VAT Rates and Registration Limits

Fuel Scale Charge

The fuel scale charges for VAT apply where cars have private use and where input tax is claimed on fuel. The basis of calculating the charge is based on the carbon dioxide emissions.

VAT fuel scale charges for return periods commencing on or after 1 May 2010

 
VAT fuel scale charges for 3 month periods

CO2 emissions

grams per kilometre

VAT fuel scale charge 
VAT
VAT exclusive
 

£

£

£

120 or less

141
21.00
120.00
125
212
31.57
180.43
130
212
31.57
180.43
135
227
33.81
193.19
140
241
35.89
205.11
145
255
37.98
217.02
150
269
40.06
228.94
155
283
42.15
240.85
160
297
44.23
252.77
165
312
46.47
265.53
170
326
48.55
277.45
175
340
50.64
289.36
180
354
52.72
301.28
185
368
54.81
313.19
190
383
57.04
325.96
195
397
59.13
337.87
200
411
61.21
349.79
205
425
63.30
361.70
210
439
65.38
373.62
215
454
67.62
386.38
220
468
69.70
398.30
225
482
71.79
410.21
230
496
73.87
422.13
235 or above
496
73.87

422.13

VAT fuel scale charges for periods on or after 4 January 2011

 
VAT fuel scale charges for 3 month periods

CO2 emissions

grams per kilometre

VAT fuel scale charge 
VAT
VAT exclusive
 

£

£

£

120 or less

141
23.50
117.50
125
212
35.33
176.67
130
212
35.33
176.67
135
227
37.83
189.17
140
241
40.17
200.83
145
255
42.50
212.50
150
269
44.83
224.17
155
283
47.17
235.83
160
297
49.50
247.50
165
312
52.00
260.00
170
326
54.33
271.67
175
340
56.67
283.33
180
354
59.00
295.00
185
368
61.33
306.67
190
383
63.83
319.17
195
397
66.17
330.83
200
411
68.50
342.50
205
425
70.83
354.17
210
439
73.17
365.83
215
454
75.67
378.33
220
468
78.00
390.00
225
482
80.33
401.67
230
496
82.67
413.33
235 or above
496
82.67
413.33

Rates for monthly returns or other non regular VAT periods are adjusted pro-rata.