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[01.08.2016]

New Road Fuel Scale Charges

The VAT road fuel scale charges are amended with effect from 1 May 2016. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2016.

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.

The VAT Rate Tables set out the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis.

Valuation table

Description of vehicle: vehicles 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 467 116 38
125 699 175 58
130 747 186 61
135 792 197 65
140 841 209 69
145 886 221 73
150 934 233 77
155 979 245 81
160 1,028 256 85
165 1,073 268 89
170 1,121 279 92
175 1,166 291 96
180 1,214 303 101
185 1,259 314 104
190 1,308 326 108
195 1,353 338 112
200 1,401 350 116
205 1,446 362 120
210 1,495 373 123
215 1,540 384 128
220 1,588 396 132
225 or more 1,633 408 135

VAT rate tables

The VAT rate tables set out the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis.

Annual charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2016.

CO2 band VAT fuel scale charge, 12 month period (£) VAT on 12 month charge (£) VAT exclusive 12 month charge (£)
120 or less 467 77.83 389.17
125 699 116.50 582.50
130 747 124.50 622.50
135 792 132 660
140 841 140.17 700.83
145 886 147.67 738.33
150 934 155.67 778.33
155 979 163.17 815.83
160 1,028 171.33 856.67
165 1,073 178.83 894.17
170 1,121 186.83 934.17
175 1,166 194.33 971.67
180 1,214 202.33 1,011.67
185 1,259 209.83 1,049.17
190 1,308 218 1,090
195 1,353 225.50 1,127.50
200 1,401 233.50 1,167.50
205 1,446 241 1,205
210 1,495 249.17 1,245.83
215 1,540 256.67 1,283.33
220 1,588 264.67 1,323.33
225 or more 1,633 272.17 1,360.83

Quarterly charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2016.

CO2 band VAT fuel scale charge, 3 month period (£) VAT on 3 month charge (£) VAT exclusive 3 month charge (£)
120 or less 116 19.33 96.67
125 175 29.17 145.83
130 186 31 155
135 197 32.83 164.17
140 209 34.83 174.17
145 221 36.83 184.17
150 233 38.83 194.17
155 245 40.83 204.17
160 256 42.67 213.33
165 268 44.67 223.33
170 279 46.50 232.50
175 291 48.50 242.50
180 303 50.50 252.50
185 314 52.33 261.67
190 326 54.33 271.67
195 338 56.33 281.67
200 350 58.33 291.67
205 362 60.33 301.67
210 373 62.17 310.83
215 384 64 320
220 396 66 330
225 or more 408 68 340

Monthly charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2016.

CO2 band VAT fuel scale charge, 1 month period (£) VAT on 1 month charge (£) VAT exclusive 1 month charge (£)
120 or less 38 6.33 31.67
125 58 9.67 48.33
130 61 10.17 50.83
135 65 10.83 54.17
140 69 11.50 57.50
145 73 12.17 60.83
150 77 12.83 64.17
155 81 13.50 67.50
160 85 14.17 70.83
165 89 14.83 74.17
170 92 15.33 76.67
175 96 16 80
180 101 16.83 84.17
185 104 17.33 86.67
190 108 18 90
195 112 18.67 93.33
200 116 19.33 96.67
205 120 20 100
210 123 20.50 102.50
215 128 21.33 106.67
220 132 22 110
225 or more 135 22.50 112.50

Source and for more information visit www.gov.uk/government/publications/vat-road-fuel-scale-charges-table/vat-updated-valuation-table-road-fuel-scale-charges-from-1-may-2016

Addison & Co

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