Commentary

Car fuel scale rates

Tax tables
Tax tables | Commentary

Car fuel scale rates

Tax tables | Commentary

Car fuel scale rates

From 6 April 1987, VAT-inclusive scale figures are used to assess VAT due on petrol provided at below cost price for private journeys by registered traders or their employees, where the petrol has been provided from business resources. The high business-mileage discount was abolished from 1993–94.

Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)12
months
VAT due per car3
months
VAT due per car1
month
VAT due per car
££££££
1998–99 and 1999–2000
Diesel engine
Cylinder capacity: 2,000cc or less785116.9119629.19659.68
More than 2,000cc995148.1924536.938212.21
Any other type of engine
Cylinder capacity: 1,400cc or less850126.5921231.577010.42
Over 1,400cc up to 2,000cc1,075160.1026839.918912.25
Over 2,000cc1,585236.0639658.9713219.65
2000–01
Diesel engine
Cylinder capacity: 2,000cc or less930138.5123234.557711.46
More than 2,000cc1,180175.7429543.939814.59
Any other type of engine
Cylinder capacity: 1,400cc or less1,025152.6525638.128512.65
Over 1,400cc up to 2,000cc1,300193.6132548.4010816.08
Over 2,000cc1,915285.2147871.1915923.68
2001–02
Diesel engine
Cylinder capacity: 2,000cc or less900134.0422533.517511.17
More than 2,000cc1145170.5328642.599514.14
Any other type of engine
Cylinder capacity: 1,400cc or less970144.4624236.048011.91
Over 1,400cc up to 2,000cc1230183.1930745.7210215.19
Over 2,000cc1815270.3145367.4615122.48
2002–03
Diesel engine
Cylinder capacity: 2,000cc or less850126.5921231.577010.42
More than 2,000cc1075160.1026839.918913.25
Any other type of engine
Cylinder capacity: 1,400cc or less905134.7822633.657511.17
Over 1,400cc up to 2,000cc1145170.5328642.599514.14
Over 2,000cc1690251.7042262.8514020.85
2003–04
Diesel engine
Cylinder capacity: 2,000cc or less900134.0422533.517511.17
More than 2,000cc1135169.0428342.149414.00
Any other type of engine
Cylinder capacity: 1,400cc or less950141.4823735.297911.76
Over 1,400cc up to 2,000cc1200178.7230044.6810014.89
Over 2,000cc1770263.6144265.8214721.89
2004–05
Diesel engine
Cylinder capacity: 2,000cc or less865128.8221632.177210.72
More than 2,000cc1095163.0827340.659113.55
Any other type of engine
Cylinder capacity: 1,400cc or less930138.5123234.557711.46
Over 1,400cc up to 2,000cc1175175.0029343.639714.44
Over 2,000cc1730257.6543264.3414421.44
2005–06
Diesel engine
Cylinder capacity: 2,000cc or less945140.7423635.157811.62
More than 2,000cc1200178.7230044.6810014.89
Any other type of engine
Cylinder capacity: 1,400cc or less985146.7024636.648212.21
Over 1,400cc up to 2,000cc1245185.4331146.3210315.34
Over 2,000cc1830272.5545768.0615222.64
2006–07
Diesel engine
Cylinder capacity: 2,000cc or less1040154.8926038.728612.81
More than 2,000cc1325197.3433149.3011016.38
Any other type of engine
Cylinder capacity: 1,400cc or less1095163.0927340.669113.55
Over 1,400cc up to 2,000cc1385206.2834651.5311517.13
Over 2,000cc2035303.0950875.6616925.17

Scale

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