Latest VAT on private fuel - Annual scale charges
Businesses must use the following VAT fuel scale charges from the start of their next accounting period beginning on or after 1 May 2024
| CO2 | Fuel scale charge | VAT on fuel scale charge | VAT exclusive fuel scale charge |
|---|---|---|---|
| g/km | £ | £ | £ |
| 205 | 174 | 29.00 | 145.00 |
| 145 | 331 | 55.17 | 275.83 |
| 155 | 471 | 78.50 | 392.50 |
| 165 | 612 | 102.00 | 510.00 |
| 170 | 685 | 114.17 | 570.83 |
| 120 or less | 702 | 117.00 | 585.00 |
| 180 | 825 | 137.50 | 687.50 |
| 185 | 893 | 148.83 | 744.17 |
| 125 | 1,050 | 175.00 | 875.00 |
| 130 | 1,123 | 187.17 | 935.83 |
| 135 | 1,191 | 198.50 | 992.50 |
| 140 | 1,263 | 210.50 | 1,052.50 |
| 150 | 1,404 | 234.00 | 1,170.00 |
| 160 | 1,544 | 257.33 | 1,286.67 |
| 175 | 1,752 | 292.00 | 1,460.00 |
| 190 | 1,965 | 327.50 | 1,637.50 |
| 195 | 2,033 | 338.83 | 1,694.17 |
| 200 | 2,106 | 351.00 | 1,755.00 |
| 210 | 2,246 | 374.33 | 1,871.67 |
| 215 | 2,314 | 385.67 | 1,928.33 |
| 225 or more | 2,454 | 409.00 | 2,045.00 |
For a bi-fuel vehicle the lower of the two CO2 emissions figures should be used.
Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2024