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Fuel Scale Charges - 2008/09
The new fuel scale charge applies to all business vehicles which are used for private motoring.
- VAT fuel scale charges for 1 month period
- VAT fuel scale charges for 3 month periods
- VAT fuel scale charges for 12 month periods
VAT fuel scale charges for 1 month period
| CO2 band g/km | VAT fuel scale charge 1 month period |
VAT on 1 month charge |
VAT exclusive 1 month charge |
|---|---|---|---|
| 120 or less | 46.00 | 6.85 | 39.15 |
| 125 | 69.00 | 10.28 | 58.72 |
| 130 | 69.00 | 10.28 | 58.72 |
| 135 | 69.00 | 10.28 | 58.72 |
| 140 | 73.00 | 10.87 | 62.13 |
| 145 | 78.00 | 11.62 | 66.38 |
| 150 | 82.00 | 12.21 | 69.79 |
| 155 | 87.00 | 12.96 | 74.04 |
| 160 | 92.00 | 13.70 | 78.30 |
| 165 | 96.00 | 14.30 | 81.70 |
| 170 | 101.00 | 15.04 | 85.96 |
| 175 | 105.00 | 15.64 | 89.36 |
| 180 | 110.00 | 16.38 | 93.62 |
| 185 | 115.00 | 17.13 | 97.87 |
| 190 | 119.00 | 17.72 | 101.28 |
| 195 | 124.00 | 18.47 | 105.53 |
| 200 | 128.00 | 19.06 | 108.94 |
| 205 | 133.00 | 19.81 | 113.19 |
| 210 | 138.00 | 20.55 | 117.45 |
| 215 | 142.00 | 21.15 | 120.85 |
| 220 | 147.00 | 21.89 | 125.11 |
| 225 | 151.00 | 22.49 | 128.51 |
| 230 | 156.00 | 23.23 | 132.77 |
| 235 or more | 161.00 | 23.98 | 137.02 |
VAT fuel scale charges for 3 month periods
| CO2 band | VAT fuel scale charge 3 month period £ |
VAT on 3 month charge £ |
VAT exclusive 3 month charge £ |
|---|---|---|---|
| 120 or less | 138.00 | 20.55 | 117.45 |
| 125 | 207.00 | 30.83 | 176.17 |
| 130 | 207.00 | 30.83 | 176.17 |
| 135 | 207.00 | 30.83 | 176.17 |
| 140 | 221.00 | 32.91 | 188.09 |
| 145 | 234.00 | 34.85 | 199.15 |
| 150 | 248.00 | 36.94 | 211.06 |
| 155 | 262.00 | 39.02 | 222.98 |
| 160 | 276.00 | 41.11 | 234.89 |
| 165 | 290.00 | 43.19 | 246.81 |
| 170 | 303.00 | 45.13 | 257.87 |
| 175 | 317.00 | 47.21 | 269.79 |
| 180 | 331.00 | 49.30 | 281.70 |
| 185 | 345.00 | 51.38 | 293.62 |
| 190 | 359.00 | 53.47 | 305.53 |
| 195 | 373.00 | 55.55 | 317.45 |
| 200 | 386.00 | 57.49 | 328.51 |
| 205 | 400.00 | 59.57 | 340.43 |
| 210 | 414.00 | 61.66 | 352.34 |
| 215 | 428.00 | 63.74 | 364.26 |
| 220 | 442.00 | 65.83 | 376.17 |
| 225 | 455.00 | 67.77 | 387.23 |
| 230 | 469.00 | 69.85 | 399.15 |
| 235 or more | 483.00 | 71.94 | 411.06 |
VAT fuel scale charges for 12 month periods
| CO2 band | VAT fuel scale charge 12 month period £ |
VAT on 12 month charge £ |
VAT exclusive 12 month charge £ |
|---|---|---|---|
| 120 or less | 555.00 | 82.66 | 472.34 |
| 125 | 830.00 | 123.62 | 706.38 |
| 130 | 830.00 | 123.62 | 706.38 |
| 135 | 830.00 | 123.62 | 706.38 |
| 140 | 885.00 | 131.81 | 753.19 |
| 145 | 940.00 | 140.00 | 800.00 |
| 150 | 995.00 | 148.19 | 846.81 |
| 155 | 1,050.00 | 156.38 | 893.62 |
| 160 | 1,105.00 | 164.57 | 940.43 |
| 165 | 1,160.00 | 172.77 | 987.23 |
| 170 | 1,215.00 | 180.96 | 1,034.04 |
| 175 | 1,270.00 | 189.15 | 1,080.85 |
| 180 | 1,325.00 | 197.34 | 1,127.66 |
| 185 | 1,380.00 | 205.53 | 1,174.47 |
| 190 | 1,435.00 | 213.72 | 1,221.28 |
| 195 | 1,490.00 | 221.91 | 1,268.09 |
| 200 | 1,545.00 | 230.11 | 1,314.89 |
| 205 | 1,605.00 | 239.04 | 1,365.96 |
| 210 | 1,660.00 | 247.23 | 1,412.77 |
| 215 | 1,715.00 | 255.43 | 1,459.57 |
| 220 | 1,770.00 | 263.62 | 1,506.38 |
| 225 | 1,825.00 | 271.81 | 1,553.19 |
| 230 | 1,880.00 | 280.00 | 1,600.00 |
| 235 or more | 1,935.00 | 288.19 | 1,646.81 |
VAT Basics
- An introduction to VAT
- VAT rates
- Bad debt relief
- Recovering VAT on staff expenses
- VAT fuel scale charges
