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VAT Fuel Scale Charges

Where businesses buy fuel which has some degree of private use, they must account for output VAT on a scale charge. This is based on the CO₂ emissions (rounded down to the next multiple of 5).

These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2011.

CO₂ band	VAT fuel scale charge, 12 month period	VAT fuel scale charge, 3 month period	VAT fuel scale charge, 1 month period
	£	£	£
120 or less	630	157	52
125 – 129	945	236	78
130 – 134	1,010	252	84
135 – 139	1,070	268	89
140 – 144	1,135	283	94
145 – 149	1,200	299	99
150 – 154	1,260	315	105
155 – 159	1,325	331	110
160 – 164	1,385	346	115
165 – 169	1,450	362	120
170 – 174	1,515	378	126
175 – 179	1,575	394	131
180 – 184	1,640	409	136
185 – 189	1,705	425	141
190 – 194	1,765	441	147
195 – 199	1,830	457	152
200 – 204	1,890	472	157
205 – 209	1,955	488	162
210 – 214	2,020	504	168
215 – 219	2,080	520	173
220 – 224	2,145	536	178
225 or more	2,205	551	183