VAT Fuel Scale Charges 2013-14
The fuel scale charge applies to any businesses which recover input tax on fuel used in cars for private motoring.
These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2013.
|
CO2 emissions |
Quarterly VAT |
|
|
(g/km) |
Fuel scale |
VAT on |
|
121 - 124 |
168 |
28.00 |
|
125 - 129 |
253 |
42.17 |
|
130 - 134 |
269 |
44.83 |
|
135 - 139 |
286 |
47.67 |
|
140 - 144 |
303 |
50.50 |
|
145 - 149 |
320 |
53.33 |
|
150 - 154 |
337 |
56.17 |
|
155 - 159 |
354 |
59.00 |
|
160 - 164 |
371 |
61.83 |
|
165 - 169 |
388 |
64.67 |
|
170 - 174 |
404 |
67.33 |
|
175 - 179 |
421 |
70.17 |
|
180 - 184 |
438 |
73.00 |
|
185 - 189 |
455 |
75.83 |
|
190 - 194 |
472 |
78.67 |
|
195 - 199 |
489 |
81.50 |
|
200 - 204 |
506 |
84.33 |
|
205 - 209 |
523 |
87.17 |
|
210 - 214 |
539 |
89.83 |
|
215 - 219 |
556 |
92.67 |
|
220 - 224 |
573 |
95.50 |
|
225 and above |
590 |
98.33 |
