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 2026.
| CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
|---|---|---|---|
| g/km | £ | £ | £ |
| 120 or less | 657.00 | 109.50 | 547.50 |
| 125 | 983.00 | 163.83 | 819.17 |
| 130 | 1,051.00 | 175.17 | 875.83 |
| 135 | 1,114.00 | 185.67 | 928.33 |
| 140 | 1,182.00 | 197.00 | 985.00 |
| 145 | 1,245.00 | 207.50 | 1,037.50 |
| 150 | 1,314.00 | 219.00 | 1,095.00 |
| 155 | 1,377.00 | 229.50 | 1,147.50 |
| 160 | 1,445.00 | 240.83 | 1,204.17 |
| 165 | 1,508.00 | 251.33 | 1,256.67 |
| 170 | 1,576.00 | 262.67 | 1,313.33 |
| 175 | 1,640.00 | 273.33 | 1,366.67 |
| 180 | 1,708.00 | 284.67 | 1,423.33 |
| 185 | 1,771.00 | 295.17 | 1,475.83 |
| 190 | 1,839.00 | 306.50 | 1,532.50 |
| 195 | 1,902.00 | 317.00 | 1,585.00 |
| 200 | 1,971.00 | 328.50 | 1,642.50 |
| 205 | 2,034.00 | 339.00 | 1,695.00 |
| 210 | 2,102.00 | 350.33 | 1,751.67 |
| 215 | 2,165.00 | 360.83 | 1,804.17 |
| 220 | 2,233.00 | 372.17 | 1,860.83 |
| 225 or more | 2,297.00 | 382.83 | 1,914.17 |
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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