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 2023.
| CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
|---|---|---|---|
| g/km | £ | £ | £ |
| 120 or less | 183.00 | 30.50 | 152.50 |
| 125 | 276.00 | 46.00 | 230.00 |
| 130 | 293.00 | 48.83 | 244.17 |
| 135 | 312.00 | 52.00 | 260.00 |
| 140 | 331.00 | 55.17 | 275.83 |
| 145 | 349.00 | 58.17 | 290.83 |
| 150 | 368.00 | 61.33 | 306.67 |
| 155 | 386.00 | 64.33 | 321.67 |
| 160 | 405.00 | 67.50 | 337.50 |
| 165 | 423.00 | 70.50 | 352.50 |
| 170 | 441.00 | 73.50 | 367.50 |
| 175 | 459.00 | 76.50 | 382.50 |
| 180 | 478.00 | 79.67 | 398.33 |
| 185 | 497.00 | 82.83 | 414.17 |
| 190 | 515.00 | 85.83 | 429.17 |
| 195 | 534.00 | 89.00 | 445.00 |
| 200 | 552.00 | 92.00 | 460.00 |
| 205 | 571.00 | 95.17 | 475.83 |
| 210 | 588.00 | 98.00 | 490.00 |
| 215 | 607.00 | 101.17 | 505.83 |
| 220 | 626.00 | 104.33 | 521.67 |
| 225 or more | 644.00 | 107.33 | 536.67 |
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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.