Where businesses wish to reclaim the input VAT on fuel which has some degree of private use, they must account for output VAT on a scale charge.
The table shows the VAT chargeable for quarters commencing on or after 1 May 2011.
|
CO2 emissions
(g/km) |
Quarterly VAT
|
|
|
Fuel scale
charge £ |
VAT on charge
£ (20%) |
|
| Up to 124 | 157 | 26.17 |
| 125-129 | 236 | 39.33 |
| 130-134 | 252 | 42.00 |
| 135-139 | 268 | 44.67 |
| 140-144 | 283 | 47.17 |
| 145-149 | 299 | 49.83 |
| 150-154 | 315 | 52.50 |
| 155-159 | 331 | 55.17 |
| 160-164 | 346 | 57.67 |
| 165-169 | 362 | 60.33 |
| 170-174 | 378 | 63.00 |
| 175-179 | 394 | 65.67 |
| 180-184 | 409 | 68.17 |
| 185-189 | 425 | 70.83 |
| 190-194 | 441 | 73.50 |
| 195-199 | 457 | 76.17 |
| 200-204 | 472 | 78.67 |
| 205-209 | 488 | 81.33 |
| 210-214 | 504 | 84.00 |
| 215-219 | 520 | 86.67 |
| 220-224 | 536 | 89.33 |
| 225 and above | 551 | 91.83 |