to reimburse based on actual cost sources.
What if we keep using a single rate?
A single rate risks non-compliance and inaccurate payroll. Many fleets also overpay without noticing.
Do we need to collect charging receipts?
HMRC expects clear policy evidence showing how home vs public mileage is identified and reimbursed. You do not typically upload receipts, but you must be able to evidence your approach.
What if our drivers don’t record charging location?
Your AER Calculator provides a simple method to estimate split proportion by charging type and stay ‘fair and reasonable’ in line with HMRC guidance.
How fast will we be compliant?
Delivery is within 72 hours of booking. You receive a CFO-ready framework, calculator, and audit templates reviewed against the latest HMRC and industry guidance.
Does it cover cars and vans?
Yes. It is designed for battery-electric company cars and vans (not hybrids/PHEVs).
Is it suitable for smaller fleets?
Yes — it works for SMEs as well as larger teams up to ~200 vehicles.
Can AER rates change?
Yes. AER values are reviewed periodically. Your policy remains valid; update the numeric rates when HMRC revises them.
