Fuel Scale Charges
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Value Added Tax (VAT) – Fuel scale charges |
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Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2011 |
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CO₂ band |
VAT fuel scale charge 3 month period, £ |
VAT on 3 month charge, £ |
VAT exclusive 3 month charge, £ |
|
120 or less |
157.00 |
26.17 |
130.83 |
|
125 |
236.00 |
39.33 |
196.67 |
|
130 |
252.00 |
42.00 |
210.00 |
|
135 |
268.00 |
44.67 |
223.33 |
|
140 |
283.00 |
47.17 |
235.83 |
|
145 |
299.00 |
49.83 |
249.17 |
|
150 |
315.00 |
52.50 |
262.50 |
|
155 |
331.00 |
55.17 |
275.83 |
|
160 |
346.00 |
57.67 |
288.33 |
|
165 |
362.00 |
60.33 |
301.67 |
|
170 |
378.00 |
63.00 |
315.00 |
|
175 |
394.00 |
65.67 |
328.33 |
|
180 |
409.00 |
68.17 |
340.83 |
|
185 |
425.00 |
70.83 |
354.17 |
|
190 |
441.00 |
73.50 |
367.50 |
|
195 |
457.00 |
76.17 |
380.83 |
|
200 |
472.00 |
78.67 |
393.33 |
|
205 |
488.00 |
81.33 |
406.67 |
|
210 |
504.00 |
84.00 |
420.00 |
|
215 |
520.00 |
86.67 |
433.33 |
|
220 |
536.00 |
89.33 |
446.67 |
|
225 or more |
551.00 |
91.83 |
459.17 |
Where the CO₂ emission figure is not a multiple of 5, the figure is rounded down to the next multiple of 5 to determine the level of the charge. For a bi-fuel vehicle which has 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 the engine size, as follows:
If its cylinder capacity is 1400cc or less, use CO₂ band 140:
If its cylinder capacity exceeds 1400cc but does not exceed 2000cc, use CO₂ band 175:
If its cylinder capacity exceeds 2000cc, use CO₂ band 225 or above.