VAT fuel scale charges

2024/25
2023/24

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023.

CO2
band 		Gross monthly
£ 		VAT
£ 		Net
£
120 or less 61 10.17 50.83
125 91 15.17 75.83
130 97 16.17 80.83
135 103 17.17 85.83
140 110 18.33 91.67
145 115 19.17 95.83
150 122 20.33 101.67
155 128 21.33 106.67
160 134 22.33 111.67
165 140 23.33 116.67
170 146 24.33 121.67
175 152 25.33 126.67
180 159 26.50 132.50
185 164 27.33 136.67
190 171 28.50 142.50
195 178 29.67 148.33
200 183 30.50 152.50
205 190 31.67 158.33
210 195 32.50 162.50
215 202 33.67 168.33
220 208 34.67 173.33
225 or more 214 35.67 178.33
CO 2
band 		Gross 3 month period £ VAT
£ 		Net
£
120 or less 183 30.50 152.50
125 276 46.00 230.00
130 293 48.83 244.17
135 312 52.00 260.00
140 331 55.17 275.83
145 349 58.17 290.83
150 368 61.33 306.67
155 386 64.33 321.67
160 405 67.50 337.50
165 423 70.50 352.50
170 441 73.50 367.50
175 459 76.50 382.50
180 478 79.67 398.33
185 497 82.83 414.17
190 515 85.83 429.17
195 534 89.00 445.00
200 552 92.00 460.00
205 571 95.17 475.83
210 588 98.00 490.00
215 607 101.17 505.83
220 626 104.33 521.67
225 or more 644 107.33 536.67
CO 2
band 		Annual gross
£ 		VAT
£ 		Net
£
120 or less 737 122.83 614.17
125 1,103 183.83 919.17
130 1,179 196.50 982.50
135 1,250 208.33 1,041.67
140 1,327 221.17 1,105.83
145 1,398 233.00 1,16500
150 1,474 245.67 1,228.33
155 1,545 257.50 1,287.50
160 1,622 270.33 1,351.67
165 1,693 282.17 1,410.83
170 1,769 294.83 1,474.17
175 1,840 306.67 1,533.33
180 1,917 319.50 1,597.50
185 1,988 331.33 1,656.67
190 2,064 344.00 1,720.00
195 2,135 355.83 1,779.17
200 2,212 368.67 1,843.33
205 2,283 380.50 1,902.50
210 2,359 393.17 1,965.83
215 2,430 405.00 2,025.00
220 2,507 417.83 1,089.17
225 or more 2,578 429.67 2,148.33

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 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 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.