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Resources

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.

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