HM Revenue & Customs (HMRC) has launched updated road fuel scale charges, effective from May 1, 2026, and running through April 30, 2027. These changes impact millions of drivers across the UK who use business vehicles for private purposes.
What Are Road Fuel Scale Charges?
Road fuel scale charges are fixed amounts added to a VAT return to account for VAT on fuel purchased by a business but used for private, non-business journeys. This system allows businesses to reclaim all VAT on fuel without maintaining detailed records of private mileage, with charges determined by CO2 emissions.
New Rates Based on CO2 Emissions
Under the updated structure, vehicles emitting less than 120g of CO2 per kilometre will have a VAT-inclusive consideration of £661 for a 12-month period. Rates are categorised at intervals of 5g/km, reaching up to 225g/km or more, which will cost £2,314.
Complete List of 2026/27 Charges
- 120g CO2/km or less: £657
- 125g/km: £983
- 130g/km: £1,051
- 135g/km: £1,114
- 140g/km: £1,182
- 145g/km: £1,245
- 150g/km: £1,314
- 155g/km: £1,377
- 160g/km: £1,445
- 165g/km: £1,508
- 170g/km: £1,576
- 175g/km: £1,640
- 180g/km: £1,708
- 185g/km: £1,771
- 190g/km: £1,839
- 195g/km: £1,902
- 200g/km: £1,971
- 205g/km: £2,034
- 210g/km: £2,102
- 215g/km: £2,165
- 220g/km: £2,233
- 225g/km or more: £2,297
These rates are designed to simplify VAT reporting for businesses while ensuring appropriate tax is paid on fuel used for private travel. Drivers and businesses are encouraged to review the new charges to ensure compliance.
