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VAT Fuel Scale Charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2018.

CO2
band
Gross monthly
£
VAT
£
Net
£
120 or less467.6738.33
1257011.6758.33
1307412.3361.67
1357913.1765.83
1408414.0070.00
1458814.6773.33
1509315.5077.50
1559816.3381.67
16010217.0085.00
16510717.8389.17
17011118.5092.50
17511619.3396.67
18012120.17100.83
18512520.83104.17
19013021.67108.33
19513522.50112.50
20014023.33116.67
20514524.17120.83
21014924.83124.17
21515425.67128.33
22015926.50132.50
225 or more16327.17135.83
CO 2
band
Gross 3 month period £ VAT
£
Net
£
120 or less14023.33116.67
12521035.00175.00
13022437.33186.67
13523839.67198.33
14025242.00210.00
14526644.33221.67
15028046.67233.33
15529549.17245.83
16030951.50257.50
16532353.83269.17
17033656.00280.00
17535158.50292.50
18036560.83304.17
18537963.17315.83
19039365.50327.50
19540767.83339.17
20042170.17350.83
20543672.67363.33
21044974.83374.17
21546377.17385.83
22047779.50397.50
225 or more49181.83409.17
CO 2
band
Annual gross
£
VAT
£
Net
£
120 or less56293.67468.33
125842140.33701.67
130900150.00750.00
135954159.00795.00
1401,013168.83844.17
1451,067177.83889.17
1501,125187.50937.50
1551,179196.50982.50
1601,238206.331,031.67
1651,292215.331,076.67
1701,350225.001,125.00
1751,404234.001,170.00
1801,463243.831,219.17
1851,517252.831,264.17
1901,575262.501,312.50
1951,630271.671,358.33
2001,688281.331,406.67
2051,742290.331,451.67
2101,801300.171,500.83
2151,855309.171,545.83
2201,913318.831,594.17
225 or more1,967327.831,639.17

Where the CO2 emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.

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

For cars which are too old to have a CO2 emissions figure, you should identify the CO2 band based on engine size. If its cylinder capacity is:

  • If its cylinder capacity is 1,400cc or less, use CO2 band 140
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175;
  • If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or above.

Disclaimer

This publication is published for the information of clients. It provides only an overview of the regulations in force at the date of publication and no action should be taken without consulting the detailed legislation or seeking professional advice. Therefore no responsibility for loss occasioned by any person acting or refraining from action as a result of the material contained in this publication can be accepted by the authors or the firm.

Company Information Walker Thompson is a trading name of Walker Thompson Ltd registered in England and Wales. Company registration number 06574838

Registered Office Empress House :: 43a Binley Road :: Coventry CV3 1HU :: T 024 7663 5522 :: F 024 7663 5518 :: E clientcare@walkerthompson.co.uk