01/06/2026
Government support during the crisis.
Fuel Duty
The 5p Fuel Duty cut will be extended until 31 December 2026. Planned increases on 1 September 2026 and 1 December 2026 will no longer go ahead, and the main rate of Fuel Duty will remain at 52.95p per litre.
Red diesel
The duty rate on red diesel will be cut from 10.18p per litre to 6.48p per litre from 15 June until 31 December 2026
Heavy Goods Vehicle (HGV) Vehicle Excise Duty (VED)
Over the next 12 months, when hauliers renew their HGV VED, they will pay £1 only.
Approved Mileage Allowance Payments (AMAPs), Mileage Allowance Relief (MAR) and self-employed mileage
Increases to AMAPs, MAR and self-employed mileage will be backdated to 6 April 2026 for the 2026 to 2027 tax year.
The changes to rates are:
an increase to 55 per mile for the first 10,000 miles
remain at 25p per mile for mile 10,001 and over.
Employers may want to increase the amount they reimburse their employees for business mileage, in line with the new rates.
Employers who reimbursed their employees above the old rates, where Income Tax and National Insurance contributions have been deducted, may need to re-run their payroll for April and May to account for the increase to AMAPs.
If an employee is reimbursed less than the new AMAPs rate, they can follow advice to claim tax relief for their job expenses.
The job expenses tax relief claim forms are being updated with the new mileage rates.
Self-employed customers will be able to use the new rates in their 2026 to 2027 tax return, due on:
31 October 2027 if completed by post
31 January 2028 if filed online