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 2025.
| CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
|---|---|---|---|
| g/km | £ | £ | £ |
| 120 or less | 164.00 | 27.33 | 136.67 |
| 125 | 248.00 | 41.33 | 206.67 |
| 130 | 263.00 | 43.83 | 219.17 |
| 135 | 280.00 | 46.67 | 233.33 |
| 140 | 297.00 | 49.50 | 247.50 |
| 145 | 313.00 | 52.17 | 260.73 |
| 150 | 330.00 | 55.00 | 275.00 |
| 155 | 347.00 | 57.83 | 289.17 |
| 160 | 363.00 | 60.50 | 302.50 |
| 165 | 380.00 | 63.33 | 316.67 |
| 170 | 396.00 | 66.00 | 330.00 |
| 175 | 412.00 | 68.67 | 343.33 |
| 180 | 429.00 | 71.50 | 357.50 |
| 185 | 446.00 | 74.33 | 371.67 |
| 190 | 462.00 | 77.00 | 385.00 |
| 195 | 479.00 | 79.83 | 399.17 |
| 200 | 496.00 | 82.67 | 413.33 |
| 205 | 512.00 | 85.33 | 426.67 |
| 210 | 528.00 | 88.00 | 440.00 |
| 215 | 545.00 | 90.83 | 454.17 |
| 220 | 561.00 | 93.50 | 467.50 |
| 225 or more | 578.00 | 96.33 | 481.67 |
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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.