VAT Quarterly Fuel Scale Charges

VAT quarterly fuel scale charges (inclusive of VAT)

Effective from 1 May 2019.

CO 2 Emissions g/kmVAT Fuel Scale Charge, 3 month period, £CO 2 Emissions g/kmVAT Fuel Scale Charge, 3 month period, £
120 or less147180384
125222185399
130236190414
135250195429
140265200444
145280205458
150296210473
155310215487
160325220502
165340225 or more517
170354
175369

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

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