Guidance

VAT road fuel scale charges from 1 May 2024 to 30 April 2025

Use these road fuel charges from 1 May 2024 on your VAT return, to account for private consumption of fuel on a business vehicle.

From:
HM Revenue & Customs
Published
17 April 2024

The VAT Road fuel scale charges will be updated from 1 May 2024. You’ll need to use the new scales from the start of the next prescribed accounting period, beginning on or after 1 May 2024.

You’ll need to work out the correct road fuel charge, based on your car’s CO2 emissions, and the length of your VAT accounting period. This will be either one, 3, or 12 months.

The flat rate values given in this guide apply to one individual, in connection with a specific vehicle, for the relevant accounting period.

CO2 emissions figure

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

If the figure is not a multiple of 5, round it down to the nearest multiple of 5.

UK approval certificate

The CO2 emissions figure may also be specified, on either a:

  • UK approval certificate
  • corresponding certificate of conformity, issued by a manufacturer in another member state

You can use one of these certificates to work out the car’s CO2 emissions figure, for the purposes of the valuation table.

  1. If only one figure is specified in the certificate, use that figure.

  2. If more than one figure is specified in the certificate, use the CO2 (combined) emissions figure.

  3. If separate CO2 emissions figures are specified for different fuels, use the lowest figure, or the lowest CO2 (combined) emissions figure.

  4. If the figure you arrive at is not a multiple of 5, round it down to the nearest multiple of 5.

If your car does not have a CO2 emissions figure

If your car is too old to have a CO2 emissions figure, you should identify the CO2 band based on its engine size. If its cylinder capacity is:

  • 1,400cc or less, use CO2 band 140
  • more than 1,400cc but less than 2,000cc, use CO2 band 175
  • more than 2,000cc, use CO2 band 225 or more

Charges for more than one car

You’ll need to work out the fuel scale charge, if all of the following apply:

  • you change car during the accounting period
  • at the end of the period, you do not own, or have not been allocated, one of the cars
  • the cars fall under different CO2 emissions figures in the table

To do this, work out how much of the accounting period you used each car for, and record this as a percentage of the accounting period. Apply this percentage to each road fuel scale charge, to get a total figure.

If the cars fall under the same CO2 emissions figures in the table, treat them as if they were one car.

Valuation table

The valuation table shows the new scale charges. These include VAT.

For more detail on how to use the table, read Schedule 2 of the VAT (Flat-rate Valuation of Supplies of Fuel for Private Use) Order 2013.

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 one month prescribed accounting period (£)
120 or less 702 174 58
125 1,050 263 87
130 1,123 279 92
135 1,191 297 98
140 1,263 315 105
145 1,331 332 110
150 1,404 350 116
155 1,471 368 122
160 1,544 385 127
165 1,612 403 134
170 1,685 420 139
175 1,752 437 145
180 1,825 455 151
185 1,893 473 157
190 1,965 490 163
195 2,033 508 169
200 2,106 526 174
205 2,174 544 180
210 2,246 560 186
215 2,314 578 192
220 2,387 596 198
225 or more 2,454 613 203

VAT rate tables

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

Annual charges

CO2 band VAT fuel scale charge, 12 month period (£) VAT on 12 month charge (£) VAT exclusive 12 month charge (£)
120 or less 702 117 585
125 1,050 175 875
130 1,123 187.17 935.83
135 1,191 198.50 992.50
140 1,263 210.50 1,052.50
145 1,331 221.83 1,109.17
150 1,404 234 1,170
155 1,471 245.17 1,225.83
160 1,544 257.33 1,286.67
165 1,612 268.67 1,343.33
170 1,685 280.83 1,404.17
175 1,752 292 1,460
180 1,825 304.17 1,520.83
185 1,893 315.50 1,577.50
190 1,965 327.50 1,637.50
195 2,033 338.83 1,694.17
200 2,106 351 1,755
205 2,174 362.33 1,811.67
210 2,246 374.33 1,871.67
215 2,314 385.67 1,928.33
220 2,387 397.83 1,989.17
225 or more 2,454 409 2,045

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
125 263 43.83 219.17
130 279 46.50 232.50
135 297 49.50 247.50
140 315 52.50 262.50
145 332 55.33 276.67
150 350 58.33 291.67
155 368 61.33 306.67
160 385 64.17 320.83
165 403 67.17 335.83
170 420 70 350
175 437 72.83 364.17
180 455 75.83 379.17
185 473 78.83 394.17
190 490 81.67 408.33
195 508 84.67 423.33
200 526 87.67 438.33
205 544 90.67 453.33
210 560 93.33 466.67
215 578 96.33 481.67
220 596 99.33 496.67
225 or more 613 102.17 510.83

Monthly charges

CO2 band VAT fuel scale charge, one month period (£) VAT on one month charge (£) VAT exclusive one 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
140 105 17.50 87.50
145 110 18.33 91.67
150 116 19.33 96.67
155 122 20.33 101.67
160 127 21.17 105.83
165 134 22.33 111.67
170 139 23.17 115.83
175 145 24.17 120.83
180 151 25.17 125.83
185 157 26.17 130.83
190 163 27.17 135.83
195 169 28.17 140.83
200 174 29 145
205 180 30 150
210 186 31 155
215 192 32 160
220 198 33 165
225 or more 203 33.83 169.17
Published 17 April 2024
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