Fuel Scale Charge information from 1 January 2010
1 January 2010 – increase in rate of VAT
The table below has been recalculated to show the rates at 17.5% for fuel scale charge.
Remember that you will have to apply the right rate for the period. Where your VAT period spans the change in rate you will need to apply the right rate: the 15% rate for the first part and 17.5% for the second part. There is a table on this site that sets out the same data below but calculated at 15%.
For periods starting after 30 April 2009
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 2009.
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:
Whilst every effort has been made to ensure that the figures in the following tables is correct you should still check that the figures are correct.
| 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 |
505.00 |
75.21 |
126.00 |
18.77 |
42.00 |
6.26 |
| 125 | 755.00 | 112.45 | 189.00 | 28.15 | 63.00 | 9.38 |
| 130 | 755.00 | 112.45 | 189.00 | 28.15 | 63.00 | 9.38 |
| 135 | 755.00 | 112.45 | 189.00 | 28.15 | 63.00 | 9.38 |
| 140 | 805.00 | 119.89 | 201.00 | 29.94 | 67.00 | 9.98 |
| 145 | 855.00 | 127.34 | 214.00 | 31.87 | 71.00 | 10.57 |
| 150 | 905.00 | 134.79 | 226.00 | 33.66 | 75.00 | 11.17 |
| 155 | 960.00 | 142.98 | 239.00 | 35.60 | 79.00 | 11.77 |
| 160 | 1010.00 | 150.43 | 251.00 | 37.38 | 83.00 | 12.36 |
| 165 | 1060.00 | 157.87 | 264.00 | 39.32 | 88.00 | 13.11 |
| 170 | 1110.00 | 165.32 | 276.00 | 41.11 | 92.00 | 13.70 |
| 175 | 1160.00 | 172.77 | 289.00 | 43.04 | 96.00 | 14.30 |
| 180 | 1210.00 | 180.21 | 302.00 | 44.98 | 100.00 | 14.89 |
| 185 | 1260.00 | 187.66 | 314.00 | 46.77 | 104.00 | 15.49 |
| 190 | 1310.00 | 195.11 | 327.00 | 48.70 | 109.00 | 16.23 |
| 195 | 1360.00 | 202.55 | 339.00 | 50.43 | 113.00 | 16.83 |
| 200 | 1410.00 | 210.00 | 352.00 | 52.43 | 117.00 | 17.43 |
| 205 | 1465.00 | 218.19 | 365.00 | 54.36 | 121.00 | 18.02 |
| 210 | 1515.00 | 225.64 | 378.00 | 56.30 | 126.00 | 18.77 |
| 215 | 1565.00 | 233.09 | 390.00 | 58.09 | 130.00 | 19.36 |
| 220 | 1615.00 | 240.53 | 403.00 | 60.02 | 134.00 | 19.96 |
| 225 | 1665.00 | 247.98 | 416.00 | 61.96 | 138.00 | 20.55 |
| 230 | 1715.00 | 255.43 | 428.00 | 63.74 | 142.00 | 21.15 |
| 235 or above | 1765.00 | 262.87 | 441.00 | 65.68 | 147.00 | 21.89 |
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