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VAT Fuel Scale for Private use

If a business claims VAT on fuel and any of this is used for private mileage, then there is a scale of VAT charges that the business must pay over.  The rates have changed and the scale is now so high that many businesses will not even claim as much VAT as they would be required to pay over – if this applies to you, simply don’t claim any VAT on fuel purchases.

The quarterly scale charges below apply if you claim VAT on vehicle fuel and use any of this for private use:-

  Periods starting:
 
Up to 1 May 2012
From 1 May 2012
CO2 band VAT fuel scale charge (£) VAT payable
(£)		 VAT fuel scale charge (£) VAT payable
(£)
120 or less  157      26.17 166      27.67
125 236      39.33 250      41.67
130 252      42.00 266      44.33
135 268      44.67 283      47.17
140 283      47.17 300      50.00
145 299      49.83 316      52.67
150 315      52.50 333      55.50
155 331      55.17 350      58.33
160 346      57.67 366      61.00
165 362      60.33 383      63.83
170 378      63.00 400      66.67
175 394      65.67 416      69.33
180 409      68.17 433      72.17
185 425      70.83 450      75.00
190 441      73.50 467      77.83
195 457      76.17 483      80.50
200 472      78.67 500      83.33
205 488      81.33 517      86.17
210 504      84.00 533      88.83
215 520      86.67 550      91.67
220 536      89.33 567      94.50
225 or more  551      91.83 583      97.17

 

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