- VAT road fuel scale charges are updated from 1 May 2025 to 30 April 2026
- Businesses must use new scales from the next accounting period starting on or after 1 May 2025
- Calculate the road fuel charge based on car’s CO2 emissions and VAT accounting period length
- Flat rate values apply to one individual and specific vehicle for the relevant period
- Check CO2 emissions online or from a logbook; round down to nearest multiple of 5 if needed
- Use UK approval certificate or certificate of conformity for CO2 emissions figure
- If multiple figures are given, use the CO2 combined emissions figure
- For cars without a CO2 figure, use engine size to determine CO2 band
- Record usage as a percentage of the accounting period and apply to road fuel scale charge
- Treat cars with the same CO2 emissions figures as one car for calculation purposes
Source: gov.uk
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
