Guidance

VAT road fuel scale charges from 1 May 2018 to 30 April 2019

Use these road fuel charges from 1 May 2018 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 2018. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2018.

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 562 140 46
125 842 210 70
130 900 224 74
135 954 238 79
140 1,013 252 84
145 1,067 266 88
150 1,125 280 93
155 1,179 295 98
160 1,238 309 102
165 1,292 323 107
170 1,350 336 111
175 1,404 351 116
180 1,463 365 121
185 1,517 379 125
190 1,575 393 130
195 1,630 407 135
200 1,688 421 140
205 1,742 436 145
210 1,801 449 149
215 1,855 463 154
220 1,913 477 159
225 or more 1,967 491 163

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 562 93.67 468.33
125 842 140.33 701.67
130 900 150 750
135 954 159 795
140 1,013 168.83 844.17
145 1,067 177.83 889.17
150 1,125 187.50 937.50
155 1,179 196.50 982.50
160 1,238 206.33 1,031.67
165 1,292 215.33 1,076.67
170 1,350 225 1,125
175 1,404 234 1,170
180 1,463 243.83 1,219.17
185 1,517 252.83 1,264.17
190 1,575 262.50 1,312.50
195 1,630 271.67 1,358.33
200 1,688 281.33 1,406.67
205 1,742 290.33 1,451.67
210 1,801 300.17 1,500.83
215 1,855 309.17 1,545.83
220 1,913 318.83 1,594.17
225 or more 1,967 327.83 1,639.17

Quarterly charges

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 140 23.33 116.67
125 210 35 175
130 224 37.33 186.67
135 238 39.67 198.33
140 252 42 210
145 266 44.33 221.67
150 280 46.67 233.33
155 295 49.17 245.83
160 309 51.50 257.50
165 323 53.83 269.17
170 336 56 280
175 351 58.50 292.50
180 365 60.83 304.17
185 379 63.17 315.83
190 393 65.50 327.50
195 407 67.83 339.17
200 421 70.17 350.83
205 436 72.67 363.33
210 449 74.83 374.17
215 463 77.17 385.83
220 477 79.50 397.50
225 or more 491 81.83 409.17

Monthly charges

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 70
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
190 130 21.67 108.33
195 135 22.50 112.50
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

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
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