VAT Fuel Scale Charges

VAT Fuel Scale Charges

When reclaiming VAT on fuel where the car is used for business and private purposes, an adjustment must be made for the private element by adding a fuel scale charge to the VAT return.

The rates to use from the start of the next accounting period beginning on or after 1 May 2017 are:

Quarterly basis (3 month period)

CO2
band
gm/km

VAT
fuel
scale
charge
(gross)
£

VAT
(20%)
£

VAT
fuel scale charge
(net)
 £

Businesses must use these new VAT fuel scale charges
from the start of their next prescribed accounting period
beginning on or after 1 May 2017

120 or less

140.00

23.33

116.67

125

211.00

35.17

175.83

130

224.00

38.33

186.67

135

238.00

39.67

198.33

140

252.00

42.00

210.00

145

267.00

44.50

222.50

150

281.00

46.83

234.17

155

295.00

49.17

245.83

160

309.00

51.50

257.50

165

323.00

53.83

269.17

170

337.00

56.17

280.83

175

351.00

58.50

292.50

180

365.00

60.83

304.17

185

379.00

63.17

315.83

190

393.00

65.50

327.50

195

408.00

68.00

340.00

200

422.00

70.33

351.67

205

436.00

72.67

363.33

210

449.00

74.83

374.17

215

463.00

77.17

385.83

220

478.00

80/68

398.33

225 or more

492.00

82.00

410.00

 

This answer was last checked May 2017. This answer is for general guidance only. It provides an outline, and may not include points which are important in your case. You should not rely on this answer without taking individual advice based on the full facts of your case. The information given was correct at the time of release.