VAT: Car Fuel Flat Rate Charges

A flat rate charge can be used to work out the VAT on fuel paid for by a business which is used for non-business travel.

For example, the rates from 1st May 2017-30th April 2018 are shown in the table below.

CO2 band g/km
Twelve-month period £
VAT fuel scale charge per period
Three-month £
One-month £
120 or below
563
140
46
125
842
211
70
130
901
224
74
135
955
238
79
140
1,013
252
84
145
1,068
267
88
150
1,126
281
93
155
1,180
295
98
160
1,239
309
102
165
1,293
323
107
170
1,351
337
111
175
1,405
351
116
180
1,464
365
121
185
1,518
379
125
190
1,577
393
131
195
1,631
408
136
200
1,689
422
140
205
1,743
436
145
210
1,802
449
149
215
1,856
463
154
220
1,914
478
159
225 or above
1,969
492
163
Emission figures which are not multiples of five are rounded down. For bi-fuel cars, which have two emission figures, the lower one is used. If cars have no emissions figures, HMRC has prescribed a level of emissions by reference to engine capacity as follows:
1,400cc or less:
Use band 140
1,401cc to 2,000cc:
Use band 175
1,401cc to 2,000cc:
Use band 225

The rates from 1st May 2018 are shown in the table below.

CO2 band g/km
Twelve-month period £
VAT fuel scale charge per period
Three-month £
One-month £
120 or below
562
140
46
125
842
210
70
130
900
224
74
135
954
238
79
140
1,013
252
84
145
1,067
266
88
150
1,125
280
93
155
1,179
295
98
160
1,238
309
102
165
1,292
323
107
170
1,350
336
111
175
1,404
351
116
180
1,463
365
121
185
1,517
379
125
190
1,575
393
130
195
1,630
407
135
200
1,688
421
140
205
1,742
436
145
210
1,801
449
149
215
1,855
463
154
220
1,913
477
159
225 or above
1,967
491
163

For more information, we provide a Business Consultation to ensure our clients benefits from tax planning and accounting matters.

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