The Advisory Fuel Rates are a guide to the mileage rates at which employees can reimburse their employers for private mileage and thereby avoid a fuel 'benefit in kind' charge, for a company car. (They also apply to payments made by employers to employees, in respect of business journeys undertaken: payments for fuel at or below the relevant rates will not attract an Income Tax or NI charge).
It is worth bearing in mind that these are advisory rates and it may be appropriate to agree different rates in certain circumstances, such as when a particular car's fuel economy is significantly at odds with the published advisory rate for that engine capacity - although there's no obligation to revise the rate downwards if a car is particularly fuel-efficient.
See Company Cars - Advisory Fuel Rates for Company Cars for further details; current and past rates are at the bottom of the web page in the link.
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