VAT on private fuel — Annual scale charges
Businesses must use the following VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2024.
| CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
|---|---|---|---|
| g/km | £ | £ | £ |
| 120 or less | 702.00 | 117.00 | 585.00 |
| 125 | 1,050 | 175.00 | 875.00 |
| 130 | 1,123.00 | 187.17 | 935.83 |
| 135 | 1,191.00 | 198.50 | 992.50 |
| 140 | 1,263.00 | 210.50 | 1,052.50 |
| 145 | 1,331.00 | 221.83 | 1,109.17 |
| 150 | 1,404.00 | 234.00 | 1,170.00 |
| 155 | 1,471.00 | 245.17 | 1,225.83 |
| 160 | 1,544.00 | 257.33 | 1,286.67 |
| 165 | 1,612.00 | 268.67 | 1,343.33 |
| 170 | 1,685.00 | 280.83 | 1,404.17 |
| 175 | 1,752.00 | 292.00 | 1,460.00 |
| 180 | 1,825.00 | 304.17 | 1,520.83 |
| 185 | 1,893.00 | 315.50 | 1,577.50 |
| 190 | 1,965.00 | 327.50 | 1,637.50 |
| 195 | 2,033.00 | 338.83 | 1,694.17 |
| 200 | 2,106.00 | 351.00 | 1,755.00 |
| 205 | 2,174.00 | 362.33 | 1,811.67 |
| 210 | 2,246.00 | 374.33 | 1,871.67 |
| 215 | 2,314.00 | 385.67 | 1,928.33 |
| 220 | 2,387.00 | 397.83 | 1,989.17 |
| 225 or more | 2,454.00 | 409.00 | 2,045.00 |
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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:
- cylinder capacity of 1,400 cc or less – use CO₂ band 140;
- cylinder capacity exceeds 1,400 cc but does not exceed 2,000 cc – use CO₂ band 175;
- cylinder capacity exceeds 2,000 cc - use CO₂ band 225 or above