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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 2019.

CO₂ emissions Fuel scale charge ¹ VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 592.00 98.67 493.33
125 886.00 147.67 738.33
130 947.00 157.83 789.17
135 1,004.00 167.33 836.67
140 1,066.00 177.67 888.33
145 1,123.00 187.17 935.83
150 1,184.00 197.33 986.67
155 1,241.00 206.83 1,034.17
160 1,303.00 217.17 1,085.83
165 1,360.00 226.67 1,133.33
170 1,421.00 236.83 1,184.17
175 1,478.00 246.33 1,231.67
180 1,540.00 256.67 1,283.33
185 1,597.00 266.17 1,330.83
190 1,658.00 276.33 1,381.67
195 1,715.00 285.83 1,429.17
200 1,777.00 296.17 1,480.83
205 1,834.00 305.67 1,528.33
210 1,895.00 315.83 1,579.17
215 1,952.00 325.33 1,626.67
220 2,014.00 335.67 1,678.33
225 or more 2,071.00 345.17 1,725.83
  1. 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