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    VAT - Fuel Scale Charges

    The VAT fuel scale charge is used to calculate the level of VAT that can be reclaimed when a company pays both business and private fuel.

    As with Car and Fuel Benefit the CO2 Band is used to calculate the VAT fuel scale.

    The following notes are applicable to the Quarterly, Annual and Monthly tables below:-
    1. 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.
    2. For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two figures should be used.
    3. For cars which are too old to have a CO2 emission figure, identify the CO2 band based on engine size, as follows:-
  • Go to ...
  • quarterly basis
  • annual basis
  • monthly basis
  •  


    Quarterly basis (3 month period)
    CO2 Band
    gm/km
    01.05.2016 to 30.04.2017 01.05.2015 to 30.04.2016
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2016
    and are valid until 30 April 2017
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2015
    and are valid until 30 April 2016
    Gross VAT (20%) Net Gross VAT (20%) Net
    120 or less £116.00 £19.33 £96.67 £133.00 £22.17 £110.83
    125 £175.00 £29.17 £145.83 £200.00 £33.33 £166.67
    130 £186.00 £31.00 £155.00 £213.00 £35.50 £177.50
    135 £197.00 £32.83 £164.17 £227.00 £37.83 £189.17
    140 £209.00 £34.83 £174.17 £240.00 £40.00 £200.00
    145 £221.00 £36.83 £184.17 £254.00 £42.33 £211.67
    150 £233.00 £38.83 £194.17 £267.00 £44.50 £222.50
    155 £245.00 £40.83 £204.17 £281.00 £46.83 £234.17
    160 £256.00 £42.67 £213.33 £294.00 £49.00 £245.00
    165 £268.00 £44.67 £223.33 £308.00 £51.33 £256.67
    170 £279.00 £46.50 £232.50 £320.00 £53.33 £266.67
    175 £291.00 £48.50 £242.50 £334.00 £55.67 £278.33
    180 £303.00 £50.50 £252.50 £347.00 £57.83 £289.17
    185 £314.00 £52.33 £261.67 £361.00 £60.17 £300.83
    190 £326.00 £54.33 £271.67 £374.00 £62.33 £311.67
    195 £338.00 £56.33 £281.67 £388.00 £64.67 £323.33
    200 £350.00 £58.33 £291.67 £401.00 £66.83 £334.17
    205 £362.00 £60.33 £301.67 £415.00 £69.17 £345.83
    210 £373.00 £62.17 £310.83 £428.00 £71.33 £356.67
    215 £384.00 £64.00 £320.00 £441.00 £73.50 £367.50
    220 £396.00 £66.00 £330.00 £455.00 £75.83 £379.17
    225 or more £408.00 £68.00 £340.00 £468.00 £78.00 £390.00

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    Annual basis (12 month period)
    CO2 Band
    gm/km
    01.05.2016 to 30.04.2017 01.05.2015 to 30.04.2016
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2016
    and are valid until 30 April 2017
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2015
    and are valid until 30 April 2016
    Gross VAT (20%) Net Gross VAT (20%) Net
    120 or less £467.00 £77.83 £389.17 £536.00 £89.33 £446.67
    125 £699.00 £116.50 £582.50 £802.00 £133.67 £668.33
    130 £747.00 £124.50 £622.50 £857.00 £142.82 £714.17
    135 £792.00 £132.00 £660.00 £909.00 £151.50 £757.50
    140 £841.00 £140.17 £700.83 £965.00 £160.83 £804.17
    145 £886.00 £147.67 £738.33 £1,016.00 £169.33 £846.67
    150 £934.00 £155.67 £778.33 £1,072.00 £178.67 £893.33
    155 £979.00 £163.17 £815.83 £1,123.00 £187.17 £935.83
    160 £1,028.00 £171.33 £856.67 £1,179.00 £196.50 £982.50
    165 £1,073.00 £178.83 £894.17 £1,231.00 £205.17 £1,025.83
    170 £1,121.00 £186.83 £934.17 £1,286.00 £214.33 £1,071.67
    175 £1,166.00 £194.33 £971.67 £1,338.00 £223.00 £1,115.00
    180 £1,214.00 £202.33 £1,011.67 £1,393.00 £232.17 £1,160.83
    185 £1,259.00 £209.83 £1,049.17 £1,445.00 £240.83 £1,204.17
    190 £1,308.00 £218.00 £1,090.00 £1,501.00 £250.17 £1,250.83
    195 £1,353.00 £225.50 £1,127.50 £1,552.00 £258.67 £1,293.33
    200 £1,401.00 £233.50 £1,167.50 £1,608.00 £268.00 £1,340.00
    205 £1,446.00 £241.00 £1,205.00 £1,660.00 £276.67 £1,383.33
    210 £1,495.00 £249.17 £1,245.83 £1,715.00 £285.83 £1,429.17
    215 £1,540.00 £256.67 £1,283.33 £1,767.00 £294.50 £1,472.50
    220 £1,588.00 £264.67 £1,323.33 £1,822.00 £303.67 £1,518.33
    225 or more £1,633.00 £272.17 £1,360.83 £1,874.00 £312.33 £1,561.67

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    Monthly basis (1 month period)
    CO2 Band
    gm/km
    01.05.2016 to 30.04.2017 01.05.2015 to 30.04.2016
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2016
    and are valid until 30 April 2017
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2015
    and are valid until 30 April 2016
    Gross VAT (20%) Net Gross VAT (20%) Net
    120 or less £38.00 £6.33 £31.67 £44.00 £7.33 £36.67
    125 £58.00 £9.67 £48.33 £66.00 £11.00 £55.00
    130 £61.00 £10.17 £50.83 £70.00 £11.67 £58.33
    135 £65.00 £10.83 £54.17 £75.00 £12.50 £62.50
    140 £69.00 £11.50 £57.50 £80.00 £13.33 £66.67
    145 £73.00 £12.17 £60.83 £84.00 £14.00 £70.00
    150 £77.00 £12.83 £64.17 £88.00 £14.67 £73.33
    155 £81.00 £13.50 £67.50 £93.00 £15.50 £77.50
    160 £85.00 £14.17 £70.83 £97.00 £16.17 £80.83
    165 £89.00 £14.83 £74.17 £102.00 £17.00 £85.00
    170 £92.00 £15.33 £76.67 £106.00 £17.67 £88.33
    175 £96.00 £16.00 £80.00 £111.00 £18.50 £92.50
    180 £101.00 £16.83 £84.17 £115.00 £19.17 £95.83
    185 £104.00 £17.33 £86.67 £119.00 £19.83 £99.17
    190 £108.00 £18.00 £90.00 £124.00 £20.67 £103.33
    195 £112.00 £18.67 £93.33 £129.00 £21.50 £107.50
    200 £116.00 £19.33 £96.67 £133.00 £22.17 £110.83
    205 £120.00 £20.00 £100.00 £138.00 £23.00 £115.00
    210 £123.00 £20.50 £102.50 £142.00 £23.67 £118.33
    215 £128.00 £21.33 £106.67 £146.00 £24.33 £121.67
    220 £132.00 £22.00 £110.00 £151.00 £25.17 £125.83
    225 or more £135.00 £22.50 £112.50 £155.00 £25.83 £129.17

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