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2009 Budget
2010 Budget

VAT Fuel Scale Charges
Advisory Fuel Rates

2010

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2010.

For cars which are too old to have a CO2 emissions figure HM Revenue & Customs have prescribed a level of emissions by reference to the vehicle's engine capacity (cc). An update to Notice 700/64 VAT: Motoring Expenses, including the revised figures for all categories of vehicle, will be available from the VAT Helpline by the end of May.

There are 2 websites you can use to find the emission rating of vehicles built since 1997
www.smmt.co.uk/co2/co2search.cfm
www.vcacarfueldata.org.uk/search/search.asp

  12 Month return Three Month return One Month return
CO2 Band Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
£ £ £ £ £ £
120 or below 570.00 84.89 141.00 21.00 47.00 7.00
125 850.00 126.60 212.00 31.57 70.00 10.43
130 850.00 126.60 212.00 31.57 70.00 10.43
135 910.00 135.53 227.00 33.81 75.00 11.17
140 965.00 143.72 241.00 35.89 80.00 11.91
145 1020.00 151.91 255.00 37.98 85.00 12.66
150 1080.00 160.85 269.00 40.06 89.00 13.26
155 1135.00 169.04 283.00 42.15 94.00 14.00
160 1190.00 177.23 297.00 44.23 99.00 14.74
165 1250.00 186.17 312.00 46.47 104.00 15.49
170 1305.00 194.36 326.00 48.55 108.00 16.09
175 1360.00 202.55 340.00 50.64 113.00 16.83
180 1420.00 211.49 354.00 52.72 118.00 17.57
185 1475.00 219.68 368.00 54.81 122.00 18.17
190 1530.00 227.87 383.00 57.04 127.00 18.91
195 1590.00 236.81 397.00 59.13 132.00 19.66
200 1645.00 245.00 411.00 61.21 137.00 20.40
205 1705.00 253.94 425.00 63.30 141.00 21.00
210 1760.00 262.13 439.00 65.38 146.00 21.74
215 1815.00 270.32 454.00 67.62 151.00 22.49
220 1875.00 279.26 468.00 69.70 156.00 23.23
225 1930.00 287.45 482.00 71.79 160.00 23.83
230 or above 1985.00 295.64 496.00 73.87 165.00 24.57

2009

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2009.

For vehicles which do not have a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:
A. if its cylinder capacity is 1,400 cubic centimetres or less, use CO2 band 140 or below
B. if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, use CO2 band 175
C. if its cylinder capacity exceeds 2,000 cubic centimetres, use CO2 band 240 or above.

  12 Month return Three Month return One Month return
CO2 Band Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
£ £ £ £ £ £
120 or below 505.00 65.87 126.00 16.43 42.00 5.48
125 755.00 98.48 189.00 24.65 63.00 8.22
130 755.00 98.48 189.00 24.65 63.00 8.22
135 755.00 98.48 189.00 24.65 63.00 8.22
140 805.00 105.00 201.00 26.22 67.00 8.74
145 855.00 111.52 214.00 27.91 71.00 9.26
150 905.00 118.04 226.00 29.48 75.00 9.78
155 960.00 125.22 239.00 31.17 79.00 10.30
160 1010.00 131.74 251.00 32.74 83.00 10.83
165 1060.00 138.26 264.00 34.43 88.00 11.48
170 1110.00 144.78 276.00 36.00 92.00 12.00
175 1160.00 151.30 289.00 37.70 96.00 12.52
180 1210.00 157.83 302.00 39.39 100.00 13.04
185 1260.00 164.35 314.00 40.96 104.00 13.57
190 1310.00 170.87 327.00 42.65 109.00 14.22
195 1360.00 177.39 339.00 44.22 113.00 14.74
200 1410.00 183.91 352.00 45.91 117.00 15.26
205 1465.00 191.09 365.00 47.61 121.00 15.78
210 1515.00 197.61 378.00 49.30 126.00 16.43
215 1565.00 204.13 390.00 50.87 130.00 16.96
220 1615.00 210.65 403.00 52.57 134.00 17.48
225 1665.00 217.17 416.00 54.26 138.00 18.00
230 1715.00 223.70 428.00 55.83 142.00 18.52
235 or above 1765.00 230.22 441.00 57.52 147.00 19.17

2008

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2008.

This table is for use from 1 December 2008 as it uses the reduced standard rate of 15% to calculate the VAT figures.

  12 Month return Three Month return One Month return
CO2 Band Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
£ £ £ £ £ £
120 or below 555.00 72.39 138.00 18.00 46.00 6.00
125 830.00 108.26 207.00 27.00 69.00 9.00
130 830.00 108.26 207.00 27.00 69.00 9.00
135 830.00 108.26 207.00 27.00 69.00 9.00
140 885.00 115.43 221.00 28.83 73.00 9.52
145 940.00 122.61 234.00 30.52 78.00 10.17
150 995.00 129.78 248.00 32.35 82.00 10.70
155 1050.00 136.96 262.00 34.17 87.00 11.35
160 1105.00 144.13 276.00 36.00 92.00 12.00
165 1160.00 151.30 290.00 37.83 96.00 12.52
170 1215.00 158.48 303.00 39.52 101.00 13.17
175 1270.00 165.65 317.00 41.35 105.00 15.64
180 1325.00 172.83 331.00 43.17 110.00 14.35
185 1380.00 180.00 345.00 45.00 115.00 15.00
190 1435.00 187.17 359.00 46.83 119.00 15.52
195 1490.00 194.35 373.00 48.65 124.00 16.17
200 1545.00 201.52 386.00 50.35 128.00 16.70
205 1605.00 209.35 400.00 52.17 133.00 17.35
210 1660.00 216.52 414.00 54.00 138.00 18.00
215 1715.00 223.70 428.00 55.83 142.00 18.52
220 1770.00 230.87 442.00 57.65 147.00 19.17
225 1825.00 238.04 455.00 59.35 151.00 19.70
230 1880.00 245.22 469.00 61.17 156.00 20.35
235 or above 1935.00 252.39 483.00 63.00 161.00 21.00

The following table applies up to 30 November 2008 and uses the 17.5% standard rate of VAT
to calculate the amount of VAT due to HMRC.

  12 Month return Three Month return One Month return
CO2 Band Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
  £ £ £ £ £ £
120 or below 555.00 82.66 138.00 20.55 46.00 6.85
125 830.00 123.62 207.00 30.83 69.00 10.28
130 830.00 123.62 207.00 30.83 69.00 10.28
135 830.00 123.62 207.00 30.83 69.00 10.28
140 885.00 131.81 221.00 32.91 73.00 10.87
145 940.00 140.00 234.00 34.85 78.00 11.62
150 995.00 148.19 248.00 36.94 82.00 12.21
155 1050.00 156.38 262.00 39.02 87.00 12.96
160 1105.00 164.57 276.00 41.11 92.00 13.70
165 1160.00 172.77 290.00 43.19 96.00 14.30
170 1215.00 180.96 303.00 45.13 101.00 15.04
175 1270.00 189.15 317.00 47.21 105.00 15.64
180 1325.00 197.34 331.00 49.30 110.00 16.38
185 1380.00 205.53 345.00 51.38 115.00 17.13
190 1435.00 213.72 359.00 53.47 119.00 17.72
195 1490.00 221.91 373.00 55.55 124.00 18.47
200 1545.00 230.11 386.00 57.49 128.00 19.06
205 1605.00 239.04 400.00 59.57 133.00 19.81
210 1660.00 247.23 414.00 61.66 138.00 20.55
215 1715.00 255.43 428.00 63.74 142.00 21.15
220 1770.00 263.62 442.00 65.83 147.00 21.89
225 1825.00 271.81 455.00 67.77 151.00 22.49
230 1880.00 280.00 469.00 69.85 156.00 23.23
235 or above 1935.00 288.19 483.00 71.94 161.00 23.98

2007

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2007.
The fuel scale charges are now calculated in accordance with carbon dioxide (CO2) emissions rather than engine size and the fuel type.
This aligns the basis on which such charges are calculated with those used for direct tax purposes.

  12 Month return Three Month return One Month return
CO2 Band Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
£ £ £ £ £ £
140 or below 730 108.72 182 27.11 60 8.94
145 780 116.17 195 29.04 65 9.68
150 830 123.62 207 30.83 69 10.28
155 880 131.06 219 32.62 73 10.87
160 925 137.77 231 34.40 77 11.47
165 975 145.21 243 36.19 81 12.06
170 1025 152.66 256 38.13 85 12.66
175 1075 160.11 268 39.91 89 13.26
180 1120 166.81 280 41.70 93 13.85
185 1170 174.26 292 43.49 97 14.45
190 1220 181.70 304 45.28 101 15.04
195 1270 189.15 317 47.21 105 15.64
200 1315 195.85 329 49.00 109 16.23
205 1365 203.30 341 50.79 113 16.83
210 1415 210.74 353 52.57 117 17.43
215 1465 218.19 365 54.36 121 18.02
220 1510 224.89 378 56.30 126 18.77
225 1560 232.34 390 58.09 130 19.36
230 1610 239.79 402 59.87 134 19.96
235 1660 247.23 414 61.66 138 20.55
240 or above 1705 253.94 426 63.45 142 21.15

Where the CO2 emission figure for the car is not a multiple of 5, the figure is rounded down to the previous multiple of 5 in the above table.

2006

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2006.

  12 Month return Three Month return One Month return
Cylinder Capacity Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
Diesel engine £ £ £ £ £ £
2000 or less 1040 154.89 260 38.72 86 12.81
More than 2000 1325 197.34 331 49.30 110 16.38
Other Engines  
1400 or less 1095 163.09 273 40.66 91 13.55
1401 to 2000 1385 206.28 346 51.53 115 17.13
More than 2000 2035 303.09 508 75.66 169 25.17

2005

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2005.

  12 Month return Three Month return One Month return
Cylinder Capacity Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
Diesel engine £ £ £ £ £ £
2000 or less 945 140.74 236 35.15 78 11.62
More than 2000 1200 178.72 300 44.68 100 14.89
Other Engines  
1400 or less 985 146.70 246 36.64 82 12.21
1401 to 2000 1245 185.43 311 46.32 103 15.34
More than 2000 1830 272.55 457 68.06 152 22.64

2004

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2004.

  12 Month return Three Month return One Month return
Cylinder Capacity Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
Diesel engine £ £ £ £ £ £
2000 or less 865 128.82 216 32.17 72 10.72
More than 2000 1095 163.08 273 40.65 91 13.55
Other Engines  
1400 or less 930 138.51 232 34.55 77 11.46
1401 to 2000 1175 175.00 293 43.63 97 14.44
More than 2000 1730 257.65 432 64.34 144 21.44

2003

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2003.

  12 Month return Three Month return One Month return
Cylinder Capacity Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
Diesel engine £ £ £ £ £ £
2000 or less 900 134.04 225 33.51 75 11.17
More than 2000 1135 169.04 283 42.14 94 14.00
Other Engines  
1400 or less 950 141.48 237 35.29 79 11.76
1401 to 2000 1200 178.72 300 44.68 100 14.89
More than 2000 1770 263.61 442 65.82 147 21.89

2002

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing on or after 1 May 2002.

  12 Month return Three Month return One Month return
Cylinder Capacity Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
Diesel engine £ £ £ £ £ £
2000 or less 850 126.59 212 31.57 70 10.42
More than 2000 1075 160.10 268 39.91 89 13.25
Other Engines  
1400 or less 905 134.78 226 33.65 75 11.17
1401 to 2000 1145 170.53 286 42.59 95 14.14
More than 2000 1690 251.70 422 62.85 140 20.85

2001

The fuel scale charge applies to all business cars which are used for private motoring.
The following table sets out the fuel scale charges for VAT periods commencing on or after 6 April 2001.

  12 Month return Three Month return One Month return
Cylinder Capacity Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
Diesel engine £ £ £ £ £ £
2000 or less 900 134.04 225 33.51 75 11.17
More than 2000 1145 170.53 286 42.59 95 14.14
Other Engines  
1400 or less 970 144.46 242 36.04 80 11.91
1401 to 2000 1230 183.19 307 45.72 102 15.19
More than 2000 1815 270.31 453 67.46 151 22.48

2000

The following table sets out the fuel scale charges for VAT periods commencing on or after 6 April 2000.

  12 Month return Three Month return One Month return
Cylinder Capacity Scale Charge VAT due per vehicle Scale charge VAT due per vehicle Scale charge VAT due per vehicle
Diesel engine £ £ £ £ £ £
2000 or less 930 138.51 232 34.55 77 11.46
More than 2000 1180 175.74 295 43.93 98 14.59
Other Engines  
1400 or less 1025 152.65 256 38.12 85 12.65
1401 to 2000 1300 193.61 325 48.40 108 16.08
More than 2000 1915 285.21 478 71.19 159 23.68
 
Written by Katherine Gordon - March 2005