VAT fuel scale charges
2022/23
Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2021.
|
CO2 band |
Gross monthly £ |
VAT £ |
Net £ |
| 120 or less | 48 | 8.00 | 40.00 |
| 125 | 72 | 12.00 | 60.00 |
| 130 | 77 | 13.00 | 65.00 |
| 135 | 82 | 14.00 | 68.00 |
| 140 | 87 | 14.50 | 72.50 |
| 145 | 91 | 15.17 | 75.83 |
| 150 | 97 | 16.17 | 80.83 |
| 155 | 102 | 17.00 | 85.00 |
| 160 | 106 | 17.67 | 88.33 |
| 165 | 111 | 18.50 | 92.50 |
| 170 | 116 | 19.33 | 96.67 |
| 175 | 121 | 20.17 | 100.83 |
| 180 | 126 | 21.00 | 105.00 |
| 185 | 130 | 21.67 | 108.33 |
| 190 | 136 | 22.67 | 113.33 |
| 195 | 141 | 23.50 | 117.50 |
| 200 | 145 | 24.17 | 120.83 |
| 205 | 150 | 25.00 | 125.00 |
| 210 | 155 | 25.83 | 129.17 |
| 215 | 160 | 26.67 | 133.33 |
| 220 | 165 | 27.50 | 137.50 |
| 225 or more | 169 | 28.17 | 140.83 |
|
CO 2 band |
Gross 3 month period £ |
VAT £ |
Net £ |
| 120 or less | 145 | 24.17 | 120.83 |
| 125 | 219 | 36.50 | 182.50 |
| 130 | 233 | 38.83 | 194.17 |
| 135 | 247 | 41.17 | 205.83 |
| 140 | 262 | 43.67 | 218.33 |
| 145 | 277 | 45.83 | 230.83 |
| 150 | 292 | 48.67 | 243.33 |
| 155 | 306 | 51.00 | 255.00 |
| 160 | 321 | 53.50 | 267.50 |
| 165 | 336 | 56.00 | 280.00 |
| 170 | 350 | 58.33 | 291.67 |
| 175 | 364 | 60.33 | 303.33 |
| 180 | 379 | 63.17 | 315.83 |
| 185 | 394 | 65.67 | 328.33 |
| 190 | 409 | 68.17 | 340.83 |
| 195 | 423 | 70.50 | 352.50 |
| 200 | 438 | 73.00 | 365.00 |
| 205 | 453 | 75.50 | 377.50 |
| 210 | 467 | 77.83 | 389.17 |
| 215 | 481 | 80.17 | 400.83 |
| 220 | 496 | 82.67 | 413.33 |
| 225 or more | 511 | 85.17 | 425.83 |
|
CO 2 band |
Annual gross £ |
VAT £ |
Net £ |
| 120 or less | 585 | 97.50 | 487.50 |
| 125 | 875 | 145.83 | 729.17 |
| 130 | 936 | 156.00 | 780.00 |
| 135 | 992 | 165.33 | 826.67 |
| 140 | 1,053 | 175.50 | 877.50 |
| 145 | 1,109 | 184.83 | 924.17 |
| 150 | 1,170 | 195.00 | 975.00 |
| 155 | 1,226 | 204.33 | 1,021.67 |
| 160 | 1,287 | 214.50 | 1,072.50 |
| 165 | 1,343 | 223.83 | 1,119.17 |
| 170 | 1,404 | 240.00 | 1,170.00 |
| 175 | 1,460 | 243.33 | 1,216.67 |
| 180 | 1,521 | 253.50 | 1,267.50 |
| 185 | 1,577 | 262.83 | 1,314.17 |
| 190 | 1,638 | 273.00 | 1,365.00 |
| 195 | 1,694 | 282.83 | 1,411.67 |
| 200 | 1,755 | 292.50 | 1,462.50 |
| 205 | 1,811 | 301.83 | 1,509.17 |
| 210 | 1,872 | 312.00 | 1,560.00 |
| 215 | 1,928 | 321.33 | 1,606.67 |
| 220 | 1,989 | 331.50 | 1,657.50 |
| 225 or more | 2,045 | 340.83 | 1,704.17 |
Where the CO2 emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.
For a bi-fuel vehicle which has two 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 engine size. If its cylinder capacity is:
- If its 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 capacity exceeds 2,000cc, use CO2 band 225 or above.