VAT on mileage expenses for company cars

Hello, Please can you provide some clarification in regards to mileage on company cars. According to the advisory rates (https://www.gov.uk/guidance/advisory-fuel-rates), the rate for fully electric cars is 10 pence per mile (from 1st Sept 2023). Does this mean that the employee driving the electric company car can only be reimbursed at 10p per mile on their expense claim? Also, is there any input tax that the employer can reclaim for this or is it zero rated VAT on the accounting side? Thanks,

Hi,
The employer would look at reclaiming the VAT fraction of the advisory fuel rate as their input tax
Please see the guidance below:
Road fuel bought for business
As regards the reimbursement of the costs to the employee then you need to speak to out taxes team
Please see the guidance below:
Contact HMRC
Thank you.