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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 2019.

CO₂ emissions Fuel scale charge ¹ VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 49.00 8.17 40.83
125 73.00 12.17 60.83
130 78.00 13.00 65.00
135 83.00 13.83 69.17
140 88.00 14.67 73.33
145 93.00 15.50 77.50
150 98.00 16.33 81.67
155 103.00 17.17 85.83
160 107.00 17.83 89.17
165 113.00 18.83 94.17
170 117.00 19.50 97.50
175 122.00 20.33 101.67
180 128.00 21.33 106.67
185 132.00 22.00 110.00
190 137.00 22.83 114.17
195 143.00 23.83 119.17
200 147.00 24.50 122.50
205 152.00 25.33 126.67
210 157.00 26.17 130.83
215 162.00 27.00 135.00
220 167.00 27.83 139.17
225 or more 172.00 28.67 143.33
  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.