Businesses must use the following VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023.
CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
---|---|---|---|
g/km | £ | £ | £ |
120 or less | 737.00 | 122.83 | 614.17 |
125 | 1,103.00 | 183.83 | 919.17 |
130 | 1,179.00 | 196.50 | 982.50 |
135 | 1,250.00 | 208.33 | 1,041.67 |
140 | 1,327.00 | 221.17 | 1,105.83 |
145 | 1,398.00 | 233.00 | 1,165.00 |
150 | 1,474.00 | 245.67 | 1,228.33 |
155 | 1,545.00 | 257.50 | 1,287.50 |
160 | 1,622.00 | 270.33 | 1,351.67 |
165 | 1,693.00 | 282.17 | 1,410.83 |
170 | 1,769.00 | 294.83 | 1,474.17 |
175 | 1,840.00 | 306.67 | 1,533.33 |
180 | 1,917.00 | 319.50 | 1,597.50 |
185 | 1,988.00 | 331.33 | 1,656.67 |
190 | 2,064.00 | 344.00 | 1,720.00 |
195 | 2,135.00 | 355.83 | 1,779.17 |
200 | 2,212.00 | 368.67 | 1,843.33 |
205 | 2,283.00 | 380.50 | 1,902.50 |
210 | 2,359.00 | 393.17 | 1,965.83 |
215 | 2,430.00 | 405.00 | 2,025.00 |
220 | 2,507.00 | 417.83 | 2,089.17 |
225 or more | 2,578.00 | 429.67 | 2,148.33 |
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: