The mileage rates for electric cars change on a schedule, and a claim is only right if it uses the rate in force on the date of the journey. For a company electric car the advisory electricity rates are 7p a mile for home charging and 15p a mile for public charging from 1 September 2026, and HMRC reviews them on 1 March, 1 June, 1 September and 1 December with the other advisory fuel rates. For a driver's own electric car the approved mileage allowance is 55p a mile for the first 10,000 business miles in the tax year and 25p after, set for the tax year on the rates and thresholds page. This page is the table and the calendar: which rate, from which date, and how to handle a quarter boundary.
The company car rates and their dates
The electricity rates sit in the advisory fuel rates table and move with it each quarter; for the first month after a change an employer may use either the old or the new rate. A journey on 30 August and one on 2 September may carry different rates, and the log's date decides which. The worksheet on this site applies the current rate and cites the date it was read; a claim for an earlier quarter uses that quarter's table.
The own-car rate and its date
The approved mileage allowance is set for the tax year and rarely changes; the current figures apply from 6 April 2026. The 10,000 mile threshold runs across the tax year, so the date that matters for a private EV claim is the date the year's running total crosses it, not a quarter boundary.
Applying the rates to a claim
Company EV: for each journey, the electricity rate in force on its date, home or public by where it was charged, times the miles. Own EV: the approved rate for the tier the running total is in, times the miles, then the shortfall against what the employer paid becomes relief at the year end. A claim that mixes the two rates on one car is wrong in one direction or the other.
Where the figures are published
The electricity rates are on the advisory fuel rates page, updated each quarter with the effective date. The approved mileage rates are on the rates and thresholds page for the tax year. The worksheets on this site cite both pages and the date they were read, and the figures are yours to override if a new table has landed since.
Questions people ask about mileage rates for electric cars
Which rate applies to a journey on the day the rates change?
The new rate applies from the effective date, though an employer may keep using the previous rate for one month after a change.
Are the electricity rates the same for a company van?
Yes for business miles in a company electric van; the van's own benefit charge is separate.
Do I need to re-run last quarter's claims when the rates change?
No. Each claim uses the rate in force on the journey date; a change applies to journeys from its effective date onward.