PennySum

Fuel scale charge

Find the VAT fuel scale charge for a car from its CO2 figure or engine size.

Example values, change them. The answer updates as you type.

I know the car's

On the V5C logbook. Bi-fuel cars use the lower figure.

VAT return period
Table
Use the table in force when your VAT period starts.
£49.00 Full breakdown below
VAT to add to your return
£49.00
Add £49.00 VAT to this quarterly return for a car in the 140 band.
£294.00 Scale charge
£245.00 Excluding VAT
140 CO2 band

Checked by JunaydMethod and sources

  • Excluding VAT £245.00
  • VAT £49.00

Add £49.00 VAT to this quarterly return for a car in the 140 band.

What is the VAT fuel scale charge?

The fuel scale charge is a flat amount of VAT a business pays HMRC when fuel it buys for a car is also used privately. It lets the business reclaim all the VAT on that fuel without splitting business and private mileage. The amount depends on the car's CO2 emissions.

How we worked it out

  1. CO2 142 g/km rounds down to 140 (multiples of 5)
  2. Quarterly charge for the 140 band: £294.00, of which VAT £49.00
  3. £294.00 − £49.00 = £245.00 excluding VAT

How the CO2 band is found

Round the car's CO2 figure down to the nearest multiple of five: 142 grams per kilometre uses the 140 band. At 120 grams or less the lowest band applies, and at 225 or more the top band. A car too old to have a CO2 figure uses a band set by its engine size.

An engine of up to 1,400 cubic centimetres uses the 140 band, and one under 2,000 the 175 band. Above 2,000 cubic centimetres the top band applies; HMRC's wording doesn't cover exactly 2,000.

Fuel scale charges from

CO2 (g/km)12 months3 months1 month
120 or less£657 (VAT £109.50)£163 (VAT £27.17)£54 (VAT £9.00)
125£983 (VAT £163.83)£246 (VAT £41.00)£81 (VAT £13.50)
130£1,051 (VAT £175.17)£261 (VAT £43.50)£86 (VAT £14.33)
135£1,114 (VAT £185.67)£278 (VAT £46.33)£92 (VAT £15.33)
140£1,182 (VAT £197.00)£294 (VAT £49.00)£98 (VAT £16.33)
145£1,245 (VAT £207.50)£311 (VAT £51.83)£103 (VAT £17.17)
150£1,314 (VAT £219.00)£328 (VAT £54.67)£109 (VAT £18.17)
155£1,377 (VAT £229.50)£344 (VAT £57.33)£114 (VAT £19.00)
160£1,445 (VAT £240.83)£361 (VAT £60.17)£119 (VAT £19.83)
165£1,508 (VAT £251.33)£377 (VAT £62.83)£125 (VAT £20.83)
170£1,576 (VAT £262.67)£393 (VAT £65.50)£130 (VAT £21.67)
175£1,640 (VAT £273.33)£409 (VAT £68.17)£136 (VAT £22.67)
180£1,708 (VAT £284.67)£426 (VAT £71.00)£142 (VAT £23.67)
185£1,771 (VAT £295.17)£442 (VAT £73.67)£146 (VAT £24.33)
190£1,839 (VAT £306.50)£459 (VAT £76.50)£152 (VAT £25.33)
195£1,902 (VAT £317.00)£475 (VAT £79.17)£158 (VAT £26.33)
200£1,971 (VAT £328.50)£492 (VAT £82.00)£163 (VAT £27.17)
205£2,034 (VAT £339.00)£509 (VAT £84.83)£169 (VAT £28.17)
210£2,102 (VAT £350.33)£524 (VAT £87.33)£174 (VAT £29.00)
215£2,165 (VAT £360.83)£541 (VAT £90.17)£180 (VAT £30.00)
220£2,233 (VAT £372.17)£557 (VAT £92.83)£185 (VAT £30.83)
225 or more£2,297 (VAT £382.83)£574 (VAT £95.67)£190 (VAT £31.67)

Source: HMRC: VAT road fuel scale charges from to . Checked .

Worked examples

CO2 142, quarterly return, 2026/27 table

I know the car's CO2 figureCO2 emissions 142 g/kmEngine size 1600 ccVAT return period QuarterlyTable to

Add £49.00 VAT to this quarterly return for a car in the 140 band.

VAT to pay
£49.00
Scale charge
£294.00
Excluding VAT
£245.00
CO2 band
140

CO2 100, annual return, 2026/27 table

I know the car's CO2 figureCO2 emissions 100 g/kmEngine size 1600 ccVAT return period AnnualTable to

Add £109.50 VAT to this annual return for a car in the 120 or less band.

VAT to pay
£109.50
Scale charge
£657.00
Excluding VAT
£547.50
CO2 band
120 or less

Older car, 1,800cc engine, monthly return

I know the car's Engine sizeCO2 emissions 142 g/kmEngine size 1800 ccVAT return period MonthlyTable to

Add £22.67 VAT to this monthly return for a car in the 175 band.

VAT to pay
£22.67
Scale charge
£136.00
Excluding VAT
£113.33
CO2 band
175

Common questions

What are the fuel scale charges for 2026/27?

For periods from , the annual charge including VAT is £657 for the lowest CO2 band and £2,297 for the highest. It applies from your first VAT period starting on or after that date, and the full table is on this page.

How much VAT is on fuel?

Petrol and diesel carry VAT at the standard rate of 20%, the rate for most fuel. Fuel used at home for heating can be charged at a lower rate, which HMRC lists by type.

Can you claim VAT back on fuel?

A VAT-registered business can reclaim VAT on fuel it uses for business. With the fuel scale charge, it can reclaim all the VAT on a car's road fuel without splitting business and private mileage (VAT Notice 700/64).

How do you record the fuel scale charge on a VAT return?

Include the VAT part of the charge with the VAT you owe for the period, as HMRC's VAT Notice 700/64 says. Use the figure for your return period: annual, quarterly or monthly.

When is this return due?

Work out the filing and payment dates for your VAT period, with the weekend rule applied.

Find your deadline

More VAT calculators

Method and sources

Each calculator applies HMRC's published rates and rules, works in whole pence and rounds to the nearest penny. Every step is shown, and every figure links to its GOV.UK or HMRC page with the date we checked it. Before launch, each worked example is checked against HMRC's own guidance. Spot something wrong? Tell us and we will fix it and note the change.

  • Figures are HMRC's published tables, not worked out by us.
  • One car; add each car's charge for more.