VAT Fuel Scale Charge Calculator 2009/10

VAT registered businesses which provide fuel for private motoring may either account for the VAT on the private element - providing detailed records are maintained - or else account for the VAT using a flat rate fuel scale charge for each car, which is probably simpler. If the vehicle was registered after 2001, the CO2 emissions figure will appear on the Vehicle Registration Certificate. Further information on CO2 emission values can be found at the Vehicle Certification Agency [Link here..] website which allows a search based on specific cars.

For a bio-fuel vehicle which has two CO2 emissions figures, the lower of the two should be used.

If the vehicle is too old and does not have a CO2 emissions figure, then the output VAT can be calculated on engine size.

A convenient calculator is shown below. Please ensure that the correct tab is selected prior to use. Please also note that these figures are applicable for VAT periods beginning between 1st May 2009 and 30th April 2010.