Latest VAT on private fuel - Annual scale charges

Businesses must use the following VAT fuel scale charges from the start of their next accounting period beginning on or after 1 May 2023

CO2 Fuel scale charge VAT on fuel scale charge VAT exclusive fuel scale charge
g/km £ £ £
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

For a bi-fuel vehicle the lower of the two CO2 emissions figures should be used.

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023