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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.

    Notes to the CO2 emissions figures

    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:

    Notes applicable to the following Quarterly, Annual and Monthly tables

    1. For a car of a description in the first column of the valuation table, the value on the flat-rate basis of all supplies of road fuel made to any one individual in respect of that car for a prescribed accounting period is the amount specified under whichever of the second, third or fourth columns corresponds with the length of the prescribed accounting period.
    2. Where a CO2 emissions figure is specified in relation to a car in a UK approval certificate or in a certificate of conformity issued by a manufacturer in another member state corresponding to a UK approval certificate (corresponding certificate of conformity), if:
      • only one figure is specified in the certificate, that figure is the car's CO2 emissions figure for those purposes
      • more than one figure is specified in the certificate, the figure specified as the CO2 (combined) emissions figure is the car's CO2 emissions figure for those purposes
      • separate CO2 emissions figures are specified for different fuels, the lowest figure specified, or, in a case within the sub-paragraph above, the lowest CO2 (combined) emissions figure specified is the car's CO2 emissions figure for those purposes.
    3. For paragraph 2, if the car's CO2 emissions figure is not a multiple of 5 it is rounded down to the nearest multiple of 5 for those purposes.
    4. Where no UK approval certificate or corresponding certificate of conformity is issued in relation to a car, or where a certificate is issued but no emissions figure is specified in it, the car's CO2 emissions figure for the purposes of the valuation table is:
      • 140 if the cylinder capacity is 1,400cc or less
      • 175 if the cylinder capacity is 1,401 to 2,000cc
      • 225 or more if the cylinder capacity is 2,001cc or more.
    5. For paragraph 4, the car's cylinder capacity is the capacity of its engine as calculated for the purposes of the Vehicle Excise and Registration Act 1994.
    6. The flat-rate value of the supplies is determined as if the supplies made to the individual during those parts of the period were in respect of only one car in any case where:
      • in a prescribed accounting period, there are supplies of fuel for private use to an individual in respect of one car for a part of the period and in respect of another car for another part of the period,
        and
      • at the end of that period one of those cars neither belongs to, nor is allocated to, the individual.
    7. (1) Where paragraph 6 applies, the value of the supplies is to be determined as follows:
      • if each of the 2 or more cars falls within the same description of car specified in the valuation table, the value specified in the valuation table for that description of car applies for the whole of the prescribed accounting period
      • if one of those cars falls within a description of car specified in that table which is different from the others, the value of the supplies is the aggregate of the relevant fractions of the consideration appropriate for each description of car in the valuation table.
      (2) The 'relevant fraction' in relation to any car is that which the part of the prescribed accounting period in which fuel was supplied for private use in respect of the car bears to the whole of that period.
    8. 'CO2 emissions figure' means a CO2 emissions figure expressed in grams per kilometer driven.
    9. 'UK approval certificate' means a certificate issued under either:
      • Section 58(1) or (4) of the Road Traffic Act 1988
      • Article 31A (4) or (5) of the Road Traffic (Northern Ireland) Order 1981.
  • Go to ...
  • quarterly basis
  • annual basis
  • monthly basis
  •  


    Quarterly basis (3 month period)
    CO2 Band
    gm/km
    01.05.2017 to 30.04.2018 01.05.2016 to 30.04.2017
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after
    1 May 2017 and are valid until 30 April 2018
    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
    Gross VAT (20%) Net Gross VAT (20%) Net
    120 or less £140.00 £23.33 £116.67 £116.00 £19.33 £96.67
    125 £211.00 £35.17 £175.83 £175.00 £29.17 £145.83
    130 £224.00 £37.33 £186.67 £186.00 £31.00 £155.00
    135 £238.00 £39.67 £198.33 £197.00 £32.83 £164.17
    140 £252.00 £42.00 £210.00 £209.00 £34.83 £174.17
    145 £267.00 £44.50 £222.50 £221.00 £36.83 £184.17
    150 £281.00 £46.83 £234.17 £233.00 £38.83 £194.17
    155 £295.00 £49.17 £245.83 £245.00 £40.83 £204.17
    160 £309.00 £51.50 £257.50 £256.00 £42.67 £213.33
    165 £323.00 £53.83 £269.17 £268.00 £44.67 £223.33
    170 £337.00 £56.17 £280.83 £279.00 £46.50 £232.50
    175 £351.00 £58.50 £292.50 £291.00 £48.50 £242.50
    180 £365.00 £60.83 £304.17 £303.00 £50.50 £252.50
    185 £379.00 £63.17 £315.83 £314.00 £52.33 £261.67
    190 £393.00 £65.50 £327.50 £326.00 £54.33 £271.67
    195 £408.00 £68.00 £340.00 £338.00 £56.33 £281.67
    200 £422.00 £70.33 £351.67 £350.00 £58.33 £291.67
    205 £436.00 £72.67 £363.33 £362.00 £60.33 £301.67
    210 £449.00 £74.83 £374.17 £373.00 £62.17 £310.83
    215 £463.00 £77.17 £385.83 £384.00 £64.00 £320.00
    220 £478.00 £79.67 £398.33 £396.00 £66.00 £330.00
    225 or more £492.00 £82.00 £410.00 £408.00 £68.00 £340.00

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    Annual basis (12 month period)
    CO2 Band
    gm/km
    01.05.2017 to 30.04.2018 01.05.2016 to 30.04.2017
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after
    1 May 2017 and are valid until 30 April 2018
    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
    Gross VAT (20%) Net Gross VAT (20%) Net
    120 or less £563.00 £93.83 £469.17 £467.00 £77.83 £389.17
    125 £842.00 £140.33 £701.67 £699.00 £116.50 £582.50
    130 £901.00 £150.17 £750.83 £747.00 £124.50 £622.50
    135 £955.00 £159.17 £795.83 £792.00 £132.00 £660.00
    140 £1,013.00 £168.83 £844.17 £841.00 £140.17 £700.83
    145 £1,068.00 £178.00 £890.00 £886.00 £147.67 £738.33
    150 £1,126.00 £187.67 £938.33 £934.00 £155.67 £778.33
    155 £1,180.00 £196.67 £983.33 £979.00 £163.17 £815.83
    160 £1,239.00 £206.50 £1,032.50 £1,028.00 £171.33 £856.67
    165 £1,293.00 £215.50 £1,077.50 £1,073.00 £178.83 £894.17
    170 £1,351.00 £225.17 £1,125.83 £1,121.00 £186.83 £934.17
    175 £1,405.00 £234.17 £1,170.83 £1,166.00 £194.33 £971.67
    180 £1,464.00 £244.00 £1,220.00 £1,214.00 £202.33 £1,011.67
    185 £1,518.00 £253.00 £1,265.00 £1,259.00 £209.83 £1,049.17
    190 £1,577.00 £262.83 £1,314.17 £1,308.00 £218.00 £1,090.00
    195 £1,631.00 £271.83 £1,359.17 £1,353.00 £225.50 £1,127.50
    200 £1,689.00 £281.50 £1,407.50 £1,401.00 £233.50 £1,167.50
    205 £1,743.00 £290.50 £1,452.50 £1,446.00 £241.00 £1,205.00
    210 £1,802.00 £300.33 £1,501.67 £1,495.00 £249.17 £1,245.83
    215 £1,856.00 £309.33 £1,546.67 £1,540.00 £256.67 £1,283.33
    220 £1,914.00 £319.00 £1,595.00 £1,588.00 £264.67 £1,323.33
    225 or more £1,969.00 £328.17 £1,640.83 £1,633.00 £272.17 £1,360.83

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    Monthly basis (1 month period)
    CO2 Band
    gm/km
    01.05.2017 to 30.04.2018 01.05.2016 to 30.04.2017
    These are the charges which apply from the start of the first prescribed accounting period beginning on or after
    1 May 2017 and are valid until 30 April 2018
    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
    Gross VAT (20%) Net Gross VAT (20%) Net
    120 or less £46.00 £7.67 £38.33 £38.00 £6.33 £31.67
    125 £70.00 £11.67 £58.33 £58.00 £9.67 £48.33
    130 £74.00 £12.33 £61.67 £61.00 £10.17 £50.83
    135 £79.00 £13.17 £65.83 £65.00 £10.83 £54.17
    140 £84.00 £14.00 £70.00 £69.00 £11.50 £57.50
    145 £88.00 £14.67 £73.33 £73.00 £12.17 £60.83
    150 £93.00 £15.50 £77.50 £77.00 £12.83 £64.17
    155 £98.00 £16.33 £81.67 £81.00 £13.50 £67.50
    160 £102.00 £17.00 £85.00 £85.00 £14.17 £70.83
    165 £107.00 £17.83 £89.17 £89.00 £14.83 £74.17
    170 £111.00 £18.50 £92.50 £92.00 £15.33 £76.67
    175 £116.00 £19.33 £96.67 £96.00 £16.00 £80.00
    180 £121.00 £20.17 £100.83 £101.00 £16.83 £84.17
    185 £125.00 £20.83 £104.17 £104.00 £17.33 £86.67
    190 £131.00 £21.83 £109.17 £108.00 £18.00 £90.00
    195 £136.00 £22.67 £113.33 £112.00 £18.67 £93.33
    200 £140.00 £23.33 £116.67 £116.00 £19.33 £96.67
    205 £145.00 £24.17 £120.83 £120.00 £20.00 £100.00
    210 £149.00 £24.83 £124.17 £123.00 £20.50 £102.50
    215 £154.00 £25.67 £128.33 £128.00 £21.33 £106.67
    220 £159.00 £26.50 £132.50 £132.00 £22.00 £110.00
    225 or more £163.00 £27.17 £135.83 £135.00 £22.50 £112.50

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