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VAT on private fuel — Quarterly scale charges
Businesses must use the following VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2024.
| CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
|---|---|---|---|
| g/km | £ | £ | £ |
| 120 or less | 174.00 | 29.00 | 145.00 |
| 125 | 263.00 | 43.83 | 219.17 |
| 130 | 279.00 | 46.50 | 232.50 |
| 135 | 297.00 | 49.50 | 247.50 |
| 140 | 315.00 | 52.50 | 262.50 |
| 145 | 332.00 | 55.33 | 276.67 |
| 150 | 350.00 | 58.33 | 291.67 |
| 155 | 368.00 | 61.33 | 306.67 |
| 160 | 385.00 | 64.17 | 320.83 |
| 165 | 403.00 | 67.17 | 335.83 |
| 170 | 420.00 | 70.00 | 350.00 |
| 175 | 437.00 | 72.83 | 364.17 |
| 180 | 455.00 | 75.83 | 379.17 |
| 185 | 473.00 | 78.83 | 394.17 |
| 190 | 490.00 | 81.67 | 408.33 |
| 195 | 508.00 | 84.67 | 423.33 |
| 200 | 526.00 | 87.67 | 438.33 |
| 205 | 544.00 | 90.67 | 453.33 |
| 210 | 560.00 | 93.33 | 466.67 |
| 215 | 578.00 | 96.33 | 481.67 |
| 220 | 596.00 | 99.33 | 496.67 |
| 225 or more | 613.00 | 102.17 | 510.83 |
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Where the CO₂ emissions are 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 the lower of the two CO₂ emissions figures should be used.
For cars which are too old to have a CO₂ emissions figure identify the CO₂ band by reference to the car’s engine size as follows:
- cylinder capacity of 1,400 cc or less – use CO₂ band 140;
- cylinder capacity exceeds 1,400 cc but does not exceed 2,000 cc – use CO₂ band 175;
- cylinder capacity exceeds 2,000 cc - use CO₂ band 225 or above.