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VAT road fuel scale charges

HMRC has published VAT road fuel scale charges for VAT periods that start on 1 May 2019, or for the first VAT period that starts after that date.

The scale charge accounts for output tax on road fuel bought by a business for cars but then used for private mileage.

Businesses which use the scale charge mayrecover all the VAT charged on road fuel without having to split the mileage between business and private use.

The scale charge is calculated at a flat rate according to carbon dioxide emissions.

The tables are reproduced below:

1. Valuation table

Description of vehicle: vehicle’s CO2 emissions figure VAT inclusive consideration for a 12 month prescribed accounting period (£) VAT inclusive consideration for a 3 month prescribed accounting period (£) VAT inclusive consideration for a 1 month prescribed accounting period (£)
120 or less 592 147 49
125 886 222 73
130 947 236 78
135 1004 250 83
140 1,066 265 87
145 1,123 280 93
150 1,184 296 98
155 1,241 310 103
160 1,303 325 107
165 1,360 340 113
170 1,421 354 117
175 1,478 369 122
180 1,540 384 128
185 1,597 399 132
190 1,658 414 137
195 1,715 429 143
200 1,777 444 147
205 1,834 458 152
210 1,895 473 157
215 1,952 487 162
220 2,014 502 167
225 or more 2,071 517 172

Where the CO2 emission figure is 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 which has two CO2 emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:

  • If its cylinder capacity is 1,400cc or less, use CO2 band 140
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175
  • If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or more

Please see the notes to the Valuation Table for more details.

Notes to the Valuation Table

  1. For a car of a description in the first column of the valuation table, the value on the flat-rate basis of all supplies of road fuel made to any one individual in respect of that car for a prescribed accounting period is the amount specified under whichever of the second, third or fourth columns corresponds with the length of the prescribed accounting period.
  2. Where a CO2 emissions figure is specified in relation to a car in a UK approval certificate or in a certificate of conformity issued by a manufacturer in another member state corresponding to a UK approval certificate (“corresponding certificate of conformity”), the car’s CO2 emissions figure for the purposes of the valuation table is determined as follows:
    • if only one figure is specified in the certificate, that figure is the car’s CO2 emissions figure for those purposes
    • if more than one figure is specified in the certificate, the figure specified as the CO2 (combined) emissions figure is the car’s CO2 emissions figure for those purposes
    • if separate CO2 emissions figures are specified for different fuels, the lowest figure specified, or, in a case within sub-paragraph (b), the lowest CO2 (combined) emissions figure specified is the car’s CO2 emissions figure for those purposes
  3. For the purpose of paragraph 2, if the car’s CO2 emissions figure is not a multiple of 5 it is rounded down to the nearest multiple of 5 for those purposes.
  4. Where no UK approval certificate or corresponding certificate of conformity is issued in relation to a car, or where a certificate is issued but no emissions figure is specified in it, the car’s CO2 emissions figure for the purposes of the valuation table is:
    • 140 if its cylinder capacity is 1,400 cubic centimetres or less
    • 175 if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres
    • 225 or more if its cylinder capacity exceeds 2,000 cubic centimetres
  5. For the purpose of paragraph 4, the car’s cylinder capacity is the capacity of its engine as calculated for the purposes of the Vehicle Excise and Registration Act 1994.
  6. In any case where:
    • in a prescribed accounting period, there are supplies of fuel for private use to an individual in respect of one car for a part of the period and in respect of another car for another part of the period
    • at the end of that period one of those cars neither belongs to, nor is allocated to, the individual, the flat-rate value of the supplies is determined as if the supplies made to the individual during those parts of the period were in respect of only one car
  7. Where paragraph 6 applies, the value of the supplies is to be determined as follows:
    • if each of the 2 or more cars falls within the same description of car specified in the valuation table, the value specified in the valuation table for that description of car applies for the whole of the prescribed accounting period
    • if one of those cars falls within a description of car specified in that table which is different from the others, the value of the supplies is the aggregate of the relevant fractions of the consideration appropriate for each description of car in the valuation table “The relevant fraction” in relation to any car is that which the part of the prescribed accounting period in which fuel was supplied for private use in respect of the car bears to the whole of that period.
  8. “CO2 emissions figure” means a CO2 emissions figure expressed in grams per kilometre driven.
  9. “UK approval certificate” means a certificate issued under either:
    • Section 58(1) or (4) of the Road Traffic Act 1988
    • Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981

2. VAT rate tables

Annual charges

CO2 band VAT fuel scale charge, 12 month period (£) VAT on 12 month charge (£) VAT exclusive 12 month charge (£)
120 or less 592 98.67 493.33
125 886 147.67 738.33
130 947 157.83 789.17
135 1,004 167.33 836.67
140 1,066 177.67 888.33
145 1,123 187.17 935.83
150 1,184 197.33 986.67
155 1,241 206.83 1,034.17
160 1,303 217.17 1,085.83
165 1,360 226.67 1,133.33
170 1,421 236.83 1,184.17
175 1,478 246.33 1,231.67
180 1,540 256.67 1,283.33
185 1,597 266.17 1,330.83
190 1,658 276.33 1,381.67
195 1,715 285.83 1,429.17
200 1,777 296.17 1,480.83
205 1,834 305.67 1,528.33
210 1,895 315.83 1,579.17
215 1,952 325.33 1,626.67
220 2,014 335.67 1,678.33
225 or more 2,071 345.17 1,725.83

Quarterly charges

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 147 24.50 122.50
125 222 37 185
130 236 39.33 196.67
135 250 41.67 208.33
140 265 44.17 220.83
145 280 46.67 233.33
150 295 49.17 245.83
155 310 51.67 258.33
160 325 54.17 270.83
165 340 56.67 283.33
170 354 59 295
175 369 61.50 307.50
180 384 64 320
185 399 66.50 332.50
190 414 69 345
195 429 71.50 357.50
200 444 74 370
205 458 76.33 381.67
210 473 78.83 394.17
215 487 81.17 405.83
220 502 83.67 418.33
225 or more 517 86.17 430.83

Monthly charges

CO2 band VAT fuel scale charge, 1 month period (£) VAT on 1 month charge (£) VAT exclusive 1 month charge (£)
120 or less 49 8.17 40.83
125 73 12.17 60.83
130 78 13 65
135 83 13.83 69.17
140 88 14.67 73.33
145 93 15.50 77.50
150 98 16.33 81.67
155 103 17.17 85.83
160 107 17.83 89.17
165 113 18.83 94.17
170 117 19.50 97.50
175 122 20.33 101.67
180 128 21.33 106.67
185 132 22 110
190 137 22.83 114.17
195 143 23.83 119.17
200 147 24.50 122.50
205 152 25.33 126.67
210 157 26.17 130.83
215 162 27 135
220 167 27.83 139.17
225 or more 172 28.67 143.33

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