Taxation Issues Company Cars and Taxation

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VAT Fuel Scale Charges - 2008/09

The new fuel scale charge applies to all business vehicles which are used for private motoring.

For vehicles which do not have a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:

if its cylinder capacity is 1,400 cubic centimetres or less, use CO2 band 140 or below
if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, use CO2 band 175
if its cylinder capacity exceeds 2,000 cubic centimetres, use CO2 band 240 or above

VAT fuel scale charges for 1 month period

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

VAT fuel scale charges for 3 month period

CO2 band g/km	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	345.13	£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	3386.00	£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	369.85	£399.15
235 or more	£483.00	£71.94	£411.06

VAT fuel scale charges for 12 month period

CO2 band g/km	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

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