HMRC has confirmed new VAT road fuel scale charges that will come into effect from May 1, 2026, and remain valid until April 30, 2027. These charges apply to older petrol and diesel cars and are available for 12-month, three-month, and one-month accounting periods.
When to Use the New Scales
Businesses must use the updated scales from the start of their next prescribed accounting period beginning on or after May 1, 2026. The correct road fuel charge depends on the car's CO2 emissions and the length of the VAT accounting period, which can be one, three, or 12 months.
Determining the Charge for Older Cars
For vehicles too old to have a CO2 emissions figure, the CO2 band should be identified based on engine size. Cars with a cylinder capacity of 1,400cc or less fall into CO2 band 140. Those with more than 1,400cc but less than 2,000cc use CO2 band 175, and vehicles over 2,000cc use CO2 band 225 or more.
To calculate the charge, businesses must determine how much of the accounting period each car was used, record it as a percentage, and apply that percentage to the relevant road fuel scale charge to obtain a total figure.
Detailed Scale Charges
CO2 Emissions: 120g/km or less
- 12 Month Period: £657.00
- 3 Month Period: £163.00
- 1 Month Period: £54.00
CO2 Emissions: 125g/km – 150g/km
- 125g/km: £983.00 (12 months) | £246.00 (3 months) | £81.00 (1 month)
- 130g/km: £1,051.00 (12 months) | £261.00 (3 months) | £86.00 (1 month)
- 135g/km: £1,114.00 (12 months) | £278.00 (3 months) | £92.00 (1 month)
- 140g/km: £1,182.00 (12 months) | £294.00 (3 months) | £98.00 (1 month)
- 145g/km: £1,245.00 (12 months) | £311.00 (3 months) | £103.00 (1 month)
- 150g/km: £1,314.00 (12 months) | £328.00 (3 months) | £109.00 (1 month)
CO2 Emissions: 155g/km – 180g/km
- 155g/km: £1,377.00 (12 months) | £344.00 (3 months) | £114.00 (1 month)
- 160g/km: £1,445.00 (12 months) | £361.00 (3 months) | £119.00 (1 month)
- 165g/km: £1,508.00 (12 months) | £377.00 (3 months) | £125.00 (1 month)
- 170g/km: £1,576.00 (12 months) | £393.00 (3 months) | £130.00 (1 month)
- 175g/km: £1,640.00 (12 months) | £409.00 (3 months) | £136.00 (1 month)
- 180g/km: £1,708.00 (12 months) | £426.00 (3 months) | £142.00 (1 month)
CO2 Emissions: 185g/km – 220g/km
- 185g/km: £1,771.00 (12 months) | £442.00 (3 months) | £146.00 (1 month)
- 190g/km: £1,839.00 (12 months) | £459.00 (3 months) | £152.00 (1 month)
- 195g/km: £1,902.00 (12 months) | £475.00 (3 months) | £158.00 (1 month)
- 200g/km: £1,971.00 (12 months) | £492.00 (3 months) | £163.00 (1 month)
- 205g/km: £2,034.00 (12 months) | £509.00 (3 months) | £169.00 (1 month)
- 210g/km: £2,102.00 (12 months) | £524.00 (3 months) | £174.00 (1 month)
- 215g/km: £2,165.00 (12 months) | £541.00 (3 months) | £180.00 (1 month)
- 220g/km: £2,233.00 (12 months) | £557.00 (3 months) | £185.00 (1 month)
CO2 Emissions: 225g/km or more
- 12 Month Period: £2,297.00
- 3 Month Period: £574.00
- 1 Month Period: £190.00
The flat rate values apply to one individual for a specific vehicle during the relevant accounting period. Businesses should ensure they use the correct charges to remain compliant with HMRC regulations.
