Road Fuel VAT Scale Charges from 1 May 2016 | David Allen
Call us on 01228 711888 Menu

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 2017.  The amounts applicable from 1 May 2017 are shown in the table below.  If your VAT return period spans 1 May 2017, 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 563.00 93.83 140.00 23.33 46.00 7.67
125 842.00 140.33 211.00 35.17 70.00 11.67
130 901.00 150.17 224.00 37.33 74.00 12.33
135 955.00 159.17 238.00 39.67 79.00 13.17
140 1,013.00 168.83 252.00 42.00 84.00 14.00
145 1,068.00 178.00 267.00 44.50 88.00 14.67
150 1,126.00 187.67 281.00 46.83 93.00 15.50
155 1,180.00 196.67 295.00 49.17 98.00 16.33
160 1,239.00 206.50 309.00 51.50 102.00 17.00
165 1,293.00 215.50 323.00 53.83 107.00 17.83
170 1,351.00 225.17 337.00 56.17 111.00 18.50
175 1,405.00 234.17 351.00 58.50 116.00 19.33
180 1,464.00 244.00 365.00 60.83 121.00 20.17
185 1,518.00 253.00 379.00 63.17 125.00 20.83
190 1,577.00 262.83 393.00 65.50 131.00 21.83
195 1,631.00 271.83 408.00 68.00 136.00 22.67
200 1,689.00 281.50 422.00 70.33 140.00 23.33
205 1,743.00 290.50 436.00 72.67 145.00 24.17
210 1,802.00 300.33 449.00 74.83 149.00 24.83
215 1,856.00 309.33 463.00 77.17 154.00 25.67
220 1,914.00 319.00 478.00 79.67 159.00 26.50
225 or more 1,969.00 328.17 492.00 82.00 163.00 27.17

These rates are revised annually.