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VAT on private fuel — Quarterly 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 2025.

CO₂ emissions Fuel scale charge ¹ VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 164.00 27.33 136.67
125 248.00 41.33 206.67
130 263.00 43.83 219.17
135 280.00 46.67 233.33
140 297.00 49.50 247.50
145 313.00 52.17 260.83
150 330.00 55.00 275.00
155 347.00 57.83 289.17
160 363.00 60.50 302.50
165 380.00 63.33 316.67
170 396.00 66.00 330.00
175 412.00 68.67 343.33
180 429.00 71.50 357.50
185 446.00 74.33 371.67
190 462.00 77.00 385.00
195 479.00 79.83 399.17
200 496.00 82.67 413.33
205 512.00 85.33 426.67
210 528.00 88.00 440.00
215 545.00 90.83 454.17
220 561.00 93.50 467.50
225 or more 578.00 96.33 481.67

  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.