VAT fuel scale charges, for taxing private use of road fuel, are amended for periods commencing on or after 1 May 2014.
The scale charge for a particular vehicle is determined by its CO2 emissions figure. Where the CO2 emissions figure of a vehicle 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.
For cars which are too old to have a CO2 emissions figure HM Revenue & Customs (HMRC) have prescribed a level of emissions by reference to the vehicle's engine capacity (cc) as follows:
| Cylinder capacity | CO2 band |
| 1,400cc or less | 140 |
| 1,401cc to 2,000cc | 175 |
| Over 2,000 | 225 or above |
The HMRC website has details of the CO2 emissions amounts and the related fuel scale charges. The tables on the HMRC website show VAT inclusive scale charges applicable in each accounting period, depending on whether it is a 12 month, three month or one month accounting period. Further into the document you will find the tables showing the actual vat to be paid.
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