VAT on private fuel - Annual scale charges

Businesses must use the following VAT fuel scale charges from the start of their next accounting period beginning on or after 1 May 2016

CO2 Fuel scale charge VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
120 or less 467 77.83 389.17
125 699 116.50 582.50
130 747 124.50 622.50
135 792 132.00 660.00
140 841 140.17 700.83
145 886 147.67 738.33
150 934 155.67 778.33
155 979 163.17 815.83
160 1,028 171.33 856.67
165 1,073 178.83 894.17
170 1,121 186.83 934.17
175 1,166 194.33 971.67
180 1,214 202.33 1,011.67
185 1,259 209.83 1,049.17
190 1,308 218.00 1,090.00
195 1,353 225.50 1,127.50
200 1,401 233.50 1,167.50
205 1,446 241.00 1,205.00
210 1,495 249.17 1,245.83
215 1,540 256.67 1,283.33
220 1,588 264.67 1,323.33
225 or more 1,633 272.17 1,360.83

For a bi-fuel vehicle the lower of the two CO2 emissions figures should be used.

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2016