Businesses must use the following VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023.
CO₂ emissions | Fuel scale charge ¹ | VAT on fuel scale charge | VAT exclusive fuel scale charge |
---|---|---|---|
g/km | £ | £ | £ |
120 or less | 61.00 | 10.17 | 50.83 |
125 | 91.00 | 15.17 | 75.83 |
130 | 97.00 | 16.17 | 80.83 |
135 | 103.00 | 17.17 | 85.83 |
140 | 110.00 | 18.33 | 91.67 |
145 | 115.00 | 19.17 | 95.83 |
150 | 122.00 | 20.33 | 101.67 |
155 | 128.00 | 21.33 | 106.67 |
160 | 134.00 | 22.33 | 111.67 |
165 | 140.00 | 23.33 | 116.67 |
170 | 146.00 | 24.33 | 121.67 |
175 | 152.00 | 25.33 | 126.67 |
180 | 159.00 | 26.50 | 132.50 |
185 | 164.00 | 27.33 | 136.67 |
190 | 171.00 | 28.50 | 142.50 |
195 | 178.00 | 29.67 | 148.33 |
200 | 183.00 | 30.50 | 152.50 |
205 | 190.00 | 31.67 | 158.33 |
210 | 195.00 | 32.50 | 162.50 |
215 | 202.00 | 33.67 | 168.33 |
220 | 208.00 | 34.67 | 173.33 |
225 or more | 214.00 | 35.67 | 178.33 |
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: