Fuel Scale charges from 1 May 2010
For periods starting after 30 April 2010
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 2010.
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 for which unable to find 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 are accurate you should still check the official tables published by 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 |
570.00 |
84.89 |
141.00 |
21.00 |
47.00 |
7.00 |
| 125 | 850.00 | 126.60 | 212.00 | 31.57 | 70.00 | 10.43 |
| 130 | 850.00 | 126.60 | 212.00 | 31.57 | 70.00 | 10.43 |
| 135 | 910.00 | 135.53 | 227.00 | 33.81 | 75.00 | 11.17 |
| 140 | 965.00 | 143.72 | 241.00 | 35.89 | 80.00 | 11.91 |
| 145 | 1020.00 | 151.91 | 255.00 | 37.98 | 85.00 | 12.66 |
| 150 | 1080.00 | 160.85 | 269.00 | 40.06 | 89.00 | 13.26 |
| 155 | 1135.00 | 169.04 | 283.00 | 42.15 | 94.00 | 14.00 |
| 160 | 1190.00 | 177.23 | 297.00 | 44.23 | 99.00 | 14.74 |
| 165 | 1250.00 | 186.17 | 312.00 | 46.47 | 104.00 | 15.49 |
| 170 | 1305.00 | 194.36 | 326.00 | 48.55 | 108.00 | 16.09 |
| 175 | 1360.00 | 202.55 | 340.00 | 50.64 | 113.00 | 16.83 |
| 180 | 1420.00 | 211.49 | 354.00 | 52.72 | 118.00 | 17.57 |
| 185 | 1475.00 | 219.68 | 368.00 | 54.81 | 122.00 | 18.17 |
| 190 | 1530.00 | 227.87 | 383.00 | 57.04 | 127.00 | 18.91 |
| 195 | 1590.00 | 236.81 | 397.00 | 59.13 | 132.00 | 19.66 |
| 200 | 1645.00 | 245.00 | 411.00 | 61.21 | 137.00 | 20.40 |
| 205 | 1705.00 | 253.94 | 425.00 | 63.30 | 141.00 | 21.00 |
| 210 | 1760.00 | 262.13 | 439.00 | 65.38 | 146.00 | 21.74 |
| 215 | 1815.00 | 270.32 | 454.00 | 67.62 | 151.00 | 22.49 |
| 220 | 1875.00 | 279.26 | 468.00 | 69.70 | 156.00 | 23.23 |
| 225 | 1930.00 | 287.45 | 482.00 | 71.79 | 160.00 | 23.83 |
| 230 or above | 1985.00 | 295.64 | 496.00 | 73.87 | 165.00 | 24.57 |
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