CHARTERED ACCOUNTANTS 
CHARTERED TAX ADVISERS BUSINESS DEVELOPMENT CONSULTANTS
CHARTERED TAX ADVISERS BUSINESS DEVELOPMENT CONSULTANTS
CHARTERED TAX ADVISERS BUSINESS DEVELOPMENT CONSULTANTS
The new fuel scale charge applies to all business vehicles which are used for private motoring.
| CO2 band g/km | VAT fuel scale charge 1 month period |
VAT on 1 month charge |
VAT exclusive 1 month charge |
|---|---|---|---|
| 120 or less | 46.00 | 6.85 | 39.15 |
| 125 | 69.00 | 10.28 | 58.72 |
| 130 | 69.00 | 10.28 | 58.72 |
| 135 | 69.00 | 10.28 | 58.72 |
| 140 | 73.00 | 10.87 | 62.13 |
| 145 | 78.00 | 11.62 | 66.38 |
| 150 | 82.00 | 12.21 | 69.79 |
| 155 | 87.00 | 12.96 | 74.04 |
| 160 | 92.00 | 13.70 | 78.30 |
| 165 | 96.00 | 14.30 | 81.70 |
| 170 | 101.00 | 15.04 | 85.96 |
| 175 | 105.00 | 15.64 | 89.36 |
| 180 | 110.00 | 16.38 | 93.62 |
| 185 | 115.00 | 17.13 | 97.87 |
| 190 | 119.00 | 17.72 | 101.28 |
| 195 | 124.00 | 18.47 | 105.53 |
| 200 | 128.00 | 19.06 | 108.94 |
| 205 | 133.00 | 19.81 | 113.19 |
| 210 | 138.00 | 20.55 | 117.45 |
| 215 | 142.00 | 21.15 | 120.85 |
| 220 | 147.00 | 21.89 | 125.11 |
| 225 | 151.00 | 22.49 | 128.51 |
| 230 | 156.00 | 23.23 | 132.77 |
| 235 or more | 161.00 | 23.98 | 137.02 |
| CO2 band | VAT fuel scale charge 3 month period £ |
VAT on 3 month charge £ |
VAT exclusive 3 month charge £ |
|---|---|---|---|
| 120 or less | 138.00 | 20.55 | 117.45 |
| 125 | 207.00 | 30.83 | 176.17 |
| 130 | 207.00 | 30.83 | 176.17 |
| 135 | 207.00 | 30.83 | 176.17 |
| 140 | 221.00 | 32.91 | 188.09 |
| 145 | 234.00 | 34.85 | 199.15 |
| 150 | 248.00 | 36.94 | 211.06 |
| 155 | 262.00 | 39.02 | 222.98 |
| 160 | 276.00 | 41.11 | 234.89 |
| 165 | 290.00 | 43.19 | 246.81 |
| 170 | 303.00 | 45.13 | 257.87 |
| 175 | 317.00 | 47.21 | 269.79 |
| 180 | 331.00 | 49.30 | 281.70 |
| 185 | 345.00 | 51.38 | 293.62 |
| 190 | 359.00 | 53.47 | 305.53 |
| 195 | 373.00 | 55.55 | 317.45 |
| 200 | 386.00 | 57.49 | 328.51 |
| 205 | 400.00 | 59.57 | 340.43 |
| 210 | 414.00 | 61.66 | 352.34 |
| 215 | 428.00 | 63.74 | 364.26 |
| 220 | 442.00 | 65.83 | 376.17 |
| 225 | 455.00 | 67.77 | 387.23 |
| 230 | 469.00 | 69.85 | 399.15 |
| 235 or more | 483.00 | 71.94 | 411.06 |
| CO2 band | VAT fuel scale charge 12 month period £ |
VAT on 12 month charge £ |
VAT exclusive 12 month charge £ |
|---|---|---|---|
| 120 or less | 555.00 | 82.66 | 472.34 |
| 125 | 830.00 | 123.62 | 706.38 |
| 130 | 830.00 | 123.62 | 706.38 |
| 135 | 830.00 | 123.62 | 706.38 |
| 140 | 885.00 | 131.81 | 753.19 |
| 145 | 940.00 | 140.00 | 800.00 |
| 150 | 995.00 | 148.19 | 846.81 |
| 155 | 1,050.00 | 156.38 | 893.62 |
| 160 | 1,105.00 | 164.57 | 940.43 |
| 165 | 1,160.00 | 172.77 | 987.23 |
| 170 | 1,215.00 | 180.96 | 1,034.04 |
| 175 | 1,270.00 | 189.15 | 1,080.85 |
| 180 | 1,325.00 | 197.34 | 1,127.66 |
| 185 | 1,380.00 | 205.53 | 1,174.47 |
| 190 | 1,435.00 | 213.72 | 1,221.28 |
| 195 | 1,490.00 | 221.91 | 1,268.09 |
| 200 | 1,545.00 | 230.11 | 1,314.89 |
| 205 | 1,605.00 | 239.04 | 1,365.96 |
| 210 | 1,660.00 | 247.23 | 1,412.77 |
| 215 | 1,715.00 | 255.43 | 1,459.57 |
| 220 | 1,770.00 | 263.62 | 1,506.38 |
| 225 | 1,825.00 | 271.81 | 1,553.19 |
| 230 | 1,880.00 | 280.00 | 1,600.00 |
| 235 or more | 1,935.00 | 288.19 | 1,646.81 |
For further details email Eacotts on services@eacotts.com or call 01628 665432
Eacotts Chartered Accountants and Chartered Tax Advisers
Servicing the Thames Valley, Berkshire, Buckinghamshire and the UK
This document is for guidance only and professional advice should be sought before acting on the information contained. No responsibility will be accepted by Eacotts for loss occasioned as a result of action taken, or refrained from, in consequence of the contents
Eacotts Limited is a company registered in England and Wales.
Company number 4708201. Registered Office: Grenville Court, Britwell Road, Burnham SL1 8DF
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