Fuel Scale Charge from 1 May 2011

For periods starting after 30 April 2011

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.

Where your VAT period spans the change in rate you will need to apportion the Fuel Scale Charge using the new tables from 4 January 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.

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 630.00 105.00 157.00 26.17 52.00 8.67
125 945.00 157.50 236.00 39.33 78.00 13.00
130 1010.00 168.33 252.00 42.00 84.00 14.00
135 1070.00 178.33 268.00 44.67 89.00 14.83
140 1135.00 189.17 283.00 47.17 94.00 15.67
145 1200.00 200.00 299.00 49.83 99.00 16.50
150 1260.00 210.00 315.00 52.50 105.00 17.50
155 1325.00 220.83 331.00 55.17 110.00 18.33
160 1385.00 230.83 346.00 57.67 115.00 19.17
165 1450.00 241.67 362.00 60.33 120.00 20.00
170 1515.00 252.50 378.00 63.00 126.00 21.00
175 1575.00 262.50 394.00 65.67 131.00 21.83
180 1640.00 273.33 409.00 68.17 136.00 22.67
185 1705.00 284.17 425.00 70.83 141.00 23.50
190 1765.00 294.17 441.00 73.50 147.00 24.50
195 1830.00 305.00 457.00 76.17 152.00 25.33
200 1890.00 315.00 472.00 78.67 157.00 26.17
205 1955.00 325.83 488.00 81.33 162.00 27.00
210 2020.00 336.67 504.00 84.00 168.00 28.00
215 2080.00 346.67 520.00 86.67 173.00 28.83
220 2145.00 357.50 536.00 89.33 178.00 29.67
225 or more 2205.00 367.50 551.00 91.83 183.00 30.50