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VAT on private fuel — Quarterly 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 145.00 24.17 120.83
125 219.00 36.50 182.50
130 233.00 38.83 194.17
135 247.00 41.17 205.83
140 262.00 43.67 218.33
145 277.00 46.17 230.83
150 292.00 48.67 243.33
155 306.00 51.00 255.00
160 321.00 53.50 267.50
165 336.00 56.00 280.00
170 350.00 58.33 291.67
175 364.00 60.67 303.33
180 379.00 63.17 315.83
185 394.00 65.67 328.33
190 409.00 68.17 340.83
195 423.00 70.50 352.50
200 438.00 73.00 365.00
205 453.00 75.50 377.50
210 467.00 77.83 389.17
215 481.00 80.17 400.83
220 496.00 82.67 413.33
225 or more 511.00 85.17 425.83
  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.