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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 2025.

CO₂ emissions Fuel scale charge ¹ VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 54.00 9.00 45.00
125 82.00 13.67 68.33
130 87.00 14.50 72.50
135 93.00 15.50 77.50
140 99.00 16.50 82.50
145 103.00 17.17 85.83
150 109.00 18.17 90.83
155 115.00 19.17 95.83
160 120.00 20.00 100.00
165 126.00 21.00 105.00
170 131.00 21.83 109.17
175 137.00 22.83 114.17
180 143.00 23.83 119.17
185 148.00 24.67 123.33
190 153.00 25.50 127.50
195 159.00 26.80 132.50
200 164.00 27.33 136.67
205 170.00 28.33 141.67
210 175.00 29.17 145.83
215 181.00 30.17 150.83
220 187.00 31.17 155.83
225 or more 192.00 32.00 160.00

  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.