HMRC has confirmed the full list of VAT road fuel scale charges that will apply from 1 May 2026 until 30 April 2027. The new scales must be used by businesses from the start of the next prescribed accounting period beginning on or after 1 May 2026. The charges are based on a vehicle's CO2 emissions and the length of the VAT accounting period, which can be one, three, or twelve months.
How the charges are calculated
The flat rate values apply to one individual in connection with a specific vehicle for the relevant accounting period. Businesses need to check their car's CO2 emissions figure, which can be found in the logbook or online if not available there. If the figure is not a multiple of 5, it should be rounded down to the nearest multiple of 5. The CO2 emissions figure may also be specified on a UK approval certificate or a corresponding certificate of conformity issued by a manufacturer in another member state.
For vehicles too old to have a CO2 emissions figure, the CO2 band should be identified based on engine size. This ensures that all vehicles, regardless of age, are properly categorised under the new scale charges.
Full scale charges from May 2026 to April 2027
For vehicles with CO2 emissions of 120g/km or less, the charge is £657.00 for a 12-month period, £163.00 for a 3-month period, and £54.00 for a 1-month period.
For emissions between 125g/km and 150g/km, the charges vary by exact emission level. At 125g/km, the charge is £983.00 for 12 months, £246.00 for 3 months, and £81.00 for 1 month. At 130g/km, it rises to £1,051.00 for 12 months, £261.00 for 3 months, and £86.00 for 1 month. At 135g/km, the figures are £1,114.00, £278.00, and £92.00 respectively. For 140g/km, the charges are £1,182.00 for 12 months, £294.00 for 3 months, and £98.00 for 1 month. At 145g/km, the amounts are £1,245.00, £311.00, and £103.00. Finally, at 150g/km, the charges are £1,314.00 for 12 months, £328.00 for 3 months, and £109.00 for 1 month.
Charges for higher emission vehicles
For emissions between 155g/km and 180g/km, the charges continue to rise. At 155g/km, the charge is £1,377.00 for 12 months, £344.00 for 3 months, and £114.00 for 1 month. At 160g/km, the figures are £1,445.00, £361.00, and £119.00. For 165g/km, the charges are £1,508.00, £377.00, and £125.00. At 170g/km, the amounts are £1,576.00, £393.00, and £130.00. At 175g/km, the charges are £1,640.00, £409.00, and £136.00. At 180g/km, the figures are £1,708.00, £426.00, and £142.00.
For emissions between 185g/km and 220g/km, the charges are even higher. At 185g/km, the charge is £1,771.00 for 12 months, £442.00 for 3 months, and £146.00 for 1 month. At 190g/km, the figures are £1,839.00, £459.00, and £152.00. At 195g/km, the charges are £1,902.00, £475.00, and £158.00. At 200g/km, the amounts are £1,971.00, £492.00, and £163.00. At 205g/km, the charges are £2,034.00, £509.00, and £169.00. At 210g/km, the figures are £2,102.00, £524.00, and £174.00. At 215g/km, the charges are £2,165.00, £541.00, and £180.00. At 220g/km, the amounts are £2,233.00, £557.00, and £185.00.
For vehicles with emissions of 225g/km or more, the charge is £2,297.00 for a 12-month period, £574.00 for a 3-month period, and £190.00 for a 1-month period.
Businesses must ensure they apply the correct charges based on their vehicle's emissions and accounting period length to remain compliant with HMRC regulations.
