Businesses must use the following VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2020.
CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
---|---|---|---|
g/km | £ | £ | £ |
120 or less | 581.00 | 96.83 | 484.17 |
125 | 870.00 | 145.00 | 725.00 |
130 | 930.00 | 155.00 | 775.00 |
135 | 986.00 | 164.33 | 821.67 |
140 | 1,047.00 | 174.50 | 872.50 |
145 | 1,103.00 | 183.83 | 919.17 |
150 | 1,163.00 | 193.83 | 969.17 |
155 | 1,219.00 | 203.17 | 1,015.83 |
160 | 1,279.00 | 213.17 | 1,065.83 |
165 | 1,335.00 | 222.50 | 1,112.50 |
170 | 1,396.00 | 232.67 | 1,163.33 |
175 | 1,452.00 | 242.00 | 1,210.00 |
180 | 1,512.00 | 252.00 | 1,260.00 |
185 | 1,568.00 | 261.33 | 1,306.67 |
190 | 1,628.00 | 271.33 | 1,356.67 |
195 | 1,684.00 | 280.67 | 1,403.33 |
200 | 1,745.00 | 290.83 | 1,454.17 |
205 | 1,801.00 | 300.17 | 1,500.83 |
210 | 1,861.00 | 310.17 | 1,550.83 |
215 | 1,917.00 | 319.50 | 1,597.50 |
220 | 1,977.00 | 329.50 | 1,647.50 |
225 or more | 2,033.00 | 338.83 | 1,694.17 |
Where the CO₂ emissions are not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.
For a bi-fuel vehicle the lower of the two CO₂ emissions figures should be used.
For cars which are too old to have a CO₂ emissions figure identify the CO₂ band by reference to the car’s engine size as follows: