Guidance

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

Use these road fuel charges from 1 May 2023 on your VAT return, to account for private consumption of fuel on a business vehicle.

• From: HM Revenue & Customs
• Published: 21 April 2023

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

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	737	183	61
125	1,103	276	91
130	1,179	293	97
135	1,250	312	103
140	1,327	331	110
145	1,398	349	115
150	1,474	368	122
155	1,545	386	128
160	1,622	405	134
165	1,693	423	140
170	1,769	441	146
175	1,840	459	152
180	1,917	478	159
185	1,988	497	164
190	2,064	515	171
195	2,135	534	178
200	2,212	552	183
205	2,283	571	190
210	2,359	588	195
215	2,430	607	202
220	2,507	626	208
225 or more	2,578	644	214

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

CO2 band	VAT fuel scale charge, 12 month period (£)	VAT on 12 month charge (£)	VAT exclusive 12 month charge (£)
120 or less	737	122.83	614.17
125	1,103	183.83	919.17
130	1,179	196.50	982.50
135	1,250	208.33	1,041.67
140	1,327	221.17	1,105.83
145	1,398	233.00	1,165.00
150	1,474	245.67	1,228.33
155	1,545	257.50	1,287.50
160	1,622	270.33	1,351.67
165	1,693	282.17	1,410.83
170	1,769	294.83	1,474.17
175	1,840	306.67	1,533.33
180	1,917	319.50	1,597.50
185	1,988	331.33	1,656.67
190	2,064	344.00	1,720.00
195	2,135	355.83	1,779.17
200	2,212	368.67	1,843.33
205	2,283	380.50	1,902.50
210	2,359	393.17	1,965.83
215	2,430	405.00	2,025.00
220	2,507	417.83	2,089.17
225 or more	2,578	429.67	2,148.33

Quarterly charges

CO2 band	VAT fuel scale charge, 3 month period (£)	VAT on 3 month charge (£)	VAT exclusive 3 month charge (£)
120 or less	183	30.50	152.50
125	276	46.00	230.00
130	293	48.83	244.17
135	312	52.00	260.00
140	331	55.17	275.83
145	349	58.17	290.83
150	368	61.33	306.67
155	386	64.33	321.67
160	405	67.50	337.50
165	423	70.50	352.50
170	441	73.50	367.50
175	459	76.50	382.50
180	478	79.67	398.33
185	497	82.83	414.17
190	515	85.83	429.17
195	534	89.00	445.00
200	552	92.00	460.00
205	571	95.17	475.83
210	588	98.00	490.00
215	607	101.17	505.83
220	626	104.33	521.67
225 or more	644	107.33	536.67

Monthly charges

CO2 band	VAT fuel scale charge, 1 month period (£)	VAT on 1 month charge (£)	VAT exclusive 1 month charge (£)
120 or less	61	10.17	50.83
125	91	15.17	75.83
130	97	16.17	80.83
135	103	17.17	85.83
140	110	18.33	91.67
145	115	19.17	95.83
150	122	20.33	101.67
155	128	21.33	106.67
160	134	22.33	111.67
165	140	23.33	116.67
170	146	24.33	121.67
175	152	25.33	126.67
180	159	26.50	132.50
185	164	27.33	136.67
190	171	28.50	142.50
195	178	29.67	148.33
200	183	30.50	152.50
205	190	31.67	158.33
210	195	32.50	162.50
215	202	33.67	168.33
220	208	34.67	173.33
225 or more	214	35.67	178.33

Published 21 April 2023