Tax Rates and Allowances 2025/26

VAT fuel scale charges

2025/26
2024/25

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2024.

CO2
band 		Gross monthly
£ 		VAT
£ 		Net
£
120 or less 58 9.67 48.33
125 87 14.50 72.50
130 92 15.33 76.67
135 98 16.33 81.67
140 105 17.50 87.50
145 110 18.33 91.67
150 116 19.33 96.67
155 122 20.33 101.67
160 127 21.17 105.83
165 134 22.33 111.67
170 139 23.17 115.83
175 145 24.17 120.83
180 151 25.17 125.83
185 157 26.17 130.83
190 163 27.17 135.83
195 169 28.17 140.83
200 174 29 145
205 180 30 150
210 186 31 155
215 192 32 160
220 198 33 165
225 or more 203 33.83 169.17
CO 2
band 		Gross 3 month period £ VAT
£ 		Net
£
120 or less 174 29 145
125 263 43.83 219.17
130 279 46.50 232.50
135 297 49.50 247.50
140 315 52.50 262.50
145 332 55.33 276.67
150 350 58.33 291.67
155 368 61.33 306.67
160 385 64.17 320.83
165 403 67.17 335.83
170 420 70 350
175 437 72.83 364.17
180 455 75.83 379.17
185 473 78.83 394.17
190 490 81.67 408.33
195 508 84.67 423.33
200 526 87.67 438.33
205 544 90.67 453.33
210 560 93.33 466.67
215 578 96.33 481.67
220 596 99.33 496.67
225 or more 613 102.17 510.83
CO 2
band 		Annual gross
£ 		VAT
£ 		Net
£
120 or less 702 117 585
125 1,050 175 875
130 1,123 187.17 935.83
135 1,191 198.50 992.50
140 1,263 210.50 1,052.50
145 1,331 221.83 1,109.17
150 1,404 234 1,170
155 1,471 245.17 1,225.83
160 1,544 257.33 1,286.67
165 1,612 268.67 1,343.33
170 1,685 280.83 1,404.17
175 1,752 292 1,460
180 1,825 304.17 1,520.83
185 1,893 315.50 1,577.50
190 1,965 327.50 1,637.50
195 2,033 338.83 1,694.17
200 2,106 351 1,755
205 2,174 362.33 1,811.67
210 2,246 374.33 1,871.67
215 2,314 385.67 1,928.33
220 2,387 397.83 1,989.17
225 or more 2,454 409 2,045

Where the CO2 emission figure 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, you should identify the CO2 band based on engine size. If its cylinder capacity is:

  • If its cylinder capacity is 1,400cc or less, use CO2 band 140 
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175; 
  • If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or above.

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2023.

CO2
band 		Gross monthly
£ 		VAT
£ 		Net
£
120 or less 61 10.17 50.83
125 91 15.17 75.83
130 97 16.17 80.83
135 103 17.17 85.83
140 110 18.33 91.67
145 115 19.17 95.83
150 122 20.33 101.67
155 128 21.33 106.67
160 134 22.33 111.67
165 140 23.33 116.67
170 146 24.33 121.67
175 152 25.33 126.67
180 159 26.50 132.50
185 164 27.33 136.67
190 171 28.50 142.50
195 178 29.67 148.33
200 183 30.50 152.50
205 190 31.67 158.33
210 195 32.50 162.50
215 202 33.67 168.33
220 208 34.67 173.33
225 or more 214 35.67 178.33
CO 2
band 		Gross 3 month period £ VAT
£ 		Net
£
120 or less 183 30.50 152.50
125 276 46.00 230.00
130 293 48.83 244.17
135 312 52.00 260.00
140 331 55.17 275.83
145 349 58.17 290.83
150 368 61.33 306.67
155 386 64.33 321.67
160 405 67.50 337.50
165 423 70.50 352.50
170 441 73.50 367.50
175 459 76.50 382.50
180 478 79.67 398.33
185 497 82.83 414.17
190 515 85.83 429.17
195 534 89.00 445.00
200 552 92.00 460.00
205 571 95.17 475.83
210 588 98.00 490.00
215 607 101.17 505.83
220 626 104.33 521.67
225 or more 644 107.33 536.67
CO 2
band 		Annual gross
£ 		VAT
£ 		Net
£
120 or less 737 122.83 614.17
125 1,103 183.83 919.17
130 1,179 196.50 982.50
135 1,250 208.33 1,041.67
140 1,327 221.17 1,105.83
145 1,398 233.00 1,165.00
150 1,474 245.67 1,228.33
155 1,545 257.50 1,287.50
160 1,622 270.33 1,351.67
165 1,693 282.17 1,410.83
170 1,769 294.83 1,474.17
175 1,840 306.67 1,533.33
180 1,917 319.50 1,597.50
185 1,988 331.33 1,656.67
190 2,064 344.00 1,720.00
195 2,135 355.83 1,779.17
200 2,212 368.67 1,843.33
205 2,283 380.50 1,902.50
210 2,359 393.17 1,965.83
215 2,430 405.00 2,025.00
220 2,507 417.83 2,089.17
225 or more 2,578 429.67 2,148.33

Where the CO2 emission figure 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, you should identify the CO2 band based on engine size. If its cylinder capacity is:

  • If its cylinder capacity is 1,400cc or less, use CO 2 band 140
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO 2 band 175;
  • If its cylinder capacity exceeds 2,000cc, use CO 2 band 225 or above.