VAT fuel scale charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2022.

CO2 band	Gross monthly £	VAT £	Net £
120 or less	58	9.67	48.33
125	87	14.5	72.5
130	92	15.33	76.67
135	98	16.33	81.67
140	104	17.33	86.67
145	110	18.33	91.67
150	116	19.33	96.67
155	122	20.33	101.67
160	127	21.17	105.83
165	133	22.17	110.83
170	139	23.17	115.83
175	145	24.17	120.83
180	151	25.17	125.83
185	156	26	130
190	163	27.17	135.83
195	169	28.17	140.83
200	174	29	145
205	180	30	150
210	185	30.83	154.17
215	192	32	160
220	198	33	165
225 or more	203	33.83	169.17

CO 2 band	Gross 3 month period £	VAT £	Net £
120 or less	174	29	145
125	262	43.67	218.33
130	279	46.5	232.5
135	296	49.33	246.67
140	314	52.33	261.67
145	332	55.33	276.67
150	349	58.17	290.83
155	367	61.17	305.83
160	385	64.17	320.83
165	402	67	335
170	419	69.83	349.17
175	437	72.83	364.17
180	454	75.67	378.33
185	472	78.67	393.33
190	490	81.67	408.33
195	507	84.5	422.5
200	525	87.5	437.5
205	543	90.5	452.5
210	559	93.17	465.83
215	577	96.17	480.83
220	595	99.17	495.83
225 or more	612	102	510

CO 2 band	Annual gross £	VAT £	Net £
120 or less	700	116.67	583.33
125	1,048	174.67	873.33
130	1,121	186.83	934.17
135	1,188	198	990
140	1,261	210.17	1,050.83
145	1,329	221.5	1,107.50
150	1,401	233.5	1,167.50
155	1,469	244.83	1,224.17
160	1,542	257	1,285
165	1,609	268.17	1,340.83
170	1,682	280.33	1,401.67
175	1,749	291.5	1,457.50
180	1,822	303.67	1,518.33
185	1,889	314.83	1,574.17
190	1,962	327	1,635
195	2,030	338.33	1,691.67
200	2,102	350.33	1,751.67
205	2,170	361.67	1,808.33
210	2,242	373.67	1,868.33
215	2,310	385	1,925
220	2,383	397.17	1,985.83
225 or more	2,450	408.33	2,041.67

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.