VAT fuel scale charges, for taxing private use of road fuel, are amended for periods commencing on or after 1 May 2014.

Scale charges for particular vehicles are determined by their CO2 emissions figure. Where the CO2 emissions figure of a vehicle 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 HM Revenue & Customs (HMRC) have prescribed a level of emissions by reference to the vehicle’s engine capacity (cc).

You can find details of the changes on the HMRC website

The tables on the HMRC website show the VAT inclusive scale charges, VAT charges and net figures applicable in each accounting period, depending on whether it is a 12 month, three month or one month accounting period.

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