VAT fuel scale charges

2023/24
2022/23

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2022.

CO2
band 		Gross monthly
£ 		VAT
£ 		Net
£
120 or less 58 9.67 48.33
125 87 14.50 72.50
130 92 15.33 76.67
135 98 16.33 81.67
140 104 17.33 86.67
145 110 18.33 91.67
150 116 19.33 96.67
155 122 20.33 101.67
160 127 21.17 105.83
165 133 22.17 110.83
170 139 23.17 115.83
175 145 24.17 120.83
180 151 25.17 125.83
185 156 26 130
190 163 27.17 135.83
195 169 28.17 140.83
200 174 29 145
205 180 30 150
210 185 30.83 154.17
215 192 32 160
220 198 33 165
225 or more 203 33.83 169.17
CO 2
band 		Gross 3 month period £ VAT
£ 		Net
£
120 or less 174 29 145
125 262 43.67 218.33
130 279 46.50 232.50
135 296 49.33 246.67
140 314 52.33 261.67
145 332 55.33 276.67
150 349 58.17 290.83
155 367 61.17 305.83
160 385 64.17 320.83
165 402 67 335
170 419 69.83 349.17
175 437 72.83 364.17
180 454 75.67 378.33
185 472 78.67 393.33
190 490 81.67 408.33
195 507 84.50 422.50
200 525 87.50 437.50
205 543 90.50 452.50
210 559 93.17 465.83
215 577 96.17 480.83
220 595 99.17 495.83
225 or more 612 102 510
CO 2
band 		Annual gross
£ 		VAT
£ 		Net
£
120 or less 700 116.67 583.33
125 1,048 174.67 873.33
130 1,121 186.83 934.17
135 1,188 198 990
140 1,261 210.17 1,050.83
145 1,329 221.50 1,107.50
150 1,401 233.50 1,167.50
155 1,469 244.83 1,224.17
160 1,542 257 1,285
165 1,609 268.17 1,340.83
170 1,682 280.33 1,401.67
175 1,749 291.50 1,457.50
180 1,822 303.67 1,518.33
185 1,889 314.83 1,574.17
190 1,962 327 1,635
195 2,030 338.33 1,691.67
200 2,102 350.33 1,751.67
205 2,170 361.67 1,808.33
210 2,242 373.67 1,868.33
215 2,310 385 1,925
220 2,383 397.17 1,985.83
225 or more 2,450 408.33 2,041.67

Where the CO2 emission figure is 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 which has two CO2 emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO2 emissions figure, you should identify the CO2 band based on engine size. If its cylinder capacity is:

  • If its cylinder capacity is 1,400cc or less, use CO2 band 140 
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175; 
  • If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or above.

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2021.

CO2
band 		Gross monthly
£ 		VAT
£ 		Net
£
120 or less 48 8.00 40.00
125 72 12.00 60.00
130 77 13.00 65.00
135 82 14.00 68.00
140 87 14.50 72.50
145 91 15.17 75.83
150 97 16.17 80.83
155 102 17.00 85.00
160 106 17.67 88.33
165 111 18.50 92.50
170 116 19.33 96.67
175 121 20.17 100.83
180 126 21.00 105.00
185 130 21.67 108.33
190 136 22.67 113.33
195 141 23.50 117.50
200 145 24.17 120.83
205 150 25.00 125.00
210 155 25.83 129.17
215 160 26.67 133.33
220 165 27.50 137.50
225 or more 169 28.17 140.83
CO 2
band 		Gross 3 month period £ VAT
£ 		Net
£
120 or less 145 24.17 120.83
125 219 36.50 182.50
130 233 38.83 194.17
135 247 41.17 205.83
140 262 43.67 218.33
145 277 45.83 230.83
150 292 48.67 243.33
155 306 51.00 255.00
160 321 53.50 267.50
165 336 56.00 280.00
170 350 58.33 291.67
175 364 60.33 303.33
180 379 63.17 315.83
185 394 65.67 328.33
190 409 68.17 340.83
195 423 70.50 352.50
200 438 73.00 365.00
205 453 75.50 377.50
210 467 77.83 389.17
215 481 80.17 400.83
220 496 82.67 413.33
225 or more 511 85.17 425.83
CO 2
band 		Annual gross
£ 		VAT
£ 		Net
£
120 or less 585 97.50 487.50
125 875 145.83 729.17
130 936 156.00 780.00
135 992 165.33 826.67
140 1,053 175.50 877.50
145 1,109 184.83 924.17
150 1,170 195.00 975.00
155 1,226 204.33 1,021.67
160 1,287 214.50 1,072.50
165 1,343 223.83 1,119.17
170 1,404 240.00 1,170.00
175 1,460 243.33 1,216.67
180 1,521 253.50 1,267.50
185 1,577 262.83 1,314.17
190 1,638 273.00 1,365.00
195 1,694 282.83 1,411.67
200 1,755 292.50 1,462.50
205 1,811 301.83 1,509.17
210 1,872 312.00 1,560.00
215 1,928 321.33 1,606.67
220 1,989 331.50 1,657.50
225 or more 2,045 340.83 1,704.17

Where the CO2 emission figure is 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 which has two CO2 emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO2 emissions figure, you should identify the CO2 band based on engine size. If its cylinder capacity is:

  • If its cylinder capacity is 1,400cc or less, use CO 2 band 140
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO 2 band 175;
  • If its cylinder capacity exceeds 2,000cc, use CO 2 band 225 or above.