Value Added Tax
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VAT on fuel for private use in cars
Where businesses wish to reclaim the input VAT on fuel which has some degree of private use, they must account for output VAT on a scale charge.
The table shows the VAT chargeable for quarters commencing on or after 1 May 2009. The last two columns take account of the change of the standard rate of VAT from 15% to 17.5% with effect from 1 January 2010.
| CO2 emissions (g/km) |
Quarterly VAT | ||
| Fuel scale charge £ |
VAT on charge £ (15%) £ (17.5%) |
||
| 120 and below | 126 | 16.43 | 18.76 |
| 121 to 139 | 189 | 24.65 | 28.14 |
| 140 - 144 | 201 | 26.21 | 29.93 |
| 145 - 149 | 214 | 27.91 | 31.87 |
| 150 - 154 | 226 | 29.47 | 33.65 |
| 155 - 159 | 239 | 31.17 | 35.59 |
| 160 - 164 | 251 | 32.73 | 37.38 |
| 165 - 169 | 264 | 34.43 | 39.31 |
| 170 - 174 | 276 | 36.00 | 41.10 |
| 175 - 179 | 289 | 37.69 | 43.04 |
| 180 - 184 | 302 | 39.39 | 44.97 |
| 185 - 189 | 314 | 40.95 | 46.76 |
| 190 - 194 | 327 | 42.65 | 48.70 |
| 195 - 199 | 339 | 44.21 | 50.48 |
| 200 - 204 | 352 | 45.91 | 52.42 |
| 205 - 209 | 365 | 47.60 | 54.36 |
| 210 - 214 | 378 | 49.30 | 56.29 |
| 215 - 219 | 390 | 50.86 | 58.08 |
| 220 - 224 | 403 | 52.56 | 60.02 |
| 225 - 229 | 416 | 54.26 | 61.95 |
| 230 - 234 | 428 | 55.82 | 63.74 |
| 235 and above | 441 | 57.52 | 65.68 |
