Guidance

VAT road fuel scale charges from 1 May 2022 to 30 April 2023

Use these road fuel charges from 1 May 2022 on your VAT return, to account for private consumption of fuel on a business vehicle.

From:
HM Revenue & Customs
Published
21 April 2022

The VAT road fuel scale charges are amended with effect from 1 May 2022. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2022.

The valuation rate tables:

  • sets out the new scale charges (a VAT inclusive amount)
  • shows the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis
  • must be operated in accordance with the notes to the valuation table

Notes to the CO2 emission figures

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

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 choose 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 in this guide 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 700 174 58
125 1,048 262 87
130 1,121 279 92
135 1,188 296 98
140 1,261 314 104
145 1,329 332 110
150 1,401 349 116
155 1,469 367 122
160 1,542 385 127
165 1,609 402 133
170 1,682 419 139
175 1,749 437 145
180 1,822 454 151
185 1,889 472 156
190 1,962 490 163
195 2,030 507 169
200 2,102 525 174
205 2,170 543 180
210 2,242 559 185
215 2,310 577 192
220 2,383 595 198
225 or more 2,450 612 203

VAT rate tables

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

  • annually
  • quarterly
  • monthly

Annual charges

CO2 band VAT fuel scale charge, 12 month period (£) VAT on 12 month charge (£) VAT exclusive 12 month charge (£)
120 or less 700 116.67 583.33
125 1,048 174.67 873.33
130 1,121 186.83 934.17
135 1,188 198 990
140 1,261 210.17 1,050.83
145 1,329 221.50 1,107.50
150 1,401 233.50 1,167.50
155 1,469 244.83 1,224.17
160 1,542 257 1,285
165 1,609 268.17 1,340.83
170 1,682 280.33 1,401.67
175 1,749 291.50 1,457.50
180 1,822 303.67 1,518.33
185 1,889 314.83 1,574.17
190 1,962 327 1,635
195 2,030 338.33 1,691.67
200 2,102 350.33 1,751.67
205 2,170 361.67 1,808.33
210 2,242 373.67 1,868.33
215 2,310 385 1,925
220 2,383 397.17 1,985.83
225 or more 2,450 408.33 2,041.67

Quarterly charges

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 174 29 145
125 262 43.67 218.33
130 279 46.50 232.50
135 296 49.33 246.67
140 314 52.33 261.67
145 332 55.33 276.67
150 349 58.17 290.83
155 367 61.17 305.83
160 385 64.17 320.83
165 402 67 335
170 419 69.83 349.17
175 437 72.83 364.17
180 454 75.67 378.33
185 472 78.67 393.33
190 490 81.67 408.33
195 507 84.50 422.50
200 525 87.50 437.50
205 543 90.50 452.50
210 559 93.17 465.83
215 577 96.17 480.83
220 595 99.17 495.83
225 or more 612 102 510

Monthly charges

CO2 band VAT fuel scale charge, 1 month period (£) VAT on 1 month charge (£) VAT exclusive 1 month charge (£)
120 or less 58 9.67 48.33
125 87 14.50 72.50
130 92 15.33 76.67
135 98 16.33 81.67
140 104 17.33 86.67
145 110 18.33 91.67
150 116 19.33 96.67
155 122 20.33 101.67
160 127 21.17 105.83
165 133 22.17 110.83
170 139 23.17 115.83
175 145 24.17 120.83
180 151 25.17 125.83
185 156 26 130
190 163 27.17 135.83
195 169 28.17 140.83
200 174 29 145
205 180 30 150
210 185 30.83 154.17
215 192 32 160
220 198 33 165
225 or more 203 33.83 169.17

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 21 April 2022
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