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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 |
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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.