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VAT on private fuel — Monthly scale charges

Businesses must use the following VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2021.

CO₂ emissions Fuel scale charge ¹ VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 48.00 8.00 40.00
125 72.00 12.00 60.00
130 77.00 12.83 64.17
135 82.00 13.67 68.33
140 87.00 14.50 72.50
145 91.00 15.17 75.83
150 97.00 16.17 80.83
155 102.00 17.00 85.00
160 106.00 17.67 88.33
165 111.00 18.50 92.50
170 116.00 19.33 96.67
175 121.00 20.17 100.83
180 126.00 21.00 105.00
185 130.00 21.67 108.33
190 136.00 22.67 113.33
195 141.00 23.50 117.50
200 145.00 24.17 120.83
205 150.00 25.00 125.00
210 155.00 25.83 129.17
215 160.00 26.67 133.33
220 165.00 27.50 137.50
225 or more 169.00 28.17 140.83
  1. Where the CO₂ emissions are 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 the lower of the two CO₂ emissions figures should be used.

    For cars which are too old to have a CO₂ emissions figure identify the CO₂ band by reference to the car’s engine size as follows:

    • cylinder capacity of 1,400 cc or less – use CO₂ band 140;
    • cylinder capacity exceeds 1,400 cc but does not exceed 2,000 cc – use CO₂ band 175;
    • cylinder capacity exceeds 2,000 cc - use CO₂ band 225 or above.