Guidance

VAT road fuel scale charges from 1 May 2016 to 30 April 2017

Use these road fuel charges from 1 May 2016 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 2016. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2016.

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 band 140
  • 1,401cc to 2,000cc: use 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: 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 467 116 38
125 699 175 58
130 747 186 61
135 792 197 65
140 841 209 69
145 886 221 73
150 934 233 77
155 979 245 81
160 1,028 256 85
165 1,073 268 89
170 1,121 279 92
175 1,166 291 96
180 1,214 303 101
185 1,259 314 104
190 1,308 326 108
195 1,353 338 112
200 1,401 350 116
205 1,446 362 120
210 1,495 373 123
215 1,540 384 128
220 1,588 396 132
225 or more 1,633 408 135

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 467 77.83 389.17
125 699 116.50 582.50
130 747 124.50 622.50
135 792 132 660
140 841 140.17 700.83
145 886 147.67 738.33
150 934 155.67 778.33
155 979 163.17 815.83
160 1,028 171.33 856.67
165 1,073 178.83 894.17
170 1,121 186.83 934.17
175 1,166 194.33 971.67
180 1,214 202.33 1,011.67
185 1,259 209.83 1,049.17
190 1,308 218 1,090
195 1,353 225.50 1,127.50
200 1,401 233.50 1,167.50
205 1,446 241 1,205
210 1,495 249.17 1,245.83
215 1,540 256.67 1,283.33
220 1,588 264.67 1,323.33
225 or more 1,633 272.17 1,360.83

Quarterly charges

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 116 19.33 96.67
125 175 29.17 145.83
130 186 31 155
135 197 32.83 164.17
140 209 34.83 174.17
145 221 36.83 184.17
150 233 38.83 194.17
155 245 40.83 204.17
160 256 42.67 213.33
165 268 44.67 223.33
170 279 46.50 232.50
175 291 48.50 242.50
180 303 50.50 252.50
185 314 52.33 261.67
190 326 54.33 271.67
195 338 56.33 281.67
200 350 58.33 291.67
205 362 60.33 301.67
210 373 62.17 310.83
215 384 64 320
220 396 66 330
225 or more 408 68 340

Monthly charges

CO2 band VAT fuel scale charge, 1 month period (£) VAT on 1 month charge (£) VAT exclusive 1 month charge (£)
120 or less 38 6.33 31.67
125 58 9.67 48.33
130 61 10.17 50.83
135 65 10.83 54.17
140 69 11.50 57.50
145 73 12.17 60.83
150 77 12.83 64.17
155 81 13.50 67.50
160 85 14.17 70.83
165 89 14.83 74.17
170 92 15.33 76.67
175 96 16 80
180 101 16.83 84.17
185 104 17.33 86.67
190 108 18 90
195 112 18.67 93.33
200 116 19.33 96.67
205 120 20 100
210 123 20.50 102.50
215 128 21.33 106.67
220 132 22 110
225 or more 135 22.50 112.50

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 the lowest CO2 (combined) emissions figure specified is the car’s CO2 emissions figure for those purposes

  1. 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.

  2. 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

  3. 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.

  4. 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
    • at the end of the period one of the cars does not belong to the individual or is not allocated to the individual

  5. Where paragraph 6 applies, the value of the supplies is to be determined 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

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

  7. ‘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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