Fuel Scale Charge from 1 May 2012

For periods starting after 30 April 2012

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.

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 665.00 110.83 166.00 27.67 55.00 9.17
125 1000.00 166.67 250.00 41.67 83.00 13.83
130 1065.00 177.50 266.00 44.33 88.00 14.67
135 1135.00 189.17 283.00 47.17 94.00 15.67
140 1200.00 200.00 300.00 50.00 100.00 16.67
145 1270.00 211.67 316.00 52.67 105.00 17.50
150 1335.00 222.50 333.00 55.50 111.00 18.50
155 1400.00 233.33 350.00 58.33 116.00 19.33
160 1470.00 245.00 366.00 61.00 122.00 20.33
165 1535.00 255.83 383.00 63.83 127.00 21.17
170 1600.00 266.67 400.00 66.67 133.00 22.17
175 1670.00 278.33 416.00 69.33 138.00 23.00
180 1735.00 289.17 433.00 72.17 144.00 24.00
185 1800.00 300.00 450.00 75.00 150.00 25.00
190 1870.00 311.67 467.00 77.83 155.00 25.83
195 1935.00 322.50 483.00 80.50 161.00 26.83
200 2000.00 333.33 500.00 83.33 166.00 27.67
205 2070.00 345.00 517.00 86.17 172.00 27.67
210 2135.00 355.83 533.00 88.83 177.00 29.50
215 2200.00 366.67 550.00 91.67 183.00 30.50
220 2270.00 378.33 567.00 94.50 189.00 31.50
225 or more 2335.00 389.17 583.00 97.17 194.00 32.33

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