Day: May 8, 2019

The VAT road fuel scale charges are amended with effect from 1 May 2019. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2019.

1. The Valuation Table sets out the new scale charges (a VAT inclusive amount). This table must be operated in accordance with the notes to the table and these are set out below.
2. The VAT Rate Tables set out the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis.

1. Valuation table

Description of vehicle: vehicle’s CO2 emissions figure	VAT inclusive consideration for a 12 month prescribed accounting period (£)	VAT inclusive consideration for a 3 month prescribed accounting period (£)	VAT inclusive consideration for a 1 month prescribed accounting period (£)
120 or less	592	147	49
125	886	222	73
130	947	236	78
135	1004	250	83
140	1,066	265	87
145	1,123	280	93
150	1,184	296	98
155	1,241	310	103
160	1,303	325	107
165	1,360	340	113
170	1,421	354	117
175	1,478	369	122
180	1,540	384	128
185	1,597	399	132
190	1,658	414	137
195	1,715	429	143
200	1,777	444	147
205	1,834	458	152
210	1,895	473	157
215	1,952	487	162
220	2,014	502	167
225 or more	2,071	517	172

Where the CO2 emission figure is 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 which has two CO2 emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:

• If its cylinder capacity is 1,400cc or less, use CO2 band 140
• If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175
• If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or more

Please see the notes to the Valuation Table for more details.

Notes to the Valuation Table

1. For a car of a description in the first column of the valuation table, the value on the flat-rate basis of all supplies of road fuel made to any one individual in respect of that car for a prescribed accounting period is the amount specified under whichever of the second, third or fourth columns corresponds with the length of the prescribed accounting period.
2. Where a CO2 emissions figure is specified in relation to a car in a UK approval certificate or in a certificate of conformity issued by a manufacturer in another member state corresponding to a UK approval certificate (“corresponding certificate of conformity”), the car’s CO2 emissions figure for the purposes of the valuation table is determined as follows:
   • if only one figure is specified in the certificate, that figure is the car’s CO2 emissions figure for those purposes
   • if more than one figure is specified in the certificate, the figure specified as the CO2 (combined) emissions figure is the car’s CO2 emissions figure for those purposes
   • if separate CO2 emissions figures are specified for different fuels, the lowest figure specified, or, in a case within sub-paragraph (b), the lowest CO2 (combined) emissions figure specified is the car’s CO2 emissions figure for those purposes
3. For the purpose of paragraph 2, if the car’s CO2 emissions figure is not a multiple of 5 it is rounded down to the nearest multiple of 5 for those purposes.
4. Where no UK approval certificate or corresponding certificate of conformity is issued in relation to a car, or where a certificate is issued but no emissions figure is specified in it, the car’s CO2 emissions figure for the purposes of the valuation table is:
   • 140 if its cylinder capacity is 1,400 cubic centimetres or less
   • 175 if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres
   • 225 or more if its cylinder capacity exceeds 2,000 cubic centimetres
5. For the purpose of paragraph 4, the car’s cylinder capacity is the capacity of its engine as calculated for the purposes of the Vehicle Excise and Registration Act 1994.
6. In any case where:
   • in a prescribed accounting period, there are supplies of fuel for private use to an individual in respect of one car for a part of the period and in respect of another car for another part of the period
   • at the end of that period one of those cars neither belongs to, nor is allocated to, the individual, the flat-rate value of the supplies is determined as if the supplies made to the individual during those parts of the period were in respect of only one car
7. Where paragraph 6 applies, the value of the supplies is to be determined as follows:
   • if each of the 2 or more cars falls within the same description of car specified in the valuation table, the value specified in the valuation table for that description of car applies for the whole of the prescribed accounting period
   • if one of those cars falls within a description of car specified in that table which is different from the others, the value of the supplies is the aggregate of the relevant fractions of the consideration appropriate for each description of car in the valuation table “The relevant fraction” in relation to any car is that which the part of the prescribed accounting period in which fuel was supplied for private use in respect of the car bears to the whole of that period.
8. “CO2 emissions figure” means a CO2 emissions figure expressed in grams per kilometre driven.
9. “UK approval certificate” means a certificate issued under either:
   • Section 58(1) or (4) of the Road Traffic Act 1988
   • Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981

2. VAT rate tables

Annual charges

CO2 band	VAT fuel scale charge, 12 month period (£)	VAT on 12 month charge (£)	VAT exclusive 12 month charge (£)
120 or less	592	98.67	493.33
125	886	147.67	738.33
130	947	157.83	789.17
135	1,004	167.33	836.67
140	1,066	177.67	888.33
145	1,123	187.17	935.83
150	1,184	197.33	986.67
155	1,241	206.83	1,034.17
160	1,303	217.17	1,085.83
165	1,360	226.67	1,133.33
170	1,421	236.83	1,184.17
175	1,478	246.33	1,231.67
180	1,540	256.67	1,283.33
185	1,597	266.17	1,330.83
190	1,658	276.33	1,381.67
195	1,715	285.83	1,429.17
200	1,777	296.17	1,480.83
205	1,834	305.67	1,528.33
210	1,895	315.83	1,579.17
215	1,952	325.33	1,626.67
220	2,014	335.67	1,678.33
225 or more	2,071	345.17	1,725.83

Quarterly charges

CO2 band	VAT fuel scale charge, 3 month period (£)	VAT on 3 month charge (£)	VAT exclusive 3 month charge (£)
120 or less	147	24.50	122.50
125	222	37	185
130	236	39.33	196.67
135	250	41.67	208.33
140	265	44.17	220.83
145	280	46.67	233.33
150	295	49.17	245.83
155	310	51.67	258.33
160	325	54.17	270.83
165	340	56.67	283.33
170	354	59	295
175	369	61.50	307.50
180	384	64	320
185	399	66.50	332.50
190	414	69	345
195	429	71.50	357.50
200	444	74	370
205	458	76.33	381.67
210	473	78.83	394.17
215	487	81.17	405.83
220	502	83.67	418.33
225 or more	517	86.17	430.83

Monthly charges

CO2 band	VAT fuel scale charge, 1 month period (£)	VAT on 1 month charge (£)	VAT exclusive 1 month charge (£)
120 or less	49	8.17	40.83
125	73	12.17	60.83
130	78	13	65
135	83	13.83	69.17
140	88	14.67	73.33
145	93	15.50	77.50
150	98	16.33	81.67
155	103	17.17	85.83
160	107	17.83	89.17
165	113	18.83	94.17
170	117	19.50	97.50
175	122	20.33	101.67
180	128	21.33	106.67
185	132	22	110
190	137	22.83	114.17
195	143	23.83	119.17
200	147	24.50	122.50
205	152	25.33	126.67
210	157	26.17	130.83
215	162	27	135
220	167	27.83	139.17
225 or more	172	28.67	143.33