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 2025.
| CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
|---|---|---|---|
| g/km | £ | £ | £ |
| 120 or less | 661.00 | 110.17 | 550.83 |
| 125 | 990.00 | 165.00 | 825.00 |
| 130 | 1,059.00 | 175.50 | 882.50 |
| 135 | 1,122.00 | 187.00 | 935.00 |
| 140 | 1,191.00 | 198.50 | 992.50 |
| 145 | 1,255.00 | 209.17 | 1,045.83 |
| 150 | 1,323.00 | 220.50 | 1,102.50 |
| 155 | 1,387.00 | 231.17 | 1,155.83 |
| 160 | 1,456.00 | 242.67 | 1,213.33 |
| 165 | 1,520.00 | 253.33 | 1,266.67 |
| 170 | 1,588.00 | 264.67 | 1,323.33 |
| 175 | 1,652.00 | 275.33 | 1,376.67 |
| 180 | 1,721.00 | 286.83 | 1,434.17 |
| 185 | 1,784.00 | 297.33 | 1,486.67 |
| 190 | 1,853.00 | 308.33 | 1,544.17 |
| 195 | 1,917.00 | 319.50 | 1,597.50 |
| 200 | 1,985.00 | 330.83 | 1,654.17 |
| 205 | 2,049.00 | 341.50 | 1,707.50 |
| 210 | 2,118.00 | 353.00 | 1,765.00 |
| 215 | 2,182.00 | 363.67 | 1,818.33 |
| 220 | 2,250.00 | 375.00 | 1,875.00 |
| 225 or more | 2,314.00 | 385.67 | 1,928.33 |
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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