VAT on private fuel — Quarterly 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 | 163.00 | 27.17 | 135.83 |
| 125 | 246.00 | 41.00 | 205.00 |
| 130 | 261.00 | 43.50 | 217.50 |
| 135 | 278.00 | 46.33 | 231.67 |
| 140 | 294.00 | 49.00 | 245.00 |
| 145 | 311.00 | 51.83 | 259.17 |
| 150 | 328.00 | 54.67 | 273.33 |
| 155 | 344.00 | 57.33 | 286.67 |
| 160 | 361.00 | 60.17 | 300.83 |
| 165 | 377.00 | 62.83 | 314.17 |
| 170 | 393.00 | 65.50 | 327.50 |
| 175 | 409.00 | 68.17 | 340.83 |
| 180 | 426.00 | 71.00 | 355.00 |
| 185 | 442.00 | 73.67 | 368.33 |
| 190 | 459.00 | 76.50 | 382.50 |
| 195 | 475.00 | 79.17 | 395.83 |
| 200 | 492.00 | 82.00 | 410.00 |
| 205 | 509.00 | 84.83 | 424.17 |
| 210 | 524.00 | 87.33 | 436.67 |
| 215 | 541.00 | 90.17 | 450.83 |
| 220 | 557.00 | 92.83 | 464.17 |
| 225 or more | 574.00 | 95.67 | 478.33 |
-
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:
- 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.