VAT fuel scale charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2018. Rates will be updated once they are available.

CO₂ band	Gross monthly £	VAT £	Net £
120 or less	46	7.67	38.33
125	70	11.67	58.33
130	74	12.33	61.67
135	79	13.17	65.83
140	84	14.00	70.00
145	88	14.67	73.33
150	93	15.50	77.50
155	98	16.33	81.67
160	102	17.00	85.00
165	107	17.83	89.17
170	111	18.50	92.50
175	116	19.33	96.67
180	121	20.17	100.83
185	125	20.83	104.17
190	130	21.67	108.33
195	135	22.50	112.50
200	140	23.33	116.67
205	145	24.17	120.83
210	149	24.83	124.17
215	154	25.67	128.33
220	159	26.50	132.50
225 or more	163	27.17	135.83

CO ₂ band	Gross 3 month period £	VAT £	Net £
120 or less	140	23.33	116.67
125	210	35.00	175.00
130	224	37.33	186.67
135	238	39.67	198.33
140	252	42.00	210.00
145	266	44.33	221.67
150	280	46.67	233.33
155	295	49.17	245.83
160	309	51.50	257.50
165	323	53.83	269.17
170	336	56.00	280.00
175	351	58.50	292.50
180	365	60.83	304.17
185	379	63.17	315.83
190	393	65.50	327.50
195	407	67.83	339.17
200	421	70.17	350.83
205	436	72.67	363.33
210	449	74.83	374.17
215	463	77.17	385.83
220	477	79.50	397.50
225 or more	491	81.83	409.17

CO ₂ band	Annual gross £	VAT £	Net £
120 or less	562	93.67	468.33
125	842	140.33	701.67
130	900	150.00	750.00
135	954	159.00	795.00
140	1,013	168.83	844.17
145	1,067	177.83	889.17
150	1,125	187.50	937.50
155	1,179	196.50	982.50
160	1,238	206.33	1,031.67
165	1,292	215.33	1,076.67
170	1,350	225.00	1,125.00
175	1,404	234.00	1,170.00
180	1,463	243.83	1,219.17
185	1,517	252.83	1,264.17
190	1,575	262.50	1,312.50
195	1,630	271.67	1,358.33
200	1,688	281.33	1,406.67
205	1,742	290.33	1,451.67
210	1,801	300.17	1,500.83
215	1,855	309.17	1,545.83
220	1,913	318.83	1,594.17
225 or more	1,967	327.83	1,639.17

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 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 2017.

CO₂ band	Gross monthly £	VAT £	Net £
120 or less	46	7.67	38.33
125	70	11.67	58.33
130	74	12.33	61.67
135	79	13.17	65.83
140	84	14.00	70.00
145	88	14.67	73.33
150	93	15.50	77.50
155	98	16.33	81.67
160	102	17.00	85.00
165	107	17.83	89.17
170	111	18.50	92.50
175	116	19.33	96.67
180	121	20.17	100.83
185	125	20.83	104.17
190	130	21.67	108.33
195	135	22.50	112.50
200	140	23.33	116.67
205	145	24.17	120.83
210	149	24.83	124.17
215	154	25.67	128.33
220	159	26.50	132.50
225 or more	163	27.17	135.83

CO ₂ band	Gross 3 month period £	VAT £	Net £
120 or less	140	23.33	116.67
125	211	35.17	175.83
130	224	37.33	186.67
135	238	39.67	198.33
140	252	42.00	210.00
145	266	44.50	222.50
150	281	46.83	234.17
155	295	49.17	245.83
160	309	51.50	257.50
165	323	53.83	269.17
170	337	56.17	280.83
175	351	58.50	292.50
180	365	60.83	304.17
185	379	63.17	315.83
190	393	65.50	327.50
195	408	68.00	340.00
200	422	70.33	351.67
205	436	72.67	363.33
210	449	74.83	374.17
215	463	77.17	385.83
220	478	79.67	398.33
225 or more	492	82.00	410.00

CO ₂ band	Annual gross £	VAT £	Net £
120 or less	563	93.83	469.17
125	842	140.33	701.67
130	901	150.17	750.83
135	955	159.17	795.83
140	1,013	168.83	844.17
145	1,068	178.00	890.00
150	1,126	187.67	938.33
155	1,180	196.67	983.33
160	1,239	206.50	1,032.50
165	1,293	215.50	1,077.50
170	1,351	225.17	1,125.83
175	1,405	234.17	1,170.83
180	1,464	244.00	1,220.00
185	1,518	253.00	1,265.00
190	1,577	262.83	1,314.17
195	1,631	271.83	1,359.17
200	1,689	281.50	1,407.50
205	1,743	290.50	1,452.50
210	1,802	300.33	1,501.67
215	1,856	309.33	1,546.67
220	1,914	319.00	1,595.00
225 or more	1,969	328.17	1,640.83

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.

2019/20

2018/19