The VAT Scale Charge applies to all business cars which are used for private motoring. The following table sets out the fuel scale charges for VAT periods commencing after 1 May 2018.
The amount listed under VAT Scale Charge is the VAT inclusive amount. You need to subtract the VAT due to get the figure to include in Box 6 on your VAT Return.
Where the CO2 emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge. For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two figures should be used. For vehicles for which unable to find a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:
- if its cylinder capacity is 1,400 cubic centimetres or less, use CO2 band 140
- if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, use CO2 band 175
- if its cylinder capacity exceeds 2,000 cubic centimetres, use CO2 band 225 or above.
Whilst every effort has been made to ensure that the figures in the following tables are accurate you should still check the official tables published by HM Revenue & Customs.
| 12 Month Return | Three Month Return | One Month Return | ||||
|---|---|---|---|---|---|---|
| CO2 Emissions Figure | Gross Scale Charge | VAT due per vehicle | Gross Scale charge | VAT due per vehicle | Gross Scale charge | VAT due per vehicle |
| £ | £ | £ | £ | £ | £ | |
| 120 or below | 562.00 | 93.67 | 140.00 | 23.33 | 46.00 | 7.67 |
| 125 | 842.00 | 140.33 | 210.00 | 35.00 | 70.00 | 11.67 |
| 130 | 900.00 | 150.00 | 224.00 | 37.33 | 74.00 | 12.33 |
| 135 | 954.00 | 159.00 | 238.00 | 39.67 | 79.00 | 13.17 |
| 140 | 1,013.00 | 168.83 | 252.00 | 42.00 | 84.00 | 14.00 |
| 145 | 1,067.00 | 177.83 | 266.00 | 44.33 | 88.00 | 14.67 |
| 150 | 1,125.00 | 187.50 | 280.00 | 46.67 | 93.00 | 15.50 |
| 155 | 1,179.00 | 196.50 | 295.00 | 49.17 | 98.00 | 16.33 |
| 160 | 1.238.00 | 206.33 | 309.00 | 51.50 | 102.00 | 17.00 |
| 165 | 1,292.00 | 215.33 | 323.00 | 53.83 | 107.00 | 17.83 |
| 170 | 1,350.00 | 225.00 | 336.00 | 56.00 | 111.00 | 18.50 |
| 175 | 1,404.00 | 234.00 | 351.00 | 58.50 | 116.00 | 19.33 |
| 180 | 1,463.00 | 244.00 | 365.00 | 60.83 | 121.00 | 20.17 |
| 185 | 1,517.000 | 252.83 | 379.00 | 63.17 | 125.00 | 20.83 |
| 190 | 1,575.00 | 262.50 | 393.00 | 65.50 | 130.00 | 21.67 |
| 195 | 1,630.00 | 271.67 | 407.00 | 67.83 | 135.00 | 22.50 |
| 200 | 1,688.00 | 281.33 | 421.00 | 70.17 | 140.00 | 23.33 |
| 205 | 1,742.00 | 290.33 | 436.00 | 72.67 | 145.00 | 24.17 |
| 210 | 1,801.00 | 300.17 | 449.00 | 74.83 | 149.00 | 24.83 |
| 215 | 1,855.00 | 309.17 | 463.00 | 77.17 | 154.00 | 25.67 |
| 220 | 1,913.00 | 318.83 | 477.00 | 79.50 | 159.00 | 26.50 |
| 225 or more | 1,967.00 | 327.83 | 491.00 | 81.83 | 163.00 | 27.17 |
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