Fuel Scale Charge from 1 May 2010

For periods starting after 30 April 2010

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 2010 but applying only from 4 January 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 or below
  • 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 230 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 570.00 95.00 141.00 23.50 47.00 7.83
125 850.00 141.67 212.00 35.33 70.00 11.67
130 850.00 141.67 212.00 35.33 70.00 11.67
135 910.00 151.67 227.00 37.83 75.00 12.50
140 965.00 160.83 241.00 40.17 80.00 13.33
145 1020.00 170.00 255.00 42.50 85.00 14.17
150 1080.00 180.00 269.00 44.83 89.00 14.83
155 1135.00 189.17 283.00 47.17 94.00 15.67
160 1190.00 198.33 297.00 49.50 99.00 16.50
165 1250.00 208.33 312.00 52.00 104.00 17.33
170 1305.00 217.50 326.00 54.33 108.00 18.00
175 1360.00 226.67 340.00 56.67 113.00 18.83
180 1420.00 236.67 354.00 59.00 118.00 19.67
185 1475.00 245.83 368.00 61.33 122.00 20.33
190 1530.00 255.00 383.00 63.83 127.00 21.17
195 1590.00 265.00 397.00 66.17 132.00 22.00
200 1645.00 274.17 411.00 68.50 137.00 22.83
205 1705.00 284.17 425.00 70.83 141.00 23.50
210 1760.00 293.33 439.00 73.17 146.00 24.33
215 1815.00 302.50 454.00 75.67 151.00 25.17
220 1875.00 312.50 468.00 78.00 156.00 26.00
225 1930.00 321.67 482.00 80.33 160.00 26.67
230 or above 1985.00 330.83 496.00 82.67 165.00 27.50

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