For small businesses that don’t want to spend the time working out VAT fuel scale charges, a simpler system exists: these companies should include the cost of the VAT as a net figure and then claim the net figure as a business expense minus a percentage of the private mileage.
Read how to apply the VAT fuel scale charges
Click here on how to apply the fuel scale charges here: Applying the VAT Fuel Scale Charges
VAT fuel scale charge 2014/15 – 1 month period
| CO2 band | VAT fuel scale charge, 1 month period | VAT on 1 month charge | VAT exclusive 1 month charge |
| 120 or less | £52.00 | £8.67 | £43.33 |
| 125 | £78.00 | £13.00 | £65.00 |
| 130 | £83.00 | £13.83 | £69.17 |
| 135 | £88.00 | £14.67 | £73.33 |
| 140 | £94.00 | £15.67 | £78.33 |
| 145 | £99.00 | £16.50 | £82.50 |
| 150 | £104.00 | £17.33 | £86.67 |
| 155 | £109.00 | £18.17 | £90.83 |
| 160 | £115.00 | £19.17 | £95.83 |
| 165 | £120.00 | £20.00 | £100.00 |
| 170 | £125.00 | £20.83 | £104.17 |
| 175 | £130.00 | £21.67 | £108.33 |
| 180 | £136.00 | £22.67 | £113.33 |
| 185 | £141.00 | £23.50 | £117.50 |
| 190 | £146.00 | £24.33 | £121.67 |
| 195 | £151.00 | £25.17 | £125.83 |
| 200 | £156.00 | £26.00 | £130.00 |
| 205 | £161.00 | £26.83 | £134.17 |
| 210 | £167.00 | £27.83 | £139.17 |
| 215 | £172.00 | £28.67 | £143.33 |
| 220 | £177.00 | £29.50 | £147.50 |
| 225+ | £182.00 | £30.33 | £151.67 |
VAT fuel scale charge 2014/15 – 3 month period
| CO2 band | VAT fuel scale charge, 3 month period | VAT on 3 month charge | VAT exclusive 3 month charge |
| 120 or less | £156.00 | £26.00 | £130.00 |
| 125 | £234.00 | £39.00 | £195.00 |
| 130 | £251.00 | £41.83 | £209.17 |
| 135 | £266.00 | £44.33 | £221.67 |
| 140 | £282.00 | £47.00 | £235.00 |
| 145 | £297.00 | £49.50 | £247.50 |
| 150 | £313.00 | £52.17 | £260.83 |
| 155 | £328.00 | £54.67 | £273.33 |
| 160 | £345.00 | £57.50 | £287.50 |
| 165 | £360.00 | £60.00 | £300.00 |
| 170 | £376.00 | £62.67 | £313.33 |
| 175 | £391.00 | £65.17 | £325.83 |
| 180 | £408.00 | £68.00 | £340.00 |
| 185 | £423.00 | £70.50 | £352.50 |
| 190 | £439.00 | £73.17 | £365.83 |
| 195 | £454.00 | £75.67 | £378.33 |
| 200 | £470.00 | £78.33 | £391.67 |
| 205 | £485.00 | £80.83 | £404.17 |
| 210 | £502.00 | £83.67 | £418.33 |
| 215 | £517.00 | £86.17 | £430.83 |
| 220 | £533.00 | £88.83 | £444.17 |
| 225+ | £548.00 | £91.33 | £456.67 |
VAT fuel scale charge 2014/15 – 12 month period
| CO2 band | VAT fuel scale charge, 12 month period, £ | VAT on 12 month charge, £ | VAT exclusive 12 month charge, £ |
| 120 or less | £627.00 | £104.50 | £522.50 |
| 125 | £939.00 | £156.50 | £782.50 |
| 130 | £1004.00 | £167.33 | £836.67 |
| 135 | £1064.00 | £177.33 | £886.67 |
| 140 | £1129.00 | £188.17 | £940.83 |
| 145 | £1190.00 | £198.33 | £991.67 |
| 150 | £1255.00 | £209.17 | £1045.83 |
| 155 | £1315.00 | £219.17 | £1095.83 |
| 160 | £1381.00 | £230.17 | £1150.83 |
| 165 | £1441.00 | £240.17 | £1200.83 |
| 170 | £1506.00 | £251.00 | £1255.00 |
| 175 | £1567.00 | £261.17 | £1305.83 |
| 180 | £1632.00 | £272.00 | £1360.00 |
| 185 | £1692.00 | £282.00 | £1410.00 |
| 190 | £1757.00 | £292.83 | £1464.17 |
| 195 | £1818.00 | £303.00 | £1515.00 |
| 200 | £1883.00 | £313.83 | £1567.17 |
| 205 | £1943.00 | £323.83 | £1617.17 |
| 210 | £2008.00 | £334.67 | £1673.33 |
| 215 | £2069.00 | £344.83 | £1724.17 |
| 220 | £2134.00 | £355.67 | £1778.33 |
| 225+ | £2194.00 | £365.67 | £1828.33 |
Editor’s note: You should always take professional advice on company car policy. Your accountant, business adviser, or fleet management consultant will be able to help with the correct company car tax allowance.
