Guidance: VAT road fuel scale charges from 1 May 2023 to 30 April 2024

The VAT road fuel scale charges are amended with effect from 1 May 2023. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2023.

The valuation table:

• sets out the new scale charges (a VAT inclusive amount)
• must be operated in accordance with the notes to the table

The VAT rate tables show the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis.

Notes to the CO2 emission figures

You’ll need to check your car’s CO2 emissions figure if you cannot get this from your logbook.

Where the CO2 emission figure is not a multiple of 5, the figure is rounded down to the next multiple of 5 to determine the level of the charge.

For a bi-fuel vehicle which has 2 CO2 emissions figures, the lower of the 2 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:

• 1,400cc or less, use CO2 band 140
• exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175
• exceeds 2,000cc, use CO2 band 225 or more

Use the table

You need to choose the correct road fuel charge based on the CO2 emission and the length of your VAT accounting period (either 1 month, 3 months or 12 months).

You will need to apportion the fuel scale charge if you change car during the accounting period and, at the end of the period, you do not own or have not been allocated the car.

You need to work out how much of the accounting period you used each car for, and record this as a percentage of the accounting period. You must apply this percentage to each road fuel scale charge to get a total figure.

See the notes to the valuation table in this guide for more details.

Valuation table

Notes to the valuation table

1. For a car of a description in the first column of the valuation table, the value on the flat-rate basis of all supplies of road fuel made to any one individual in respect of that car for a prescribed accounting period is the amount specified under whichever of the second, third or fourth columns corresponds with the length of the prescribed accounting period.

2. Where a CO2 emissions figure is specified in relation to a car in a UK approval certificate or in a certificate of conformity issued by a manufacturer in another member state corresponding to a UK approval certificate (‘corresponding certificate of conformity’), the car’s CO2 emissions figure for the purposes of the valuation table is determined as follows if:

   • only one figure is specified in the certificate, that figure is the car’s CO2 emissions figure for those purposes
   • more than one figure is specified in the certificate, the figure specified as the CO2 (combined) emissions figure is the car’s CO2 emissions figure for those purposes
   • separate CO2 emissions figures are specified for different fuels, the lowest figure specified, or the lowest CO2 (combined) emissions figure specified is the car’s CO2 emissions figure for those purposes

3. For the purpose of paragraph 2, if the car’s CO2 emissions figure is not a multiple of 5 it is rounded down to the nearest multiple of 5 for those purposes.

4. Where no UK approval certificate or corresponding certificate of conformity is issued in relation to a car, or where a certificate is issued but no emissions figure is specified in it, the car’s CO2 emissions figure for the purposes of the valuation table is:

   • 140 if its cylinder capacity is 1,400cc or less
   • 175 if its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc
   • 225 or more if its cylinder capacity exceeds 2,000cc

5. For the purpose of paragraph 4, the car’s cylinder capacity is the capacity of its engine as calculated for the purposes of the Vehicle Excise and Registration Act 1994.

6. In any case where:

   • in a prescribed accounting period, there are supplies of fuel for private use to an individual in respect of one car for a part of the period and in respect of another car for another part of the period
   • at the end of that period one of those cars neither belongs to, nor is allocated to, the individual, the flat-rate value of the supplies is determined as if the supplies made to the individual during those parts of the period were in respect of only one car

7. Where paragraph 6 applies, the value of the supplies is to be determined as follows:

   • if each of the 2 or more cars falls within the same description of car specified in the valuation table, the value specified in the valuation table for that description of car applies for the whole of the prescribed accounting period
   • if one of those cars falls within a description of car specified in that table which is different from the others, the value of the supplies is the aggregate of the relevant fractions of the consideration appropriate for each description of car in the valuation table
   • the ‘relevant fraction’ in relation to any car is that which the part of the prescribed accounting period in which fuel was supplied for private use in respect of the car bears to the whole of that period

8. ‘CO2 emissions figure’ means a CO2 emissions figure expressed in grams per kilometre driven.

9. ‘UK approval certificate’ means a certificate issued under either:

   • section 58(1) or (4) of the Road Traffic Act 1988
   • article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981

VAT Rate Tables

Annual charges

Quarterly charges

Monthly charges