VAT road fuel scale charges to increase with effect from 1 May 2019

12th April 2019

When your business reclaims all the VAT that it pays on fuel, purchased for the cars and vans used in the business, it is necessary to make an adjustment to account for the fuel used for any private use of the vehicle. By adding a road fuel scale charge to your VAT return, you do not need to keep detailed mileage records.

HMRC has released updated valuation tables, reflecting the upcoming increase, in order to calculate the VAT due to HMRC to account for the private use.  The information can be found at:

How to work out the VAT payable to HMRC:

For example, if the vehicle used has a CO2 emissions figure of 180g, and you file quarterly returns, the VAT inclusive consideration for the three month period is £384.00. The VAT due on the private use of the vehicle will be calculated as follows:

£384.00 x 1/6 (the VAT fraction of the total figure) = £64.00

Therefore, the VAT payable to HMRC is £64.00 to reflect any private use of fuel where VAT has been reclaimed on the initial purchase.    

HMRC also have a handy tool to work this out for you. You can find this at

If you have any queries regarding the VAT reclaim of fuel used by your business, get in touch with our VAT team on 01926 422292.