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Resources
- Business
- Personal
- Tax
- Budget 2013
- Year end tax guide
- Minimising capital taxes
- Tax efficient investments
- Financial planning and strategy guide 2013/14
- Tax planning for business owners
- Tax rates and allowances
- Offshore issues update
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- An introduction to VAT
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- Fuel scale charges
- When to add VAT?
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- VAT do's and don’ts
- The VAT man cometh
- How to survive the enforcement powers
- Group VAT registration
- PAYE and NI
- IR35 Centre
- Tax and business calendar
- Budget archive
- Regulation changes from April 2012
- Tax tables 2013/14
- Calculators
- Links
- The Moore and Smalley App
- Secure Document Exchange
Fuel scale charges
Fuel scale charges commencing 1 May 2012 to 30 April 2013
Fuel scale charges for VAT
- VAT fuel scale charges for 1 month period
- VAT fuel scale charges for 3 month periods
- VAT fuel scale charges for 12 month periods
VAT fuel scale charges (£) for 1 month periods
| CO2 band g/km | From 1 May 2013 | From 1 May 2012 |
|---|---|---|
| 120 or less | 56.00 | 55.00 |
| 125 | 84.00 | 83.00 |
| 130 | 89.00 | 88.00 |
| 135 | 95.00 | 94.00 |
| 140 | 101.00 | 100.00 |
| 145 | 106.00 | 105.00 |
| 150 | 112.00 | 111.00 |
| 155 | 118.00 | 116.00 |
| 160 | 123.00 | 122.00 |
| 165 | 129.00 | 127.00 |
| 170 | 134.00 | 133.00 |
| 175 | 140.00 | 138.00 |
| 180 | 146.00 | 144.00 |
| 185 | 151.00 | 150.00 |
| 190 | 157.00 | 155.00 |
| 195 | 163.00 | 161.00 |
| 200 | 168.00 | 166.00 |
| 205 | 174.00 | 172.00 |
| 210 | 179.00 | 177.00 |
| 215 | 185.00 | 183.00 |
| 220 | 191.00 | 189.00 |
| 225 or more | 196.00 | 194.00 |
VAT fuel scale charges (£) for 3 month periods
| CO2 band g/km | From 1 May 2013 | From 1 May 2012 |
|---|---|---|
| 120 or less | 168.00 | 166.00 |
| 125 | 253.00 | 250.00 |
| 130 | 269.00 | 266.00 |
| 135 | 286.00 | 283.00 |
| 140 | 303.00 | 300.00 |
| 145 | 320.00 | 316.00 |
| 150 | 337.00 | 333.00 |
| 155 | 354.00 | 350.00 |
| 160 | 371.00 | 366.00 |
| 165 | 388.00 | 383.00 |
| 170 | 404.00 | 400.00 |
| 175 | 421.00 | 416.00 |
| 180 | 438.00 | 433.00 |
| 185 | 455.00 | 450.00 |
| 190 | 472.00 | 467.00 |
| 195 | 489.00 | 483.00 |
| 200 | 506.00 | 500.00 |
| 205 | 523.00 | 517.00 |
| 210 | 539.00 | 533.00 |
| 215 | 556.00 | 550.00 |
| 220 | 573.00 | 567.00 |
| 225 or more | 590.00 | 583.00 |
VAT fuel scale charges (£) for 12 month period
| CO2 band g/km | From 1 May 2013 | From 1 May 2012 |
|---|---|---|
| 120 or less | 675.00 | 665.00 |
| 125 | 1,010.00 | 1,000.00 |
| 130 | 1,080.00 | 1,065.00 |
| 135 | 1,145.00 | 1,135.00 |
| 140 | 1,215.00 | 1,200.00 |
| 145 | 1,280.00 | 1,270.00 |
| 150 | 1,350.00 | 1,335.00 |
| 155 | 1,415.00 | 1,400.00 |
| 160 | 1,485.00 | 1,470.00 |
| 165 | 1,550.00 | 1,535.00 |
| 170 | 1,620.00 | 1,600.00 |
| 175 | 1,685.00 | 1,670.00 |
| 180 | 1,755.00 | 1,735.00 |
| 185 | 1,820.00 | 1,800.00 |
| 190 | 1,890.00 | 1,870.00 |
| 195 | 1,955.00 | 1,935.00 |
| 200 | 2,025.00 | 2,000.00 |
| 205 | 2,090.00 | 2,070.00 |
| 210 | 2,160.00 | 2,135.00 |
| 215 | 2,225.00 | 2,200.00 |
| 220 | 2,295.00 | 2,270.00 |
| 225 or more | 2,360.00 | 2,335.00 |





