VAT road fuel scale charges from 1 May 2025 to 30 April 2026
Use these road fuel charges from 1 May 2025 on your VAT return, to account for private consumption of fuel on a business vehicle.
The VAT Road fuel scale charges are amended with effect from 1 May 2025. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2025.
You’ll need to work out the correct road fuel charge, based on your car’s CO2 emissions, and the length of your VAT accounting period. This will be either one, 3, or 12 months.
The flat rate values given in this guide apply to one individual, in connection with a specific vehicle, for the relevant accounting period.
CO2 emissions figure
You’ll need to check your car’s CO2 emissions figure online if you cannot get this from your logbook.
If the figure is not a multiple of 5, round it down to the nearest multiple of 5.
UK approval certificate
The CO2 emissions figure may also be specified, on either a:
- UK approval certificate
- corresponding certificate of conformity, issued by a manufacturer in another member state
You can use one of these certificates to work out the car’s CO2 emissions figure, for the purposes of the valuation table.
-
If only one figure is specified in the certificate, use that figure.
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If more than one figure is specified in the certificate, use the CO2 (combined) emissions figure.
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If separate CO2 emissions figures are specified for different fuels, use the lowest figure, or the lowest CO2 (combined) emissions figure.
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If the figure you arrive at is not a multiple of 5, round it down to the nearest multiple of 5.
If your car does not have a CO2 emissions figure
If your car is too old to have a CO2 emissions figure, you should identify the CO2 band based on its engine size. If its cylinder capacity is:
- 1,400 or less, use CO2 band 140
- more than 1,400cc but less than 2,000cc, use CO2 band 175
- more than 2,000 cc, use CO2 band 225 or more
To do this, work out how much of the accounting period you used each car for, and record this as a percentage of the accounting period. Apply this percentage to each road fuel scale charge, to get a total figure.
If the cars fall under the same CO2 emissions figures in the table, treat them as if they were one car.
Valuation table
The valuation table shows the scale charges from 1 May 2025 to 30 April 2026, these include VAT.
For more detail on how to use the table, read Schedule 2 of the VAT (Flat-rate Valuation of Supplies of Fuel for Private Use) Order 2013.
| 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 | 661.00 | 164.00 | 54.00 |
| 125 | 990.00 | 248.00 | 82.00 |
| 130 | 1,059.00 | 263.00 | 87.00 |
| 135 | 1,122.00 | 280.00 | 93.00 |
| 140 | 1,191.00 | 297.00 | 99.00 |
| 145 | 1,255.00 | 313.00 | 103.00 |
| 150 | 1,323.00 | 330.00 | 109.00 |
| 155 | 1,387.00 | 347.00 | 115.00 |
| 160 | 1,456.00 | 363.00 | 120.00 |
| 165 | 1,520.00 | 380.00 | 126.00 |
| 170 | 1,588.00 | 396.00 | 131.00 |
| 175 | 1,652.00 | 412.00 | 137.00 |
| 180 | 1,721.00 | 429.00 | 143.00 |
| 185 | 1,784.00 | 446.00 | 148.00 |
| 190 | 1,853.00 | 462.00 | 153.00 |
| 195 | 1,917.00 | 479.00 | 159.00 |
| 200 | 1,985.00 | 496.00 | 164.00 |
| 205 | 2,049.00 | 512.00 | 170.00 |
| 210 | 2,118.00 | 528.00 | 175.00 |
| 215 | 2,182.00 | 545.00 | 181.00 |
| 220 | 2,250.00 | 561.00 | 187.00 |
| 225 or more | 2,314.00 | 578.00 | 192.00 |
VAT rate tables
The VAT rate tables show the VAT charged if you account for VAT on an annual, quarterly, or monthly basis.
Annual charges
| CO2 band | VAT fuel scale charge, 12 month period (£) | VAT on 12 month charge (£) | VAT exclusive 12 month charge (£) |
|---|---|---|---|
| 120 or less | 661.00 | 110.17 | 550.83 |
| 125 | 990.00 | 165.00 | 825.00 |
| 130 | 1,059.00 | 176.50 | 882.50 |
| 135 | 1,122.00 | 187.00 | 935.00 |
| 140 | 1,191.00 | 198.50 | 992.50 |
| 145 | 1,255.00 | 209.17 | 1,045.83 |
| 150 | 1,323.00 | 220.50 | 1,102.50 |
| 155 | 1,387.00 | 231.17 | 1,155.83 |
| 160 | 1,456.00 | 242.67 | 1,213.33 |
| 165 | 1,520.00 | 253.33 | 1,266.67 |
| 170 | 1,588.00 | 264.67 | 1,323.33 |
| 175 | 1,652.00 | 275.33 | 1,376.67 |
| 180 | 1,721.00 | 286.83 | 1,434.17 |
| 185 | 1,784.00 | 297.33 | 1,486.67 |
| 190 | 1,853.00 | 308.83 | 1,544.17 |
| 195 | 1,917.00 | 319.50 | 1,597.50 |
| 200 | 1,985.00 | 330.83 | 1,654.17 |
| 205 | 2,049.00 | 341.50 | 1,707.50 |
| 210 | 2,118.00 | 353.00 | 1,765.00 |
| 215 | 2,182.00 | 363.67 | 1,818.33 |
| 220 | 2,250.00 | 375.00 | 1,875.00 |
| 225 or more | 2,314.00 | 385.67 | 1,928.33 |
Quarterly charges
| CO2 band | VAT fuel scale charge, 3 month period (£) | VAT on 3 month charge (£) | VAT exclusive 3 month charge (£) |
|---|---|---|---|
| 120 or less | 164.00 | 27.33 | 136.67 |
| 125 | 248.00 | 41.33 | 206.67 |
| 130 | 263.00 | 43.83 | 219.17 |
| 135 | 280.00 | 46.67 | 233.33 |
| 140 | 297.00 | 49.50 | 247.50 |
| 145 | 313.00 | 52.17 | 260.83 |
| 150 | 330.00 | 55.00 | 275.00 |
| 155 | 347.00 | 57.83 | 289.17 |
| 160 | 363.00 | 60.50 | 302.50 |
| 165 | 380.00 | 63.33 | 316.67 |
| 170 | 396.00 | 66.00 | 330.00 |
| 175 | 412.00 | 68.67 | 343.33 |
| 180 | 429.00 | 71.50 | 357.50 |
| 185 | 446.00 | 74.33 | 371.67 |
| 190 | 462.00 | 77.00 | 385.00 |
| 195 | 479.00 | 79.83 | 399.17 |
| 200 | 496.00 | 82.67 | 413.33 |
| 205 | 512.00 | 85.33 | 426.67 |
| 210 | 528.00 | 88.00 | 440.00 |
| 215 | 545.00 | 90.83 | 454.17 |
| 220 | 561.00 | 93.50 | 467.50 |
| 225 or more | 578.00 | 96.33 | 481.67 |
Monthly charges
| CO2 band | VAT fuel scale charge, 1 month period (£) | VAT on 1 month charge (£) | VAT exclusive 1 month charge (£) |
|---|---|---|---|
| 120 or less | 54.00 | 9.00 | 45.00 |
| 125 | 82.00 | 13.67 | 68.33 |
| 130 | 87.00 | 14.50 | 72.50 |
| 135 | 93.00 | 15.50 | 77.50 |
| 140 | 99.00 | 16.50 | 82.50 |
| 145 | 103.00 | 17.17 | 85.83 |
| 150 | 109.00 | 18.17 | 90.83 |
| 155 | 115.00 | 19.17 | 95.83 |
| 160 | 120.00 | 20.00 | 100.00 |
| 165 | 126.00 | 21.00 | 105.00 |
| 170 | 131.00 | 21.83 | 109.17 |
| 175 | 137.00 | 22.83 | 114.17 |
| 180 | 143.00 | 23.83 | 119.17 |
| 185 | 148.00 | 24.67 | 123.33 |
| 190 | 153.00 | 25.50 | 127.50 |
| 195 | 159.00 | 26.50 | 132.50 |
| 200 | 164.00 | 27.33 | 136.67 |
| 205 | 170.00 | 28.33 | 141.67 |
| 210 | 175.00 | 29.17 | 145.83 |
| 215 | 181.00 | 30.17 | 150.83 |
| 220 | 187.00 | 31.17 | 155.83 |
| 225 or more | 192.00 | 32.00 | 160.00 |