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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 2024.

CO₂ emissions Fuel scale charge ¹ VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 58.00 9.67 48.33
125 87.00 14.50 72.50
130 92.00 15.33 76.67
135 98.00 16.33 81.67
140 105.00 17.50 87.50
145 110.00 18.33 91.67
150 116.00 19.33 96.67
155 122.00 20.33 101.67
160 127.00 21.17 105.83
165 134.00 22.33 111.67
170 139.00 23.17 115.83
175 145.00 24.17 120.83
180 151.00 25.17 125.83
185 157.00 26.17 130.83
190 163.00 27.17 135.83
195 169.00 28.17 140.83
200 174.00 29.00 145.00
205 180.00 30.00 150.00
210 186.00 31.00 155.00
215 192.00 32.00 160.00
220 198.00 33.00 165.00
225 or more 203.00 33.83 169.17

  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.