VAT quarterly fuel scale charges (inclusive of VAT)
Effective from 1 May 2019.
|CO 2 Emissions g/km||VAT Fuel Scale Charge, 3 month period, £||CO 2 Emissions g/km||VAT Fuel Scale Charge, 3 month period, £|
|120 or less||147||180||384|
|165||340||225 or more||517|
Where the CO2 emissions figure of a vehicle is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of charge.
For a bi-fuel vehicle which has two CO2 emission 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 it’s 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 capcaity exceeds 2,000cc, use CO2 band 225 or more
Last updated: 22 May 2019