VAT Fuel Scale Charges
Where businesses buy fuel which has some degree of private use, they must account for output VAT on a scale charge. This is based on the CO2 emissions (rounded down to the next multiple of 5).
These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2010.
|
CO2 band
|
VAT fuel
scale charge,
12 month period
|
VAT fuel
scale charge,
3 month period
|
VAT fuel scale charge, 1 month period
|
|
|
£
|
£
|
£
|
|
120 or less
|
570
|
141
|
<
47
|
|
125 – 129
|
850
|
212
|
70
|
|
130 – 134
|
850
|
212
|
70
|
|
135 – 139
|
910
|
227
|
75
|
|
140 – 144
|
965
|
241
|
80
|
|
145 – 149
|
1020
|
255
|
85
|
|
150 – 154
|
1080
|
269
|
89
|
|
155 – 159
|
1135
|
283
|
94
|
|
160 – 164
|
1190
|
297
|
99
|
|
165 – 169
|
1250
|
312
|
104
|
|
170 – 174
|
1305
|
326
|
108
|
|
175 – 179
|
1360
|
340
|
113
|
|
180 – 184
|
1420
|
354
|
118
|
|
185 – 189
|
1475
|
368
|
122
|
|
190 – 194
|
1530
|
383
|
127
|
|
195 – 199
|
1590
|
397
|
132
|
|
200 – 204
|
1645
|
411
|
137
|
|
205 – 209
|
1705
|
425
|
141
|
|
210 – 214
|
1760
|
439
|
146
|
|
215 – 219
|
1815
|
454
|
151
|
|
220 – 224
|
1875
|
468
|
156
|
|
225 – 229
|
1930
|
482
|
160
|
|
230 or more
|
1985
|
496
|
165
|
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