| Higher Rate | Lower Rate | ||
| 2008/09 & 2007/08 unchanged | |||
| All cars | 40p | 25p | |
| Motorcycles | 24p | 24p | |
| Bicycles | 20p | 20p | |
| Business passengers | 5p | 5p | |
| Higher Rate allowed up to 10,000 business miles. | |||
| Fuel-only allowances for company cars | |||
| Petrol | Diesel | LPG | |
| From 1.1.2008 | |||
| Up to 1400cc | 11p | 11p | 7p |
| 1401 - 2000cc | 13p | 11p | 8p |
| Over 2000cc | 19p | 14p | 11p |
| These figures may change more often than once a year. | |||