VAT Fuel Scale Charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2022.

CO₂ band	Gross monthly £	VAT £	Net £
120 or less	58	9.67	48.33
125	87	14.50	72.50
130	92	15.33	76.67
135	98	16.33	81.67
140	104	17.33	86.67
145	110	18.33	91.67
150	116	19.33	96.67
155	122	20.33	101.67
160	127	21.17	105.83
165	133	22.17	110.83
170	139	23.17	115.83
175	145	24.17	120.83
180	151	25.17	125.83
185	156	26	130
190	163	27.17	135.83
195	169	28.17	140.83
200	174	29	145
205	180	30	150
210	185	30.83	154.17
215	192	32	160
220	198	33	165
225 or more	203	33.83	169.17

CO ₂ band	Gross 3 month period £	VAT £	Net £
120 or less	174	29	145
125	262	43.67	218.33
130	279	46.50	232.50
135	296	49.33	246.67
140	314	52.33	261.67
145	332	55.33	276.67
150	349	58.17	290.83
155	367	61.17	305.83
160	385	64.17	320.83
165	402	67	335
170	419	69.83	349.17
175	437	72.83	364.17
180	454	75.67	378.33
185	472	78.67	393.33
190	490	81.67	408.33
195	507	84.50	422.50
200	525	87.50	437.50
205	543	90.50	452.50
210	559	93.17	465.83
215	577	96.17	480.83
220	595	99.17	495.83
225 or more	612	102	510

CO ₂ band	Annual gross £	VAT £	Net £
120 or less	700	116.67	583.33
125	1,048	174.67	873.33
130	1,121	186.83	934.17
135	1,188	198	990
140	1,261	210.17	1,050.83
145	1,329	221.50	1,107.50
150	1,401	233.50	1,167.50
155	1,469	244.83	1,224.17
160	1,542	257	1,285
165	1,609	268.17	1,340.83
170	1,682	280.33	1,401.67
175	1,749	291.50	1,457.50
180	1,822	303.67	1,518.33
185	1,889	314.83	1,574.17
190	1,962	327	1,635
195	2,030	338.33	1,691.67
200	2,102	350.33	1,751.67
205	2,170	361.67	1,808.33
210	2,242	373.67	1,868.33
215	2,310	385	1,925
220	2,383	397.17	1,985.83
225 or more	2,450	408.33	2,041.67

Where the CO₂ emission figure is 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 which has two CO₂ emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO₂ emissions figure, you should identify the CO₂ band based on engine size. If its cylinder capacity is:

If its cylinder capacity is 1,400cc or less, use CO₂ band 140
If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO₂ band 175;
If its cylinder capacity exceeds 2,000cc, use CO₂ band 225 or above.

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2021.

CO₂ band	Gross monthly £	VAT £	Net £
120 or less	48	8.00	40.00
125	72	12.00	60.00
130	77	13.00	65.00
135	82	14.00	68.00
140	87	14.50	72.50
145	91	15.17	75.83
150	97	16.17	80.83
155	102	17.00	85.00
160	106	17.67	88.33
165	111	18.50	92.50
170	116	19.33	96.67
175	121	20.17	100.83
180	126	21.00	105.00
185	130	21.67	108.33
190	136	22.67	113.33
195	141	23.50	117.50
200	145	24.17	120.83
205	150	25.00	125.00
210	155	25.83	129.17
215	160	26.67	133.33
220	165	27.50	137.50
225 or more	169	28.17	140.83

CO ₂ band	Gross 3 month period £	VAT £	Net £
120 or less	145	24.17	120.83
125	219	36.50	182.50
130	233	38.83	194.17
135	247	41.17	205.83
140	262	43.67	218.33
145	277	45.83	230.83
150	292	48.67	243.33
155	306	51.00	255.00
160	321	53.50	267.50
165	336	56.00	280.00
170	350	58.33	291.67
175	364	60.33	303.33
180	379	63.17	315.83
185	394	65.67	328.33
190	409	68.17	340.83
195	423	70.50	352.50
200	438	73.00	365.00
205	453	75.50	377.50
210	467	77.83	389.17
215	481	80.17	400.83
220	496	82.67	413.33
225 or more	511	85.17	425.83

CO ₂ band	Annual gross £	VAT £	Net £
120 or less	585	97.50	487.50
125	875	145.83	729.17
130	936	156.00	780.00
135	992	165.33	826.67
140	1,053	175.50	877.50
145	1,109	184.83	924.17
150	1,170	195.00	975.00
155	1,226	204.33	1,021.67
160	1,287	214.50	1,072.50
165	1,343	223.83	1,119.17
170	1,404	240.00	1,170.00
175	1,460	243.33	1,216.67
180	1,521	253.50	1,267.50
185	1,577	262.83	1,314.17
190	1,638	273.00	1,365.00
195	1,694	282.83	1,411.67
200	1,755	292.50	1,462.50
205	1,811	301.83	1,509.17
210	1,872	312.00	1,560.00
215	1,928	321.33	1,606.67
220	1,989	331.50	1,657.50
225 or more	2,045	340.83	1,704.17

Where the CO₂ emission figure is 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 which has two CO₂ emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO₂ emissions figure, you should identify the CO₂ band based on engine size. If its cylinder capacity is:

If its cylinder capacity is 1,400cc or less, use CO ₂band 140
If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO ₂band 175;
If its cylinder capacity exceeds 2,000cc, use CO ₂band 225 or above.

Tax Rates and Allowances 2023/24

VAT Fuel Scale Charges

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