The VAT fuel scale charge is a method businesses in the UK can use to calculate the VAT they owe on fuel for business vehicles used for private purposes. It allows you to account for the VAT amount without keeping detailed mileage records.
The VAT fuel scale is designed to simplify how businesses calculate VAT on business fuel used privately. It helps avoid the need to keep detailed mileage records.
It is important to note that VAT on fuel used privately cannot be reclaimed, even with a company car.
What are the new VAT Fuel Scale charges for 2024/25?
Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023.
Monthly
| CO2 | Gross monthly | VAT | Net |
| band | £ | £ | £ |
| 120 or less | 61 | 10.17 | 50.83 |
| 125 | 91 | 15.17 | 75.83 |
| 130 | 97 | 16.17 | 80.83 |
| 135 | 103 | 17.17 | 85.83 |
| 140 | 110 | 18.33 | 91.67 |
| 145 | 115 | 19.17 | 95.83 |
| 150 | 122 | 20.33 | 101.67 |
| 155 | 128 | 21.33 | 106.67 |
| 160 | 134 | 22.33 | 111.67 |
| 165 | 140 | 23.33 | 116.67 |
| 170 | 146 | 24.33 | 121.67 |
| 175 | 152 | 25.33 | 126.67 |
| 180 | 159 | 26.5 | 132.5 |
| 185 | 164 | 27.33 | 136.67 |
| 190 | 171 | 28.5 | 142.5 |
| 195 | 178 | 29.67 | 148.33 |
| 200 | 183 | 30.5 | 152.5 |
| 205 | 190 | 31.67 | 158.33 |
| 210 | 195 | 32.5 | 162.5 |
| 215 | 202 | 33.67 | 168.33 |
| 220 | 208 | 34.67 | 173.33 |
| 225 or more | 214 | 35.67 | 178.33 |
3-month period
| CO 2 | Gross 3 month period | VAT | Net |
| band | £ | £ | £ |
| 120 or less | 183 | 30.5 | 152.5 |
| 125 | 276 | 46 | 230 |
| 130 | 293 | 48.83 | 244.17 |
| 135 | 312 | 52 | 260 |
| 140 | 331 | 55.17 | 275.83 |
| 145 | 349 | 58.17 | 290.83 |
| 150 | 368 | 61.33 | 306.67 |
| 155 | 386 | 64.33 | 321.67 |
| 160 | 405 | 67.5 | 337.5 |
| 165 | 423 | 70.5 | 352.5 |
| 170 | 441 | 73.5 | 367.5 |
| 175 | 459 | 76.5 | 382.5 |
| 180 | 478 | 79.67 | 398.33 |
| 185 | 497 | 82.83 | 414.17 |
| 190 | 515 | 85.83 | 429.17 |
| 195 | 534 | 89 | 445 |
| 200 | 552 | 92 | 460 |
| 205 | 571 | 95.17 | 475.83 |
| 210 | 588 | 98 | 490 |
| 215 | 607 | 101.17 | 505.83 |
| 220 | 626 | 104.33 | 521.67 |
| 225 or more | 644 | 107.33 | 536.67 |
Annual
| CO 2 | Annual gross | VAT | Net |
| band | £ | £ | £ |
| 120 or less | 737 | 122.83 | 614.17 |
| 125 | 1,103 | 183.83 | 919.17 |
| 130 | 1,179 | 196.5 | 982.5 |
| 135 | 1,250 | 208.33 | 1,041.67 |
| 140 | 1,327 | 221.17 | 1,105.83 |
| 145 | 1,398 | 233 | 116,500 |
| 150 | 1,474 | 245.67 | 1,228.33 |
| 155 | 1,545 | 257.5 | 1,287.50 |
| 160 | 1,622 | 270.33 | 1,351.67 |
| 165 | 1,693 | 282.17 | 1,410.83 |
| 170 | 1,769 | 294.83 | 1,474.17 |
| 175 | 1,840 | 306.67 | 1,533.33 |
| 180 | 1,917 | 319.5 | 1,597.50 |
| 185 | 1,988 | 331.33 | 1,656.67 |
| 190 | 2,064 | 344 | 1,720.00 |
| 195 | 2,135 | 355.83 | 1,779.17 |
| 200 | 2,212 | 368.67 | 1,843.33 |
| 205 | 2,283 | 380.5 | 1,902.50 |
| 210 | 2,359 | 393.17 | 1,965.83 |
| 215 | 2,430 | 405 | 2,025.00 |
| 220 | 2,507 | 417.83 | 1,089.17 |
| 225 or more | 2,578 | 429.67 | 2,148.33 |
Determining Your CO2 Emission Band
-
If you have your car's CO2 emissions figure, it should be a multiple of 5. Use that number directly.
-
If the number isn't a multiple of 5, round it down to the nearest multiple of 5 to find your CO2 band.
-
For bi-fuel vehicles (powered by two fuels), use the lower of the two CO2 emission figures.
-
If your car is older and doesn't have a CO2 emissions figure, use its engine size to determine the band:
-
1,400cc or less: CO2 band 140
-
1,401cc to 2,000cc: CO2 band 175
-
Over 2,000cc: CO2 band 225 or above
-
Lynne Gill
My area of expertise is land and property transactions but I have extensive knowledge of both domestic and international VAT and I love complex VAT queries. I have an Honours degree in Business Studies and a VAT legal and technical qualification from the Institute of Indirect Taxation.
View my articlesTags: VAT
