Guidance: VAT road fuel scale charges from 1 May 2022 to 30 April 2023

The VAT road fuel scale charges are amended with effect from 1 May 2022. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2022.

The valuation rate tables:

• sets out the new scale charges (a VAT inclusive amount)
• shows the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis
• must be operated in accordance with the notes to the valuation table

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
• 1,401cc to 2,000cc: use CO2 band 175
• 2,001cc or above: use 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

Description of vehicle: vehicle’s CO2 emissions figure	VAT inclusive consideration for a 12 month prescribed accounting period (£)	VAT inclusive consideration for a 3 month prescribed accounting period (£)	VAT inclusive consideration for a 1 month prescribed accounting period (£)
120 or less	700	174	58
125	1,048	262	87
130	1,121	279	92
135	1,188	296	98
140	1,261	314	104
145	1,329	332	110
150	1,401	349	116
155	1,469	367	122
160	1,542	385	127
165	1,609	402	133
170	1,682	419	139
175	1,749	437	145
180	1,822	454	151
185	1,889	472	156
190	1,962	490	163
195	2,030	507	169
200	2,102	525	174
205	2,170	543	180
210	2,242	559	185
215	2,310	577	192
220	2,383	595	198
225 or more	2,450	612	203

VAT rate tables

The VAT rate tables set out the VAT to be charged if you account for VAT:

• annually
• quarterly
• monthly

Annual charges

CO2 band	VAT fuel scale charge, 12 month period (£)	VAT on 12 month charge (£)	VAT exclusive 12 month charge (£)
120 or less	700	116.67	583.33
125	1,048	174.67	873.33
130	1,121	186.83	934.17
135	1,188	198	990
140	1,261	210.17	1,050.83
145	1,329	221.50	1,107.50
150	1,401	233.50	1,167.50
155	1,469	244.83	1,224.17
160	1,542	257	1,285
165	1,609	268.17	1,340.83
170	1,682	280.33	1,401.67
175	1,749	291.50	1,457.50
180	1,822	303.67	1,518.33
185	1,889	314.83	1,574.17
190	1,962	327	1,635
195	2,030	338.33	1,691.67
200	2,102	350.33	1,751.67
205	2,170	361.67	1,808.33
210	2,242	373.67	1,868.33
215	2,310	385	1,925
220	2,383	397.17	1,985.83
225 or more	2,450	408.33	2,041.67

Quarterly charges

CO2 band	VAT fuel scale charge, 3 month period (£)	VAT on 3 month charge (£)	VAT exclusive 3 month charge (£)
120 or less	174	29	145
125	262	43.67	218.33
130	279	46.50	232.50
135	296	49.33	246.67
140	314	52.33	261.67
145	332	55.33	276.67
150	349	58.17	290.83
155	367	61.17	305.83
160	385	64.17	320.83
165	402	67	335
170	419	69.83	349.17
175	437	72.83	364.17
180	454	75.67	378.33
185	472	78.67	393.33
190	490	81.67	408.33
195	507	84.50	422.50
200	525	87.50	437.50
205	543	90.50	452.50
210	559	93.17	465.83
215	577	96.17	480.83
220	595	99.17	495.83
225 or more	612	102	510

Monthly charges

CO2 band	VAT fuel scale charge, 1 month period (£)	VAT on 1 month charge (£)	VAT exclusive 1 month charge (£)
120 or less	58	9.67	48.33
125	87	14.50	72.50
130	92	15.33	76.67
135	98	16.33	81.67
140	104	17.33	86.67
145	110	18.33	91.67
150	116	19.33	96.67
155	122	20.33	101.67
160	127	21.17	105.83
165	133	22.17	110.83
170	139	23.17	115.83
175	145	24.17	120.83
180	151	25.17	125.83
185	156	26	130
190	163	27.17	135.83
195	169	28.17	140.83
200	174	29	145
205	180	30	150
210	185	30.83	154.17
215	192	32	160
220	198	33	165
225 or more	203	33.83	169.17

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, you should identify the CO2 band based on engine size. If its cylinder capacity is:

   • 1,400cc or less: use band 140
   • 1,401cc to 2,000cc: use band 175
   • 2,001cc or above: use 225

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 the period one of the cars does not belong to the individual or is not 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
   • 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