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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


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