 September
2007
VAT Fuel Scale Charges
The VAT fuel scale charge is the output VAT charge
payable by VAT registered businesses which allow their
employees to claim all the fuel expenses on their company
cars and reclaim VAT on the full amount of fuel purchased
without making an adjustment for private use.
It was announced in the Budget earlier this year that
for VAT periods commencing on or after 1 May 2007 the
fuel scale charges should be calculated on the basis
of the car's carbon dioxide (CO2) emissions. A business
with a VAT year of 30 September making normal quarterly
returns will make returns for 1 October to 31 December,
1 January to 31 March, 1 April to 30 June and 1 July
to 30 September. The first quarterly return commencing
after 1 May will be the period 1 July to 30 September
2007 which is due for submission and payment by the
end of October.
| VAT fuel scale charges for
3 month periods |
| CO2
band |
VAT
fuel scale charge, 3 month period
£ |
VAT
on 3 month charge
£ |
VAT
exclusive
3 month charge
£ |
| 140 or below |
182.00 |
27.11 |
154.89 |
| 145 |
195.00 |
29.04 |
165.96 |
| 150 |
207.00 |
30.83 |
176.17 |
| 155 |
219.00 |
32.62 |
186.38 |
| 160 |
231.00 |
34.40 |
196.60 |
| 165 |
243.00 |
36.19 |
206.81 |
| 170 |
256.00 |
38.13 |
217.87 |
| 175 |
268.00 |
39.91 |
228.09 |
| 180 |
280.00 |
41.70 |
238.30 |
| 185 |
292.00 |
43.49 |
248.51 |
| 190 |
304.00 |
45.28 |
258.72 |
| 195 |
317.00 |
47.21 |
269.79 |
| 200 |
329.00 |
49.00 |
280.00 |
| 205 |
341.00 |
50.79 |
290.21 |
| 210 |
353.00 |
52.57 |
300.43 |
| 215 |
365.00 |
54.36 |
310.64 |
| 220 |
378.00 |
56.30 |
321.70 |
| 225 |
390.00 |
58.09 |
331.91 |
| 230 |
402.00 |
59.87 |
342.13 |
| 235 |
414.00 |
61.66 |
352.34 |
| 240 or above |
426.00 |
63.45 |
362.55 |
For monthly or annual VAT return periods separate
tables are available.
In order to calculate HMRC’s guidance provides
the following advice about obtaining CO2 emissions:
‘The Society of Motor Manufacturers and Traders
Limited website contains
information on CO2 emissions for vehicles from 1997.
In addition, the Vehicle Certification Agency Car Fuel
Data website allows
you to search on specific cars, and further historical
information is available at The
Vehicle Certification Agency. For vehicles which
do not have a CO2 emissions figure, you should identify
the CO2 band based on engine size, as follows:
- if its cylinder capacity is 1,400 cc or less, use
CO2 band 140 or below
- if its cylinder capacity exceeds 1,400 cc but does
not exceed 2,000 cubic centimetres, use CO2 band
175
- if its cylinder capacity exceeds 2,000 cc, use
CO2 band 240 or above.’
Please do get in touch if you would like help in this
area.
Internet Link:
HMRC
VAT scale charges and HMRC
motor expenses guide |
