Work out your VAT fuel scale charge

tiemadmin • 4 December 2025

VAT road fuel scale charges are fixed, standardised amounts that businesses must use to account for output VAT when they provide fuel for private use in a vehicle that is also used for business purposes.

The VAT road fuel scale charges are published annually with the current figures applying from 1 May 2025 to 30 April 2026. The fuel scale rates are designed to encourage the use of cars with low CO2 emissions.

A business can use the VAT fuel scale charges to work how much VAT they need to pay back when a business car is used for private journeys. This approach removes the need to keep detailed mileage records. In practice, businesses should reclaim all the VAT on the fuel for the car, then use the fuel scale charge tool to work out the correct charge for the period. Once calculated, this amount needs to be included in the VAT owed on the VAT Return.

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. There are special rules for cars which are too old to have a CO2 emissions figure.

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