Fuel scale charges
New VAT fuel scale charges for taxing the private use of business fuel will replace the existing rates from 1 May 2012.
VAT quarterly fuel scale charges (inclusive of VAT)
Effective from 1 May 2012.
| 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 | 166 | 180 | 433 |
| 125 | 250 | 185 | 450 |
| 130 | 266 | 190 | 467 |
| 135 | 283 | 195 | 483 |
| 140 | 300 | 200 | 500 |
| 145 | 316 | 205 | 517 |
| 150 | 333 | 210 | 533 |
| 155 | 350 | 215 | 550 |
| 160 | 366 | 220 | 567 |
| 165 | 383 | 225 or more | 583 |
| 170 | 400 | ||
| 175 | 416 |
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.
