Fuel for private use -- scale charges

VAT periods beginning after 30 April 2007

VAT periods beginning after 30.4.07

	Annual VAT returns		Quarterly VAT returns		Monthly VAT Returns
CO2 emissions, g/km	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle
	£	£	£	£	£	£
140 or less	730	108.72	182	27.11	60	8.94
145	780	116.17	195	29.04	65	9.68
150	830	123.62	207	30.83	69	10.28
155	880	131.06	219	32.62	73	10.87
160	925	137.77	231	34.40	77	11.47
165	975	145.21	243	36.19	81	12.06
170	1,025	152.66	256	38.13	85	12.66
175	1,075	160.11	268	39.91	89	13.26
180	1,120	166.81	280	41.70	93	13.85
185	1,170	174.26	292	43.49	97	14.45
190	1,220	181.70	304	45.28	101	15.04
195	1,270	189.15	317	47.21	105	15.64
200	1,315	195.85	329	49.00	109	16.23
205	1,365	203.30	341	50.79	113	16.83
210	1,415	210.74	353	52.57	117	17.43
215	1,465	218.19	365	54.36	121	18.02
220	1,510	224.89	378	56.30	126	18.77
225	1,560	232.34	390	58.09	130	19.36
230	1,610	239.79	402	59.87	134	19.96
235	1,660	247.23	414	61.66	138	20.55
240 or more	1,705	253.94	426	63.45	142	21.15

VAT periods beginning before 1 May 2007

For these periods, the flat rate scale charges were applied by reference to a vehicle's engine size (cc) and fuel type.

VAT periods beginning after 30.4.06 and before 1.5.07

	Annual VAT returns		Quarterly VAT returns		Monthly VAT Returns
Cylinder capacity	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle
	£	£	£	£	£	£
Diesel engine
2,000 or less	1,040	154.89	260	38.72	86	12.81
More than 2,000	1,325	197.34	331	49.30	110	16.38
Other engines
1,400 or less	1,095	163.09	273	40.66	91	13.55
1,400 to 2,000	1,385	206.28	346	51.53	115	17.13
More than 2,000	2,035	303.09	508	75.66	169	25.17

VAT periods beginning after 30.4.05 and before 1.5.06

	Annual VAT returns		Quarterly VAT returns		Monthly VAT Returns
Cylinder capacity	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle
	£	£	£	£	£	£
Diesel engine
2,000 or less	945	140.74	236	35.15	78	11.62
More than 2,000	1,200	178.72	300	44.68	100	14.89
Other engines
1,400 or less	985	146.70	246	36.64	82	12.21
1,400 to 2,000	1,245	185.43	311	46.32	103	15.34
More than 2,000	1,830	272.55	457	68.06	152	22.64

VAT periods beginning after 30.4.04 and before 1.5.05

	Annual VAT returns		Quarterly VAT returns		Monthly VAT Returns
Cylinder capacity	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle	Scale charge	VAT due per vehicle
	£	£	£	£	£	£
Diesel engine
2,000 or less	865	128.82	216	32.17	72	10.72
More than 2,000	1,095	163.08	273	40.65	91	13.55
Other engines
1,400 or less	930	138.51	232	34.55	77	11.46
1,400 to 2,000	1,175	175.00	293	43.63	97	14.44
More than 2,000	1,730	257.65	432	64.34	144	21.44