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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 2026.

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 81.00 13.50 67.50
130 86.00 14.33 71.67
135 92.00 15.33 76.67
140 98.00 16.33 81.67
145 103.00 17.17 85.83
150 109.00 18.17 90.83
155 114.00 19.00 95.00
160 119.00 19.83 99.17
165 125.00 20.83 104.17
170 130.00 21.67 108.33
175 136.00 22.67 113.33
180 142.00 23.67 118.33
185 146.00 24.33 121.67
190 152.00 25.33 126.67
195 158.00 26.33 131.67
200 163.00 27.17 135.83
205 169.00 28.17 140.83
210 174.00 29.00 145.00
215 180.00 30.00 150.00
220 185.00 30.83 154.17
225 or more 190.00 31.67 158.33

  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.