Guidance

VAT road fuel scale charges from 1 May 2020 to 30 April 2021

Use these road fuel charges from 1 May 2020 on your VAT return, to account for private consumption of fuel on a business vehicle.

From:
HM Revenue & Customs
Published
2 June 2021

The VAT road fuel scale charges are amended with effect from 1 May 2020. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2020.

The valuation rate tables:

Notes to the CO2 emission figures

You’ll need to check your car’s CO2 emissions figure if you cannot get this from your log book.

Where the CO2 emission figure is not a multiple of 5, the figure is rounded down to the next multiple of 5 to determine the level of the charge.

For a bi-fuel vehicle which has 2 CO2 emissions figures, the lower of the 2 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:

  • 1,400cc or less: use CO2 band 140
  • 1,401cc to 2,000cc: use CO2 band 175
  • 2,001cc or above: use band 225 or more

Use the table

You need to chose the correct road fuel charge based on the CO2 emission and the length of your VAT accounting period (either 1 month, 3 months or 12 months).

You will need to apportion the fuel scale charge if you change car during the accounting period and, at the end of the period, you do not own or have not been allocated the car.

You need to work out how much of the accounting period you used each car for, and record this as a percentage of the accounting period. You must apply this percentage to each road fuel scale charge to get a total figure.

See the notes to the valuation table for more details.

Valuation table

Description of vehicle: vehicle’s CO2 emissions figure VAT inclusive consideration for a 12 month prescribed accounting period (£) VAT inclusive consideration for a 3 month prescribed accounting period (£) VAT inclusive consideration for a 1 month prescribed accounting period (£)
120 or less 581 144 48
125 870 218 72
130 930 231 76
135 986 246 81
140 1,047 261 87
145 1,103 275 91
150 1,163 290 96
155 1,219 305 101
160 1,279 319 106
165 1,335 334 111
170 1,396 348 115
175 1,452 362 120
180 1,512 377 125
185 1,568 392 130
190 1,628 406 135
195 1,684 421 140
200 1,745 436 144
205 1,801 450 149
210 1,861 464 154
215 1,917 479 159
220 1,977 493 164
225 or more 2,033 508 168

VAT rate tables

The VAT rate tables set out the VAT to be charged if you account for VAT:

Annual charges

CO2 band VAT fuel scale charge, 12 month period (£) VAT on 12 month charge (£) VAT exclusive 12 month charge (£)
120 or less 581 96.83 484.17
125 870 145 725
130 930 155 775
135 986 164.33 821.67
140 1,047 174.50 872.50
145 1,103 183.83 919.17
150 1,163 193.83 969.17
155 1,219 203.17 1,015.83
160 1,279 213.17 1,065.83
165 1,335 222.50 1,112.50
170 1,396 232.67 1,163.33
175 1,452 242.00 1,210
180 1,512 252.00 1,260
185 1,568 261.33 1,306.67
190 1,628 271.33 1,356.67
195 1,684 280.67 1,403.33
200 1,745 290.83 1,454.17
205 1,801 300.17 1,500.83
210 1,861 310.17 1,550.83
215 1,917 319.50 1,597.50
220 1,977 329.50 1,647.50
225 or more 2,033 338.83 1,694.17

Quarterly charges

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 144 24 120
125 218 36.33 181.67
130 231 38.50 192.50
135 246 41 205
140 261 43.50 217.50
145 275 45.83 229.17
150 290 48.33 241.67
155 305 50.83 254.17
160 319 53.17 265.83
165 334 55.67 278.33
170 348 58 290
175 362 60.33 301.67
180 377 62.83 314.17
185 392 65.33 326.67
190 406 67.67 338.33
195 421 70.17 350.83
200 436 72.67 363.33
205 450 75.00 375.00
210 464 77.33 386.67
215 479 79.83 399.17
220 493 82.17 410.83
225 or more 508 84.67 423.33

Monthly charges

CO2 band VAT fuel scale charge, 1 month period (£) VAT on 1 month charge (£) VAT exclusive 1 month charge (£)
120 or less 48 8 40
125 72 12 60
130 76 12.67 63.33
135 81 13.50 67.50
140 87 14.50 72.50
145 91 15.17 75.83
150 96 16 80
155 101 16.83 84.17
160 106 17.67 88.33
165 111 18.50 92.50
170 115 19.17 95.83
175 120 20 100
180 125 20.83 104.17
185 130 21.67 108.33
190 135 22.50 112.50
195 140 23.33 116.67
200 144 24 120
205 149 24.83 124.17
210 154 25.67 128.33
215 159 26.50 132.50
220 164 27.33 136.67
225 or more 168 28 140

Notes to the valuation table

  1. For a car of a description in the first column of the valuation table, the value on the flat-rate basis of all supplies of road fuel made to any one individual in respect of that car for a prescribed accounting period is the amount specified under whichever of the second, third or fourth columns corresponds with the length of the prescribed accounting period.

  2. Where a CO2 emissions figure is specified in relation to a car in a UK approval certificate or in a certificate of conformity issued by a manufacturer in another member state corresponding to a UK approval certificate (‘corresponding certificate of conformity’), the car’s CO2 emissions figure for the purposes of the valuation table is determined as follows if:
    • only one figure is specified in the certificate, that figure is the car’s CO2 emissions figure for those purposes
    • more than one figure is specified in the certificate, the figure specified as the CO2 (combined) emissions figure is the car’s CO2 emissions figure for those purposes
    • separate CO2 emissions figures are specified for different fuels, the lowest figure specified or the lowest CO2 (combined) emissions figure specified is the car’s CO2 emissions figure for those purposes

  3. For the purpose of paragraph 2, if the car’s CO2 emissions figure is not a multiple of 5 it is rounded down to the nearest multiple of 5 for those purposes.

  4. Where no UK approval certificate or corresponding certificate of conformity is issued in relation to a car, or where a certificate is issued but no emissions figure is specified in it, you should identify the CO2 band based on engine size. If its cylinder capacity is:

    • 1,400cc or less: use band 140
    • 1,401cc to 2,000cc: use band 175
    • 2,001cc or above: use 225

  5. For the purpose of paragraph 4, the car’s cylinder capacity is the capacity of its engine as calculated for the purposes of the Vehicle Excise and Registration Act 1994.

  6. In any case where:
    • in a prescribed accounting period, there are supplies of fuel for private use to an individual in respect of one car for a part of the period and in respect of another car for another part of the period
    • at the end of the period one of the cars does not belong to the individual or is not allocated to the individual, the flat-rate value of the supplies is determined as if the supplies made to the individual during those parts of the period were in respect of only one car
  7. Where paragraph 6 applies, the value of the supplies is to be determined as follows:
    • if each of the 2 or more cars falls within the same description of car specified in the valuation table, the value specified in the valuation table for that description of car applies for the whole of the prescribed accounting period
    • if one of those cars falls within a description of car specified in that table which is different from the others, the value of the supplies is the aggregate of the relevant fractions of the consideration appropriate for each description of car in the valuation table - the relevant fraction in relation to any car is that which the part of the prescribed accounting period in which fuel was supplied for private use in respect of the car bears to the whole of that period

  8. ‘CO2 emissions figure’ means a CO2 emissions figure expressed in grams per kilometre driven.

  9. ‘UK approval certificate’ means a certificate issued under either:
    • section 58(1) or (4) of the Road Traffic Act 1988
    • article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981
Published 2 June 2021
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