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VAT Fuel Scale Charge

Where a business makes private fuel available, the following rates apply to the output VAT that must be charged.

For periods starting on or after 1 May 2009.

CO2(g/km) Fuel Scale Charge (£) Output VAT per car (£) CO2(g/km) Fuel Scale Charge (£) Output VAT per car (£)
Less than 121 126 16.43 185 to 189 314 40.96
121 to 139 189 24.65 190 to 194 327 42.65
140 to 144 201 26.22 195 to 199 339 44.22
145 to 149 214 27.91 200 to 204 352 45.91
150 to 154 226 29.48 205 to 209 365 47.61
155 to 159 239 31.17 210 to 214 378 49.30
160 to 164 251 32.74 215 to 219 390 50.87
165 to 169 264 34.43 220 to 224 403 52.57
170 to 174 276 36.00 225 to 229 416 54.26
175 to 179 289 37.70 230 to 234 428 55.83
180 to 184 302 39.39 235 and over 441 57.52

The 15% rate will apply until 31 December 2009.