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VAT on private fuel — Monthly 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 48.00 8.00 40.00
125 72.00 12.00 60.00
130 76.00 12.67 63.33
135 81.00 13.50 67.50
140 87.00 14.50 72.50
145 91.00 15.17 75.83
150 96.00 16.00 80.00
155 101.00 16.83 84.17
160 106.00 17.67 88.33
165 111.00 18.50 92.50
170 115.00 19.17 95.83
175 120.00 20.00 100.00
180 125.00 20.83 104.17
185 130.00 21.67 108.33
190 135.00 22.50 112.50
195 140.00 23.33 116.67
200 144.00 24.00 120.00
205 149.00 24.83 124.17
210 154.00 25.67 128.33
215 159.00 26.50 132.50
220 164.00 27.33 136.67
225 or more 168.00 28.00 140.00
  1. 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.