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The below rates are effective from 1st April 2012.

  451-
999cc
1000-
1199cc
1200-
1450cc
Essential Users
Lump sum per annum £846 £963 £1,239
Per mile - first 8,500 miles 36.9p 40.9p 50.5p
Per mile - after 8,500 miles 13.7p 14.4p 16.4p
Petrol element 9.406p 10.366p 11.288p
Amount of VAT per mile in petrol element 1.567p 1.727p 1.881p
       
Casual Users
Per mile - first 8,500 miles 46.9p 52.2p 65.0p
Per mile - after 8,500 miles 13.7p 14.4p 16.4p
Petrol Element 9.406p 10.366p 11.288p
Amount of VAT per mile in petrol element 1.567p 1.727p 1.881p