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VAT scale charges

VAT registered businesses that reclaim VAT on road fuel are required to account for VAT to reflect the private use of business vehicles.

The fuel scale charges are with effect from 1 May 2018.  The amounts applicable from 1 May 2018 are shown in the table below.  If your VAT return period spans 1 May 2018, you will need to apportion VAT payable on the scale charges accordingly.

12 month return Three month return One month return
CO2 emissions figure Gross scale charge VAT due per vehicle Gross scale charge VAT due per vehicle Gross scale charge VAT due per vehicle
£ £ £ £ £ £
120 or below 562.00 93.67 140.00 23.33 46.00 7.67
125 842.00 140.33 210.00 35.00 70.00 11.67
130 900.00 150.00 224.00 37.33 74.00 12.33
135 954.00 159.00 238.00 39.67 79.00 13.17
140 1,013.00 168.83 252.00 42.00 84.00 14.00
145 1,067.00 177.83 266.00 44.33 88.00 14.67
150 1,125.00 187.50 280.00 46.67 93.00 15.50
155 1,179.00 196.50 295.00 49.17 98.00 16.33
160 1,238.00 206.33 309.00 51.50 102.00 17.00
165 1,292.00 215.33 323.00 53.83 107.00 17.83
170 1,350.00 225.00 336.00 56.00 111.00 18.50
175 1,404.00 234.00 351.00 58.50 116.00 19.33
180 1,463.00 243.83 365.00 60.83 121.00 20.17
185 1,517.00 252.83 379.00 63.17 125.00 20.83
190 1,575.00 262.50 393.00 65.50 130.00 21.67
195 1,630.00 271.67 407.00 67.83 135.00 22.50
200 1,688.00 281.33 421.00 70.17 140.00 23.33
205 1,742.00 290.33 436.00 72.67 145.00 24.17
210 1,801.00 300.17 449.00 74.83 149.00 24.83
215 1,855.00 309.17 463.00 77.17 154.00 25.67
220 1,913.00 318.83 477.00 79.50 159.00 26.50
225 or more 1,967.00 327.83 491.00 81.83 163.00 27.17

These rates are revised annually.