VAT Fuel Scale Charges
Where 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).
In his Pre Budget report on 24 November 2008, the Chancellor announced that the standard rate of VAT was being temporarily reduced to 15% for thirteen months starting on 1 December 2008. It will revert to 17.5% on 1 January 2010.
These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 December 2008.
|
CO2 band |
VAT fuel |
VAT on |
VAT fuel |
VAT on |
VAT fuel |
VAT on |
|
£
|
£
|
£
|
£
|
£
|
£
|
|
|
120 or less |
555 |
72.39 |
138 |
18.00 |
46 |
6.00 |
|
125 – 139 |
830 |
108.26 |
207 |
27.00 |
69 |
9.00 |
|
140 – 144 |
885 |
115.43 |
221 |
28.83 |
73 |
9.52 |
|
145 – 149 |
940 |
122.61 |
234 |
30.52 |
78 |
10.17 |
|
150 – 154 |
995 |
129.78 |
248 |
32.35 |
82 |
10.70 |
|
155 – 159 |
1,050 |
136.96 |
262 |
34.17 |
87 |
11.35 |
|
160 – 164 |
1,105 |
144.13 |
276 |
36.00 |
92 |
12.00 |
|
165 – 169 |
1,160 |
151.30 |
290 |
37.83 |
96 |
12.52 |
|
170 – 174 |
1,215 |
158.48 |
303 |
39.52 |
101 |
13.17 |
|
175 – 179 |
1,270 |
165.65 |
317 |
41.35 |
105 |
13.70 |
|
180 – 184 |
1,325 |
172.83 |
331 |
43.17 |
110 |
14.35 |
|
185 – 189 |
1,380 |
180.00 |
345 |
45.00 |
115 |
15.00 |
|
190 – 194 |
1,435 |
187.17 |
359 |
46.83 |
119 |
15.52 |
|
195 – 199 |
1,490 |
194.35 |
373 |
48.65 |
124 |
16.17 |
|
200 – 204 |
1,545 |
201.52 |
386 |
50.35 |
128. |
16.70 |
|
205 – 209 |
1,605 |
209.35 |
400 |
52.17 |
133 |
17.35 |
|
210 – 214 |
1,660 |
216.52 |
414 |
54.00 |
138 |
18.00 |
|
215 – 219 |
1,715 |
223.70 |
428 |
55.83 |
142 |
18.52 |
|
220 – 224 |
1,770 |
230.87 |
442 |
57.65 |
147 |
19.17 |
|
225 – 229 |
1,825 |
238.04 |
455 |
59.35 |
151 |
19.70 |
|
230 – 234 |
1,880 |
245.22 |
469 |
61.17 |
156 |
20.35 |
|
235 or more |
1,935 |
252.39 |
483 |
63.00 |
161 |
21.00 |
