Businesses must use the following VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023.
|CO₂ emissions||Fuel scale charge ¹||VAT on fuel scale charge||VAT exclusive fuel scale charge|
|120 or less||183.00||30.50||152.50|
|225 or more||644.00||107.33||536.67|
Where the CO₂ emissions are not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.
For a bi-fuel vehicle the lower of the two CO₂ emissions figures should be used.
For cars which are too old to have a CO₂ emissions figure identify the CO₂ band by reference to the car’s engine size as follows: