Guidance

VAT updated valuation table: road fuel scale charges from 1 May 2017 to 30 April 2018

Updated 20 March 2017

The VAT road fuel scale charges are amended with effect from 1 May 2017. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2017.

The valuation table sets out the new scale charges (a VAT inclusive amount). This table must be operated in accordance with the notes to the table and these are set out below.

The VAT rate tables set out the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis.

1. Valuation table

Description of vehicle: vehicles 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 563 140 46
125 842 211 70
130 901 224 74
135 955 238 79
140 1,013 252 84
145 1,068 267 88
150 1,126 281 93
155 1,180 295 98
160 1,239 309 102
165 1,293 323 107
170 1,351 337 111
175 1,405 351 116
180 1,464 365 121
185 1,518 379 125
190 1,577 393 131
195 1,631 408 136
200 1,689 422 140
205 1,743 436 145
210 1,802 449 149
215 1,856 463 154
220 1,914 478 159
225 or more 1,969 492 163

1.1 Notes to the CO2 emission figures

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

1.2 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), 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, in a case within the sub-paragraph above, 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, the car’s CO2 emissions figure for the purposes of the valuation table is:
    • 140 if the cylinder capacity is 1,400cc or less
    • 175 if the cylinder capacity is 1,401 to 2,000cc
    • 225 or more if the cylinder capacity is 2,001cc or more
  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. 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 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, and
    • at the end of that period one of those cars neither belongs to, nor is allocated to, the individual
  7. (1) 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

    (2) ‘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

2. VAT rate tables

The VAT rate tables set out the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis.

2.1 Annual 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 2017.

CO2 band VAT fuel scale charge, 12 month period (£) VAT on 12 month charge (£) VAT exclusive 12 month charge (£)
120 or less 563 93.83 469.17
125 842 140.33 701.67
130 901 150.17 750.83
135 955 159.17 795.83
140 1,013 168.83 844.17
145 1,068 178 890
150 1,126 187.67 938.33
155 1,180 196.67 983.33
160 1,239 206.50 1,032.50
165 1,293 215.50 1,077.50
170 1,351 225.17 1,125.83
175 1,405 234.17 1,170.83
180 1,464 244 1,220
185 1,518 253 1,265
190 1,577 262.83 1,314.17
195 1,631 271.83 1,359.17
200 1,689 281.50 1,407.50
205 1,743 290.50 1,452.50
210 1,802 300.33 1,501.67
215 1,856 309.33 1,546.67
220 1,914 319 1,595
225 or more 1,969 328.17 1,640.83

2.2 Quarterly 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 2017.

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 140 23.33 116.67
125 211 35.17 175.83
130 224 37.33 186.67
135 238 39.67 198.33
140 252 42 210
145 267 44.50 222.50
150 281 46.83 234.17
155 295 49.17 245.83
160 309 51.50 257.50
165 323 53.83 269.17
170 337 56.17 280.83
175 351 58.50 292.50
180 365 60.83 304.17
185 379 63.17 315.83
190 393 65.50 327.50
195 408 68.00 340
200 422 70.33 351.67
205 436 72.67 363.33
210 449 74.83 374.17
215 463 77.17 385.83
220 478 79.67 398.33
225 or more 492 82 410

2.3 Monthly 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 2017.

CO2 band VAT fuel scale charge, 1 month period (£) VAT on 1 month charge (£) VAT exclusive 1 month charge (£)
120 or less 46 7.67 38.33
125 70 11.67 58.33
130 74 12.33 61.67
135 79 13.17 65.83
140 84 14.00 70.00
145 88 14.67 73.33
150 93 15.50 77.50
155 98 16.33 81.67
160 102 17 85
165 107 17.83 89.17
170 111 18.50 92.50
175 116 19.33 96.67
180 121 20.17 100.83
185 125 20.83 104.17
190 131 21.83 109.17
195 136 22.67 113.33
200 140 23.33 116.67
205 145 24.17 120.83
210 149 24.83 124.17
215 154 25.67 128.33
220 159 26.50 132.50
225 or more 163 27.17 135.83