VAT on private fuel — Monthly 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 | 58.00 | 9.67 | 48.33 |
| 125 | 87.00 | 14.50 | 72.50 |
| 130 | 92.00 | 15.33 | 76.67 |
| 135 | 98.00 | 16.33 | 81.67 |
| 140 | 105.00 | 17.50 | 87.50 |
| 145 | 110.00 | 18.33 | 91.67 |
| 150 | 116.00 | 19.33 | 96.67 |
| 155 | 122.00 | 20.33 | 101.67 |
| 160 | 127.00 | 21.17 | 105.83 |
| 165 | 134.00 | 22.33 | 111.67 |
| 170 | 139.00 | 23.17 | 115.83 |
| 175 | 145.00 | 24.17 | 120.83 |
| 180 | 151.00 | 25.17 | 125.83 |
| 185 | 157.00 | 26.17 | 130.83 |
| 190 | 163.00 | 27.17 | 135.83 |
| 195 | 169.00 | 28.17 | 140.83 |
| 200 | 174.00 | 29.00 | 145.00 |
| 205 | 180.00 | 30.00 | 150.00 |
| 210 | 186.00 | 31.00 | 155.00 |
| 215 | 192.00 | 32.00 | 160.00 |
| 220 | 198.00 | 33.00 | 165.00 |
| 225 or more | 203.00 | 33.83 | 169.17 |
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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.