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Fuel scale charges

If you use a motor car in your business and claim back VAT on the road fuel then you must consider whether to pay scale charges or not. These charges are to cover any private element of the fuel bought. Please note, getting to and from work in the vehicle is considered to be private and not business.

By paying the scale charge you can recover all of the VAT on the road fuel, both business and private. You have the option not to pay the scale charge but if you do so then you cannot recover any VAT on fuel for any cars that are used by your business for business and private use. For more information about scale charges and other motoring VAT issues please see VAT Notice 700/64 - Motoring expenses.

The fuel scale charge tables (see downloadable documents) are based on CO2 emission ratings.

There are 2 websites you can use to find the emission rating of vehicles built since 1997 (see Related Links).

For vehicles which do not have a CO2 emissions rating you may use a set figure based upon the vehicles engine capacity.

Engine capacityRating
Up to 1400cc a rating of 140
Exceeding 1400cc but not exceeding 2000cc a rating of 170
Exceeding 2000cc a rating of 225 or more

 

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