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VAT on private fuel — Annual scale charges
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 |
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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:
- cylinder capacity of 1,400 cc or less – use CO₂ band 140;
- cylinder capacity exceeds 1,400 cc but does not exceed 2,000 cc – use CO₂ band 175;
- cylinder capacity exceeds 2,000 cc - use CO₂ band 225 or above