For periods starting after 30 April 2013

For periods starting after 30 April 2013

The fuel scale charge applies to all business cars which are used for private motoring. The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2011.

The amount listed under Scale Charge is the VAT inclusive amount. You need to subtract the VAT due to get the figure to include in Box 6 on your VAT Return.

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. For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two figures should be used. For vehicles for which unable to find a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:

  • if its cylinder capacity is 1,400 cubic centimetres or less, use CO2 band 140
  • if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, use CO2 band 175
  • if its cylinder capacity exceeds 2,000 cubic centimetres, use CO2 band 225 or above.

Whilst every effort has been made to ensure that the figures in the following tables are accurate you should still check the official tables published by HMRC.

12 Month return Three Month return One Month return
CO2 Emissions Figure Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
£ £ £ £ £ £
120 or below 675.00 112.50 168.00 28.00 56.00 9.33
125 1010.00 168.33 253.00 42.17 84.00 14.00
130 1080.00 180.00 269.00 44.83 89.00 14.83
135 1145.00 190.83 286.00 47.67 95.00 15.83
140 1215.00 202.50 303.00 50.50 101.00 16.83
145 1280.00 213.33 320.00 53.33 106.00 17.67
150 1350.00 225.00 337.00 56.17 112.00 18.67
155 1415.00 235.83 354.00 59.00 118.00 19.67
160 1485.00 247.50 371.00 61.83 123.00 20.50
165 1550.00 258.33 388.00 64.67 129.00 21.50
170 1620.00 270.00 404.00 63.33 134.00 22.33
175 1685.00 280.83 421.00 70.17 140.00 23.33
180 1755.00 292.50 438.00 73.00 146.00 24.33
185 1820.00 303.33 455.00 75.83 151.00 25.17
190 1890.00 315.00 472.00 78.67 157.00 26.17
195 1955.00 325.83 489.00 81.50 162.00 27.17
200 2025.00 337.50 506.00 84.33 168.00 28.00
205 2090.00 348.83 523.00 87.17 174.00 29.00
210 2160.00 360.00 539.00 89.83 179.00 29.83
215 2225.00 370.83 556.00 92.67 185.00 30.83
220 2295.00 382.50 573.00 95.50 191.00 31.83
225 or more 2360.00 393.33 590.00 98.33 196.00 32.67