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 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 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 2020.

CO ₂ band	Gross monthly £	VAT £	Net £
120 or less	48	8.00	40.00
125	72	12.00	60.00
130	76	12.67	63.33
135	81	13.50	67.50
140	87	14.50	72.50
145	91	15.17	75.83
150	96	16.00	80.00
155	101	16.83	84.17
160	106	17.67	88.33
165	111	18.50	92.50
170	115	19.17	95.83
175	120	20.00	100.00
180	125	20.83	104.17
185	130	21.67	108.33
190	135	22.50	112.50
195	140	23.33	116.67
200	144	24.00	120.00
205	149	24.83	124.17
210	154	25.67	128.33
215	159	26.50	132.50
220	164	27.33	136.67
225 or more	168	28.00	140.00

CO ₂ band	Gross 3 month period £	VAT £	Net £
120 or less	144	24.00	120.00
125	218	36.33	181.67
130	231	38.50	192.50
135	246	41.00	205.00
140	261	43.50	217.50
145	275	45.83	229.17
150	290	48.33	241.67
155	305	50.83	254.17
160	319	53.17	265.83
165	334	55.67	278.33
170	348	58.00	290.00
175	362	60.33	301.67
180	377	62.83	314.17
185	392	65.33	326.67
190	406	67.67	338.33
195	421	70.17	350.83
200	436	72.67	363.33
205	450	75.00	375.00
210	464	77.33	386.67
215	479	79.83	399.17
220	493	82.17	410.83
225 or more	508	84.67	423.33

CO ₂ band	Annual gross £	VAT £	Net £
120 or less	581	96.83	484.17
125	870	145.00	725.00
130	930	155.00	775.00
135	986	164.33	821.67
140	1,047	174.50	872.50
145	1,103	183.83	919.17
150	1,163	193.83	969.17
155	1,219	203.17	1,015.83
160	1,279	213.17	1,065.83
165	1,335	222.50	1,112.50
170	1,396	232.67	1,163.33
175	1,452	242.00	1,210.00
180	1,512	252.00	1,260.00
185	1,568	261.33	1,306.67
190	1,628	271.33	1,356.67
195	1,684	280.67	1,403.33
200	1,745	290.83	1,454.17
205	1,801	300.17	1,500.83
210	1,861	310.17	1,550.83
215	1,917	319.50	1,597.50
220	1,977	329.50	1,647.50
225 or more	2,033	338.83	1,694.17

Where the CO ₂emission 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 CO ₂emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO ₂emissions figure, you should identify the CO ₂band 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 2022/23

VAT Fuel Scale Charges

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