Guidance

VAT road fuel scale charges from 1 May 2021 to 30 April 2022

Use these road fuel charges from 1 May 2021 on your VAT return, to account for private consumption of fuel on a business vehicle.

From:
HM Revenue & Customs
Published
2 June 2021
Last updated
4 June 2021 — See all updates

The VAT road fuel scale charges are amended with effect from 1 May 2021. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2021.

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 585 145 48
125 875 219 72
130 936 233 77
135 992 247 82
140 1,053 262 87
145 1,109 277 91
150 1,170 292 97
155 1,226 306 102
160 1,287 321 106
165 1,343 336 111
170 1,404 350 116
175 1,460 364 121
180 1,521 379 126
185 1,577 394 130
190 1,638 409 136
195 1,694 423 141
200 1,755 438 145
205 1,811 453 150
210 1,872 467 155
215 1,928 481 160
220 1,989 496 165
225 or more 2,045 511 169

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 585 97.50 487.50
125 875 145.83 729.17
130 936 156 780
135 992 165.33 826.67
140 1,053 175.50 877.50
145 1,109 184.83 924.17
150 1,170 195 975
155 1,226 204.33 1,021.67
160 1,287 214.50 1,072.50
165 1,343 223.83 1,119.17
170 1,404 234 1,170
175 1,460 243.33 1,216.67
180 1,521 253.50 1,267.50
185 1,577 262.83 1,314.17
190 1,638 273 1,365
195 1,694 282.33 1,411.67
200 1,755 292.50 1,462.50
205 1,811 301.83 1,509.17
210 1,872 312 1,560
215 1,928 321.33 1,606.67
220 1,989 331.50 1,657.50
225 or more 2,045 340.83 1,704.17

Quarterly charges

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 145 24.17 120.83
125 219 36.50 182.50
130 233 38.83 194.17
135 247 41.17 205.83
140 262 43.67 218.33
145 277 46.17 230.83
150 292 48.67 243.33
155 306 51 255
160 321 53.50 267.50
165 336 56 280
170 350 58.33 291.67
175 364 60.67 303.33
180 379 63.17 315.83
185 394 65.67 328.33
190 409 68.17 340.83
195 423 70.50 352.50
200 438 73 365
205 453 75.50 377.50
210 467 77.83 389.17
215 481 80.17 400.83
220 496 82.67 413.33
225 or more 511 85.17 425.83

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 77 12.83 64.17
135 82 13.67 68.33
140 87 14.50 72.50
145 91 15.17 75.83
150 97 16.17 80.83
155 102 17.00 85
160 106 17.67 83.33
165 111 18.50 92.50
170 116 19.33 96.67
175 121 20.17 100.83
180 126 21 105
185 130 21.67 108.33
190 136 22.67 113.33
195 141 23.50 117.50
200 145 24.17 120.83
205 150 25 125
210 155 25.83 129.17
215 160 26.67 133.33
220 165 27.50 137.50
225 or more 169 28.17 140.83

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
    • 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
Last updated 4 June 2021 + show all updates

  1. Monthly changes have been corrected to show: CO2 band 155, VAT exclusive 1-month charge, £85 not £92.50 and CO2 band 160, VAT exclusive 1-month charge, £88.33 not £96.67.

  2. First published.

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