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VAT Fuel Scale Charges
November 17, 2011Where businesses buy fuel which has some degree of private use, they must account for output VAT on a scale charge. This is based on the CO2 emissions (rounded down to the next multiple of 5).
These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2011.
|
CO2 emissions |
Appropriate percentage |
Quarterly VAT |
||
|
(g/km) |
Petrol |
Diesel |
Fuel scale |
VAT on charge |
|
£ (20%) |
||||
|
Up to 75 |
5 |
8 |
157 |
26.17 |
|
76 to 120 |
10 |
13 |
157 |
26.17 |
|
121 – 124 |
15 |
18 |
157 |
26.17 |
|
125 – 129 |
15 |
18 |
236 |
39.33 |
|
130 – 134 |
16 |
19 |
252 |
42.00 |
|
135 – 139 |
17 |
20 |
268 |
44.67 |
|
140 – 144 |
18 |
21 |
283 |
47.17 |
|
145 – 149 |
19 |
22 |
299 |
49.83 |
|
150 – 154 |
20 |
23 |
315 |
52.50 |
|
155 – 159 |
21 |
24 |
331 |
55.17 |
|
160 – 164 |
22 |
25 |
346 |
57.67 |
|
165 – 169 |
23 |
26 |
362 |
60.33 |
|
170 – 174 |
24 |
27 |
378 |
63.00 |