Fuel scale charge for periods starting before May 2009
For periods starting after 30 April 2008
The fuel scale charge applies to all business cars which are used for private motoring. The following table sets out the fuel scale charges
for VAT periods commencing after 30 April 2008.
The amount listed under Scale Charge is the VAT inclusive amount. You need to subtract the VAT due to get the figure to include in Box 6 on your VAT Return.
For vehicles which do not have a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:
- if its cylinder capacity is 1,400 cubic centimetres or less, use CO2 band 140 or below
- if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, use CO2 band 175
- if its cylinder capacity exceeds 2,000 cubic centimetres, use CO2 band 240 or above.
The first table is for use from 1 December 2008 as it uses the reduced standard rate of 15% to calculate the VAT figures.
| 12 Month return | Three Month return | One Month return | ||||
| CO2 Emissions Figure |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
|
£ |
£ |
£ |
£ |
£ |
£ |
|
|
120 or below |
555.00 |
72.39 |
138.00 |
18.00 |
46.00 |
6.00 |
| 125 | 830.00 | 108.26 | 207.00 | 27.00 | 69.00 | 9.00 |
| 130 | 830.00 | 108.26 | 207.00 | 27.00 | 69.00 | 9.00 |
| 135 | 830.00 | 108.26 | 207.00 | 27.00 | 69.00 | 9.00 |
| 140 | 885.00 | 115.43 | 221.00 | 28.83 | 73.00 | 9.52 |
| 145 | 940.00 | 122.61 | 234.00 | 30.52 | 78.00 | 10.17 |
| 150 | 995.00 | 129.78 | 248.00 | 32.35 | 82.00 | 10.70 |
| 155 | 1050.00 | 136.96 | 262.00 | 34.17 | 87.00 | 11.35 |
| 160 | 1105.00 | 144.13 | 276.00 | 36.00 | 92.00 | 12.00 |
| 165 | 1160.00 | 151.30 | 290.00 | 37.83 | 96.00 | 12.52 |
| 170 | 1215.00 | 158.48 | 303.00 | 39.52 | 101.00 | 13.17 |
| 175 | 1270.00 | 165.65 | 317.00 | 41.35 | 105.00 | 15.64 |
| 180 | 1325.00 | 172.83 | 331.00 | 43.17 | 110.00 | 14.35 |
| 185 | 1380.00 | 180.00 | 345.00 | 45.00 | 115.00 | 15.00 |
| 190 | 1435.00 | 187.17 | 359.00 | 46.83 | 119.00 | 15.52 |
| 195 | 1490.00 | 194.35 | 373.00 | 48.65 | 124.00 | 16.17 |
| 200 | 1545.00 | 201.52 | 386.00 | 50.35 | 128.00 | 16.70 |
| 205 | 1605.00 | 209.35 | 400.00 | 52.17 | 133.00 | 17.35 |
| 210 | 1660.00 | 216.52 | 414.00 | 54.00 | 138.00 | 18.00 |
| 215 | 1715.00 | 223.70 | 428.00 | 55.83 | 142.00 | 18.52 |
| 220 | 1770.00 | 230.87 | 442.00 | 57.65 | 147.00 | 19.17 |
| 225 | 1825.00 | 238.04 | 455.00 | 59.35 | 151.00 | 19.70 |
| 230 | 1880.00 | 245.22 | 469.00 | 61.17 | 156.00 | 20.35 |
| 235 or above | 1935.00 | 252.39 | 483.00 | 63.00 | 161.00 | 21.00 |
The following table applies up to 30 November 2008 and uses the 17.5% standard rate of VAT to calculate the amount of VAT due to HMRC.
| 12 Month return | Three Month return | One Month return | ||||
| CO2 Emissions Figure |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
|
£ |
£ |
£ |
£ |
£ |
£ |
|
|
120 or below |
555.00 |
82.66 |
138.00 |
20.55 |
46.00 |
6.85 |
| 125 | 830.00 | 123.62 | 207.00 | 30.83 | 69.00 | 10.28 |
| 130 | 830.00 | 123.62 | 207.00 | 30.83 | 69.00 | 10.28 |
| 135 | 830.00 | 123.62 | 207.00 | 30.83 | 69.00 | 10.28 |
| 140 | 885.00 | 131.81 | 221.00 | 32.91 | 73.00 | 10.87 |
| 145 | 940.00 | 140.00 | 234.00 | 34.85 | 78.00 | 11.62 |
| 150 | 995.00 | 148.19 | 248.00 | 36.94 | 82.00 | 12.24 |
| 155 | 1050.00 | 156.38 | 262.00 | 39.02 | 87.00 | 12.96 |
| 160 | 1105.00 | 164.57 | 276.00 | 41.11 | 92.00 | 13.70 |
| 165 | 1160.00 | 172.77 | 290.00 | 43.19 | 96.00 | 14.30 |
| 170 | 1215.00 | 180.96 | 303.00 | 45.13 | 101.00 | 15.04 |
| 175 | 1270.00 | 189.15 | 317.00 | 47.21 | 105.00 | 15.64 |
| 180 | 1325.00 | 197.34 | 331.00 | 49.30 | 110.00 | 16.38 |
| 185 | 1380.00 | 205.53 | 345.00 | 51.38 | 115.00 | 17.13 |
| 190 | 1435.00 | 213.72 | 359.00 | 53.47 | 119.00 | 17.72 |
| 195 | 1490.00 | 221.91 | 373.00 | 55.55 | 124.00 | 18.47 |
| 200 | 1545.00 | 230.11 | 386.00 | 57.49 | 128.00 | 19.06 |
| 205 | 1605.00 | 239.04 | 400.00 | 59.57 | 133.00 | 19.81 |
| 210 | 1660.00 | 247.23 | 414.00 | 61.66 | 138.00 | 20.55 |
| 215 | 1715.00 | 255.43 | 428.00 | 63.74 | 142.00 | 21.15 |
| 220 | 1770.00 | 263.62 | 442.00 | 65.83 | 147.00 | 21.89 |
| 225 | 1825.00 | 271.81 | 455.00 | 67.77 | 151.00 | 22.49 |
| 230 | 1880.00 | 280.00 | 469.00 | 69.85 | 156.00 | 23.23 |
| 235 or above | 1935.00 | 288.19 | 483.00 | 71.94 | 161.00 | 23.98 |
For periods starting after 30 April 2007
The fuel scale charge applies to all business cars which are used for
private motoring. The following table sets out the fuel scale charges
for VAT periods commencing after 30 April 2007.
| 12 Month return | Three Month return | One Month return | ||||
| CO2 Emissions Figure |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
|
£ |
£ |
£ |
£ |
£ |
£ |
|
|
140 or below |
730 |
108.72 |
182 |
27.11 |
60 |
8.94 |
| 145 | 780 | 116.17 | 195 | 29.04 | 65 | 9.68 |
| 150 | 830 | 123.62 | 207 | 30.83 | 69 | 10.28 |
| 155 | 880 | 131.06 | 219 | 32.62 | 73 | 10.87 |
| 160 | 925 | 137.77 | 231 | 34.40 | 77 | 11.47 |
| 165 | 975 | 145.21 | 243 | 36.19 | 81 | 12.06 |
| 170 | 1025 | 152.66 | 256 | 38.13 | 85 | 12.66 |
| 175 | 1075 | 160.11 | 268 | 39.91 | 89 | 13.26 |
| 180 | 1120 | 166.81 | 280 | 41.70 | 93 | 13.85 |
| 185 | 1170 | 174.26 | 292 | 43.49 | 97 | 14.45 |
| 190 | 1220 | 181.70 | 304 | 45.28 | 101 | 15.04 |
| 195 | 1270 | 189.15 | 317 | 47.21 | 105 | 15.64 |
| 200 | 1315 | 195.85 | 329 | 49.00 | 109 | 16.23 |
| 205 | 1365 | 203.30 | 341 | 50.79 | 113 | 16.83 |
| 210 | 1415 | 210.74 | 353 | 52.57 | 117 | 17.43 |
| 215 | 1465 | 218.19 | 365 | 54.36 | 121 | 18.02 |
| 220 | 1510 | 224.89 | 378 | 56.30 | 126 | 18.77 |
| 225 | 1560 | 232.34 | 390 | 58.09 | 130 | 19.36 |
| 230 | 1610 | 239.79 | 402 | 59.87 | 134 | 19.96 |
| 235 | 1660 | 247.23 | 414 | 61.66 | 138 | 20.55 |
| 240 or above | 1705 | 253.94 | 426 | 63.45 | 142 | 21.15 |
For periods starting after 30 April 2006
The fuel scale charge applies to all business cars which are used for
private motoring. The following table sets out the fuel scale charges
for VAT periods commencing after 30 April 2006.
| 12 Month return | Three Month return | One Month return | ||||
| Cylinder Capacity |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
| Diesel engine |
£ |
£ |
£ |
£ |
£ |
£ |
| 2000 or less |
1040 |
154.89 |
260 |
38.72 |
86 |
12.81 |
| More than 2000 | 1325 | 197.34 | 331 | 49.30 | 110 | 16.38 |
| Other Engines | ||||||
| 1400 or less | 1095 | 163.09 | 273 | 40.66 | 91 | 13.55 |
| 1401 to 2000 | 1385 | 206.28 | 346 | 51.53 | 115 | 17.13 |
| More than 2000 | 2035 | 303.09 | 508 | 75.66 | 169 | 25.17 |
For periods starting after 30 April 2005
The fuel scale charge applies to all business cars which are used for
private motoring. The following table sets out the fuel scale charges
for VAT periods commencing after 30 April 2005.
| 12 Month return | Three Month return | One Month return | ||||
| Cylinder Capacity |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
| Diesel engine |
£ |
£ |
£ |
£ |
£ |
£ |
| 2000 or less |
945 |
140.74 |
236 |
35.15 |
78 |
11.62 |
| More than 2000 | 1200 | 178.72 | 300 | 44.68 | 100 | 14.89 |
| Other Engines | ||||||
| 1400 or less | 985 | 146.70 | 246 | 36.64 | 82 | 12.21 |
| 1401 to 2000 | 1245 | 185.43 | 311 | 46.32 | 103 | 15.34 |
| More than 2000 | 1830 | 272.55 | 457 | 68.06 | 152 | 22.64 |
For periods starting after 30 April 2004
The fuel scale charge applies to all business cars which are used for
private motoring. The following table sets out the fuel scale charges
for VAT periods commencing after 30 April 2004.
| 12 Month return | Three Month return | One Month return | ||||
| Cylinder Capacity |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
| Diesel engine |
£ |
£ |
£ |
£ |
£ |
£ |
| 2000 or less |
865 |
128.82 |
216 |
32.17 |
72 |
10.72 |
| More than 2000 | 1095 | 163.08 | 273 | 40.65 | 91 | 13.55 |
| Other Engines | ||||||
| 1400 or less | 930 | 138.51 | 232 | 34.55 | 77 | 11.46 |
| 1401 to 2000 | 1174 | 175.00 | 293 | 43.63 | 97 | 14.44 |
| More than 2000 | 1730 | 257.65 | 432 | 64.34 | 144 | 21.44 |
For periods after starting 30 April 2003
The fuel scale charge applies to all business cars which are used for
private motoring. The following table sets out the fuel scale charges
for VAT periods commencing after 30 April 2003.
| 12 Month return | Three Month return | One Month return | ||||
| Cylinder Capacity |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
| Diesel engine |
£ |
£ |
£ |
£ |
£ |
£ |
| 2000 or less |
900 |
134.04 |
225 |
33.51 |
75 |
11.17 |
| More than 2000 | 1135 | 169.04 | 283 | 42.14 | 94 | 14.00 |
| Other Engines | ||||||
| 1400 or less | 950 | 141.48 | 237 | 35.29 | 79 | 11.76 |
| 1401 to 2000 | 1200 | 178.72 | 300 | 44.68 | 100 | 14.89 |
| More than 2000 | 1770 | 263.61 | 442 | 65.82 | 147 | 21.89 |
For periods starting after 30 April 2002
The fuel scale charge applies to all business cars which are used for
private motoring. The following table sets out the fuel scale charges
for VAT periods commencing on or after 1 May 2002.
| 12 Month return | Three Month return | One Month return | ||||
| Cylinder Capacity |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
| Diesel engine |
£ |
£ |
£ |
£ |
£ |
£ |
| 2000 or less |
850 |
126.59 |
212 |
31.57 |
70 |
10.42 |
| More than 2000 | 1075 | 160.10 | 268 | 39.91 | 89 | 13.25 |
| Other Engines | ||||||
| 1400 or less | 905 | 134.78 | 226 | 33.65 | 75 | 11.17 |
| 1401 to 2000 | 1145 | 170.53 | 286 | 42.59 | 95 | 14.14 |
| More than 2000 | 1690 | 251.70 | 422 | 62.85 | 140 | 20.85 |
For periods starting after 30 April 2001
The fuel scale charge applies to all business cars which are used for
private motoring. The following table sets out the fuel scale charges
for VAT periods commencing on or after 6 April 2001.
| 12 Month return | Three Month return | One Month return | ||||
| Cylinder Capacity |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
| Diesel engine |
£ |
£ |
£ |
£ |
£ |
£ |
| 2000 or less |
900 |
134.04 |
225 |
33.51 |
75 |
11.17 |
| More than 2000 | 1145 | 170.53 | 286 | 42.59 | 95 | 14.14 |
| Other Engines | ||||||
| 1400 or less | 970 | 144.46 | 242 | 36.04 | 80 | 11.91 |
| 1401 to 2000 | 1230 | 183.19 | 307 | 45.72 | 102 | 15.19 |
| More than 2000 | 1815 | 270.31 | 453 | 67.46 | 151 | 22.48 |
For periods starting after 5 April 2000
The following table sets out the fuel scale charges for VAT periods commencing
on or after 6 April 2000:
| 12 Month return | Three Month return | One Month return | ||||
| Cylinder Capacity |
Scale Charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
Scale charge |
VAT due per vehicle |
| Diesel engine |
£ |
£ |
£ |
£ |
£ |
£ |
| 2000 or less |
930 |
138.51 |
232 |
34.55 |
77 |
11.46 |
| More than 2000 |
1180 |
175.74 |
295 |
43.93 |
98 |
14.59 |
| Other Engines | ||||||
| 1400 or less |
1025 |
152.65 |
256 |
38.12 |
85 |
12.65 |
| 1401 to 2000 |
1300 |
193.61 |
325 |
48.40 |
108 |
16.08 |
| More than 2000 |
1915 |
285.21 |
478 |
71.19 |
159 |
23.68 |
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