Road fuel scale charge rates

From 1 May 2007 the basis of the fuel scale charge change from the engine size to the Co2 emission rating of the vehicle. For vehicles that do not have valid emission ratings, a set figure based on the engine size is used.

Engine size 1,400cc or less use emission level 140.
Engine size 1,401cc to 2,000cc use emission level 175.
Engine size over 2,001cc use emission level 235 or more.

Remember that due to the reduction of the standard rate for VAT on 1 December 2008 you will need to correct your charge accordingly.

Rates to use up to 30 November 2008 are as follows:-

VAT fuel scale charges for 1 month period

CO2 band g/km	VAT fuel scale charge 1 month period	VAT on 1 month charge	VAT exclusive 1 month charge
120 or less	46.00	6.85	39.15
125	69.00	10.28	58.72
130	69.00	10.28	58.72
135	69.00	10.28	58.72
140	73.00	10.87	62.13
145	78.00	11.62	66.38
150	82.00	12.21	69.79
155	87.00	12.96	74.04
160	92.00	13.70	78.30
165	96.00	14.30	81.70
170	101.00	15.04	85.96
175	105.00	15.64	89.36
180	110.00	16.38	93.62
185	115.00	17.13	97.87
190	119.00	17.72	101.28
195	124.00	18.47	105.53
200	128.00	19.06	108.94
205	133.00	19.81	113.19
210	138.00	20.55	117.45
215	142.00	21.15	120.85
220	147.00	21.89	125.11
225	151.00	22.49	128.51
230	156.00	23.23	132.77
235 or more	161.00	23.98	137.02

VAT fuel scale charges for 3 month periods

CO2 band	VAT fuel scale charge 3 month period £	VAT on 3 month charge £	VAT exclusive 3 month charge £
120 or less	138.00	20.55	117.45
125	207.00	30.83	176.17
130	207.00	30.83	176.17
135	207.00	30.83	176.17
140	221.00	32.91	188.09
145	234.00	34.85	199.15
150	248.00	36.94	211.06
155	262.00	39.02	222.98
160	276.00	41.11	234.89
165	290.00	43.19	246.81
170	303.00	45.13	257.87
175	317.00	47.21	269.79
180	331.00	49.30	281.70
185	345.00	51.38	293.62
190	359.00	53.47	305.53
195	373.00	55.55	317.45
200	386.00	57.49	328.51
205	400.00	59.57	340.43
210	414.00	61.66	352.34
215	428.00	63.74	364.26
220	442.00	65.83	376.17
225	455.00	67.77	387.23
230	469.00	69.85	399.15
235 or more	483.00	71.94	411.06

VAT fuel scale charges for 12 month periods

CO2 band	VAT fuel scale charge 12 month period £	VAT on 12 month charge £	VAT exclusive 12 month charge £
120 or less	555.00	82.66	472.34
125	830.00	123.62	706.38
130	830.00	123.62	706.38
135	830.00	123.62	706.38
140	885.00	131.81	753.19
145	940.00	140.00	800.00
150	995.00	148.19	846.81
155	1,050.00	156.38	893.62
160	1,105.00	164.57	940.43
165	1,160.00	172.77	987.23
170	1,215.00	180.96	1,034.04
175	1,270.00	189.15	1,080.85
180	1,325.00	197.34	1,127.66
185	1,380.00	205.53	1,174.47
190	1,435.00	213.72	1,221.28
195	1,490.00	221.91	1,268.09
200	1,545.00	230.11	1,314.89
205	1,605.00	239.04	1,365.96
210	1,660.00	247.23	1,412.77
215	1,715.00	255.43	1,459.57
220	1,770.00	263.62	1,506.38
225	1,825.00	271.81	1,553.19
230	1,880.00	280.00	1,600.00
235 or more	1,935.00	288.19	1,646.81

Rates from 1st December 2008 are as follows:-

VAT fuel scale charges for 1 month period

CO2 band g/km	VAT fuel scale charge 1 month period	VAT on 1 month charge	VAT exclusive 1 month charge
120 or less	46.00	6.00	40.00
125	69.00	9.00	60.00
130	69.00	9.00	60.00
135	69.00	9.00	60.00
140	73.00	9.52	63.48
145	78.00	10.17	67.83
150	82.00	10.70	71.30
155	87.00	11.35	75.65
160	92.00	12.00	80.00
165	96.00	12.52	83.48
170	101.00	13.17	87.83
175	105.00	13.70	91.30
180	110.00	14.35	95.65
185	115.00	15.00	100.00
190	119.00	15.52	103.48
195	124.00	16.17	107.83
200	128.00	16.70	111.30
205	133.00	17.35	115.65
210	138.00	18.00	120.00
215	142.00	18.52	123.48
220	147.00	19.17	127.83
225	151.00	19.70	131.30
230	156.00	20.35	135.65
235 or more	161.00	21.00	140.00

VAT fuel scale charges for 3 month periods

CO2 band	VAT fuel scale charge 3 month period £	VAT on 3 month charge £	VAT exclusive 3 month charge £
120 or less	138.00	18.00	120.00
125	207.00	27.00	180.00
130	207.00	27.00	180.00
135	207.00	27.00	180.00
140	221.00	28.83	192.17
145	234.00	30.52	203.48
150	248.00	32.35	215.65
155	262.00	34.17	227.83
160	276.00	36.00	240.00
165	290.00	37.83	252.17
170	303.00	39.52	263.48
175	317.00	41.35	275.65
180	331.00	43.17	287.83
185	345.00	45.00	300.00
190	359.00	46.83	312.17
195	373.00	48.65	324.35
200	386.00	50.35	335.65
205	400.00	52.17	347.83
210	414.00	54.00	360.00
215	428.00	55.83	372.17
220	442.00	57.65	384.35
225	455.00	59.35	395.65
230	469.00	61.17	407.83
235 or more	483.00	63.00	420.00

VAT fuel scale charges for 12 month periods

CO2 band	VAT fuel scale charge 12 month period £	VAT on 12 month charge £	VAT exclusive 12 month charge £
120 or less	555.00	72.39	482.61
125	830.00	108.26	721.74
130	830.00	108.26	721.74
135	830.00	108.26	721.74
140	885.00	115.43	769.57
145	940.00	122.61	817.39
150	995.00	129.78	865.22
155	1,050.00	136.96	913.04
160	1,105.00	144.13	960.87
165	1,160.00	151.30	1,008.70
170	1,215.00	158.48	1,056.52
175	1,270.00	165.65	1,104.35
180	1,325.00	172.83	1,152.17
185	1,380.00	180.00	1,200.00
190	1,435.00	187.17	1,247.83
195	1,490.00	194.35	1,295.65
200	1,545.00	201.52	1,343.48
205	1,605.00	209.35	1,395.65
210	1,660.00	216.52	1,443.48
215	1,715.00	223.70	1,491.30
220	1,770.00	230.87	1,539.13
225	1,825.00	238.04	1,586.96
230	1,880.00	245.22	1,634.78
235 or more	1,935.00	252.39	1,682.61

Disclaimer

The content and advice is for information only. Last updated 26.07.2009.

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