VAT Fuel Scale charges – not got a CO2 figure for your car?

Sorry, not a very exciting topic, but I’ve had a couple of phone calls recently from people who wanted to know how to work out the CO2 figure for a vehicle for which this information has not been published, usually because the vehicle was made before the manufacturers started to provide the data. The guidance in HMRC’s Notice 700/64: Motoring Expenses says:

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.

I hope that clears up the confusion in this area.

With thanks to the callers who prompted this post.

Related posts:

1. Fuel Scale charges from 1 May 2010
2. Fuel Scale charge information for 2009
3. Fuel Scale Charge information from 1 January 2010
4. Fuel scale charge for periods starting before May 2009