Vat on Fuel

VAT Scale Rates on Private Fuel

Businesses must use these VAT fuel scale charges from the start of the next prescribed accounting period beginning on or after 1 May 2014.

Return Period Monthly Quarterly Annual
C02 Band Gross VAT Gross VAT Gross VAT
 120 or less  £52.00  £8.67  £156.00  £26.00  £627.00  £104.50
 125  £78.00  £13.00  £234.00  £39.00  £939.00  £156.50
 130  £83.00  £13.83  £251.00  £41.83  £1.004.00  £167.33
 135  £88.00  £14.67  £266.00 £44.33  £1,064.00  £177.33
 140  £94.00  £15.67  £282.00  £47.00  £1,129.00  £188.17
 145  £99.00  £16.50  £297.00  £49.50  £1,190.00  £198.33
 150  £104.00  £17.33  £313.00  £52.17  £1,255.00  £209.17
 155  £109.00  £18.17  £328.00  £54.67  £1,315.00  £219.17
 160  £115.00  £19.17  £345.00  £57.50  £1,381.00  £230.17
 165  £120.00  £20.00  £360.00  £60.00  £1,441.00  £240.17
 170  £125.00  £20.83  £376.00  £62.67  £1,506.00  £251.00
 175  £130.00  £21.67  £391.00  £65.17  £1,567.00  £261.17
 180  £136.00  £22.67  £408.00  £68.00  £1,632.00  £272.00
 185  £141.00  £23.50  £423.00  £70.50  £1,692.00  £282.00
 190  £146.00  £24.33  £439.00  £73.17  £1,757.00  £292.83
 195  £151.00  £25.17  £454.00  £75.67  £1,818.00  £303.00
 200  £156.00  £26.00  £470.00  £78.33  £1,883.00  £313.83
 205  £161.00  £26.83  £485.00  £80.83  £1,943.00  £323.83
 210  £167.00  £27.83  £502.00  £83.67  £2,008.00  £334.67
 215  £172.00  £28.67  £517.00  £86.17  £2,069.00  £344.83
 220  £177.00  £29.50  £533.00 £88.83  £2,134.00  £355.67
 225 or more  £182.00  £30.33  £548.00  £91.33  £2,194.00  £365.67

Where the CO2 emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge. For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two 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 as follows:

If its cylinder capacity is 1,400cc or less, use CO2 band 140

If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175

If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or above.