The table below shows the revised scale charges and output tax payable in each accounting period, depending whether it is a 12 month, 3 month or 1 month accounting period.

	VAT fuel scale charges for 1 month period
Vehicle	VAT inclusive	VAT on	VAT exclusive
CO2 Band	1 month period	1 month charge	1 month charge
g/km	£	£	£
up to120	42.00	5.48	36.52
125	63.00	8.22	54.78
130	63.00	8.22	54.78
135	63.00	8.22	54.78
140	67.00	8.74	58.26
145	71.00	9.26	61.74
150	75.00	9.78	65.22
155	79.00	10.30	68.70
160	83.00	10.83	72.17
165	88.00	11.48	76.52
170	92.00	12.00	80.00
175	96.00	12.52	83.48
180	100.00	13.04	86.96
185	104.00	13.57	90.43
190	109.00	14.22	94.78
195	113.00	14.74	98.26
200	117.00	15.26	101.74
205	121.00	15.78	105.22
210	126.00	16.43	109.57
215	130.00	16.96	113.04
220	134.00	17.48	116.52
225	138.00	18.00	120.00
230	142.00	18.52	123.48
235 or more	147.00	19.17	127.83

	VAT fuel scale charges for 3 month periods
Vehicle	VAT inclusive	VAT on	VAT exclusive
CO2 Band	3 month period	3 month charge	3 month charge
g/km	£	£	£
up to120	126.00	16.43	109.57
125	189.00	24.65	164.35
130	189.00	24.65	164.35
135	189.00	24.65	164.35
140	201.00	26.22	174.78
145	214.00	27.91	186.09
150	226.00	29.48	196.52
155	239.00	31.17	207.83
160	251.00	32.74	218.26
165	264.00	34.43	229.57
170	276.00	36.00	240.00
175	289.00	37.70	251.30
180	302.00	39.39	262.61
185	314.00	40.96	273.04
190	327.00	42.65	284.35
195	339.00	44.22	294.78
200	352.00	45.91	306.09
205	365.00	47.61	317.39
210	378.00	49.30	328.70
215	390.00	50.87	339.13
220	403.00	52.57	350.43
225	416.00	54.26	361.74
230	428.00	55.83	372.17
235 or more	441.00	57.52	383.48

	VAT fuel scale charges for 12 month periods
Vehicle	VAT inclusive	VAT on	VAT exclusive
CO2 Band	12 month period	12 month charge	12 month charge
g/km	£	£	£
120 or less	505.00	65.87	439.13
125	755.00	98.48	656.52
130	755.00	98.48	656.52
135	755.00	98.48	656.52
140	805.00	105.00	700.00
145	855.00	111.52	743.48
150	905.00	118.04	786.96
155	960.00	125.22	834.78
160	1,010.00	131.74	878.26
165	1,060.00	138.26	921.74
170	1,110.00	144.78	965.22
175	1,160.00	151.30	1,008.70
180	1,210.00	157.83	1,052.17
185	1,260.00	164.35	1,095.65
190	1,310.00	170.87	1,139.13
195	1,360.00	177.39	1,182.61
200	1,410.00	183.91	1,226.09
205	1,465.00	191.09	1,273.91
210	1,515.00	197.61	1,317.39
215	1,565.00	204.13	1,360.87
220	1,615.00	210.65	1,404.35
225	1,665.00	217.17	1,447.83
230	1,715.00	223.70	1,491.30
235 or more	1,765.00	230.22	1,534.78

The scale charge for a particular vehicle is determined by its CO2 emissions figure. Where the CO2 emissions figure of a vehicle is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of charge.

For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two figures should be used.

For vehicles which do not have a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:

• If its cylinder capacity is 1,400 cubic centimetres or less, use CO2 band 140 or below
• If its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, use CO2 band 175
• If its cylinder capacity exceeds 2,000 cubic centimetres, use CO2 band 235 or above.