Guidance

VAT road fuel scale charges from 1 May 2023 to 30 April 2024

Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.

The VAT road fuel scale charges are amended with effect from 1 May 2023. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2023.

The valuation table:

  • sets out the new scale charges (a VAT inclusive amount)
  • must be operated in accordance with the notes to the table

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

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
  • exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175
  • exceeds 2,000cc, use CO2 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 737 183 61
125 1,103 276 91
130 1,179 293 97
135 1,250 312 103
140 1,327 331 110
145 1,398 349 115
150 1,474 368 122
155 1,545 386 128
160 1,622 405 134
165 1,693 423 140
170 1,769 441 146
175 1,840 459 152
180 1,917 478 159
185 1,988 497 164
190 2,064 515 171
195 2,135 534 178
200 2,212 552 183
205 2,283 571 190
210 2,359 588 195
215 2,430 607 202
220 2,507 626 208
225 or more 2,578 644 214

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, the car’s CO2 emissions figure for the purposes of the valuation table is:

    • 140 if its cylinder capacity is 1,400cc or less
    • 175 if its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc
    • 225 or more if its cylinder capacity exceeds 2,000cc
  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 that period one of those cars neither belongs to, nor is 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
    • 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
    • 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

VAT Rate Tables

Annual charges

CO2 band VAT fuel scale charge, 12 month period (£) VAT on 12 month charge (£) VAT exclusive 12 month charge (£)
120 or less 737 122.83 614.17
125 1,103 183.83 919.17
130 1,179 196.50 982.50
135 1,250 208.33 1,041.67
140 1,327 221.17 1,105.83
145 1,398 233.00 1,165.00
150 1,474 245.67 1,228.33
155 1,545 257.50 1,287.50
160 1,622 270.33 1,351.67
165 1,693 282.17 1,410.83
170 1,769 294.83 1,474.17
175 1,840 306.67 1,533.33
180 1,917 319.50 1,597.50
185 1,988 331.33 1,656.67
190 2,064 344.00 1,720.00
195 2,135 355.83 1,779.17
200 2,212 368.67 1,843.33
205 2,283 380.50 1,902.50
210 2,359 393.17 1,965.83
215 2,430 405.00 2,025.00
220 2,507 417.83 2,089.17
225 or more 2,578 429.67 2,148.33

Quarterly charges

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 183 30.50 152.50
125 276 46.00 230.00
130 293 48.83 244.17
135 312 52.00 260.00
140 331 55.17 275.83
145 349 58.17 290.83
150 368 61.33 306.67
155 386 64.33 321.67
160 405 67.50 337.50
165 423 70.50 352.50
170 441 73.50 367.50
175 459 76.50 382.50
180 478 79.67 398.33
185 497 82.83 414.17
190 515 85.83 429.17
195 534 89.00 445.00
200 552 92.00 460.00
205 571 95.17 475.83
210 588 98.00 490.00
215 607 101.17 505.83
220 626 104.33 521.67
225 or more 644 107.33 536.67

Monthly charges

CO2 band VAT fuel scale charge, 1 month period (£) VAT on 1 month charge (£) VAT exclusive 1 month charge (£)
120 or less 61 10.17 50.83
125 91 15.17 75.83
130 97 16.17 80.83
135 103 17.17 85.83
140 110 18.33 91.67
145 115 19.17 95.83
150 122 20.33 101.67
155 128 21.33 106.67
160 134 22.33 111.67
165 140 23.33 116.67
170 146 24.33 121.67
175 152 25.33 126.67
180 159 26.50 132.50
185 164 27.33 136.67
190 171 28.50 142.50
195 178 29.67 148.33
200 183 30.50 152.50
205 190 31.67 158.33
210 195 32.50 162.50
215 202 33.67 168.33
220 208 34.67 173.33
225 or more 214 35.67 178.33
Published 21 April 2023