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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 2020.

CO₂ emissions Fuel scale charge ¹ VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 144.00 24.00 120.00
125 218.00 36.33 181.67
130 231.00 38.50 192.50
135 246.00 41.00 205.00
140 261.00 43.50 217.50
145 275.00 45.83 229.17
150 290.00 48.33 241.67
155 305.00 50.83 254.17
160 319.00 53.17 265.83
165 334.00 55.67 278.33
170 348.00 58.00 290.00
175 362.00 60.33 301.67
180 377.00 62.83 314.17
185 392.00 65.33 326.67
190 406.00 67.67 338.33
195 421.00 70.17 350.83
200 436.00 72.67 363.33
205 450.00 75.00 375.00
210 464.00 77.33 386.67
215 479.00 79.83 399.17
220 493.00 82.17 410.83
225 or more 508.00 84.67 423.33
  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.