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 2019.

CO2 
band
Gross monthly 
£
VAT 
£
Net 
£
120 or less498.1740.83
1257312.1760.83
1307813.0065.00
1358313.8369.17
1408814.6773.33
1459315.5077.50
1509816.3381.67
15510317.1785.83
16010717.8389.17
16511318.8394.17
17011719.5097.50
17512220.33101.67
18012821.33106.87
18513222.00110.00
19013722.83114.17
19514323.83119.17
20014724.50122.50
20515225.33126.67
21015726.17130.83
21516227.00135.00
22016727.83139.17
225 or more17228.67143.33
CO 
band
Gross 3 month period £VAT 
£
Net 
£
120 or less14724.50122.50
12522237.00185.00
13023639.33196.67
13525041.67208.33
14026544.17220.83
14528046.67233.33
15029549.17245.83
15531051.67258.33
16032554.17270.83
16534056.67283.33
17035459.00295.00
17536961.50307.50
18038464.00320.00
18539966.50332.50
19041469.00345.00
19542971.50357.50
20044474.00370.00
20545876.33381.67
21047378.83394.17
21548781.17405.83
22050283.67418.33
225 or more51786.17430.83
CO 
band
Annual gross 
£
VAT 
£
Net 
£
120 or less59298.67493.33
125886147.67738.33
130947157.83789.17
1351,004167.33836.67
1401,066177.67888.33
1451,123187.17935.83
1501,184197.33986.67
1551,241206.831,034.17
1601,303217.171,085.83
1651,360226.671,133.33
1701,421236.831,184.17
1751,478246.331,231.67
1801,540256.671,283.33
1851,597266.171,330.83
1901,658276.331,381.67
1951,715285.831,429.17
2001,777296.171,480.83
2051,834305.671,528.33
2101,895315.831,579.17
2151,952325.331,626.67
2202,014335.671,678.33
225 or more2,071345.171,725.83

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.