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. These are the new tables are to be used from 1 December 2008 following the pre budget on 24 November 2008. For the period from 1 May 2009 onwards please refer to VAT Fuel Scale Charges - May 2009 onwards.

	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	46.00	6.00	40.00
125	69.00	9.00	60.00
130	69.00	9.00	60.00
135	69.00	9.00	60.00
140	73.00	9.52	63.48
145	78.00	10.17	67.83
150	82.00	10.70	71.30
155	87.00	11.35	75.65
160	92.00	12.00	80.00
165	96.00	12.52	83.48
170	101.00	13.17	87.83
175	105.00	13.70	91.30
180	110.00	14.35	95.65
185	115.00	15.00	100.00
190	119.00	15.52	103.48
195	124.00	16.17	107.83
200	128.00	16.70	111.30
205	133.00	17.35	115.65
210	138.00	18.00	120.00
215	142.00	18.52	123.48
220	147.00	19.17	127.83
225	151.00	19.70	131.30
230	156.00	20.35	135.65
235 or more	161.00	21.00	140.00

	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	138.00	18.00	120.00
125	207.00	27.00	180.00
130	207.00	27.00	180.00
135	207.00	27.00	180.00
140	221.00	28.83	192.17
145	234.00	30.52	203.48
150	248.00	32.35	215.65
155	262.00	34.17	227.83
160	276.00	36.00	240.00
165	290.00	37.83	252.17
170	303.00	39.52	263.48
175	317.00	41.35	275.65
180	331.00	43.17	287.83
185	345.00	45.00	300.00
190	359.00	46.83	312.17
195	373.00	48.65	324.35
200	386.00	50.35	335.65
205	400.00	52.17	347.83
210	414.00	54.00	360.00
215	428.00	55.83	372.17
220	442.00	57.65	384.35
225	455.00	59.35	395.65
230	469.00	61.17	407.83
235 or more	483.00	63.00	420.00

	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	555.00	72.39	482.61
125	830.00	108.26	721.74
130	830.00	108.26	721.74
135	830.00	108.26	721.74
140	885.00	115.43	769.57
145	940.00	122.61	817.39
150	995.00	129.78	865.22
155	1,050.00	136.96	913.04
160	1,105.00	144.13	960.87
165	1,160.00	151.30	1,008.70
170	1,215.00	158.48	1,056.52
175	1,270.00	165.65	1,104.35
180	1,325.00	172.83	1,152.17
185	1,380.00	180.00	1,200.00
190	1,435.00	187.17	1,247.83
195	1,490.00	194.35	1,295.65
200	1,545.00	201.52	1343.48
205	1,605.00	209.35	1,395.65
210	1,660.00	216.52	1,443.48
215	1,715.00	223.70	1,491.30
220	1,770.00	230.87	1,539.13
225	1,825.00	238.04	1,586.96
230	1,880.00	245.22	1,634.78
235 or more	1,935.00	252.39	1,682.61

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.

Mileage allowances

The legislation also enables you to reclaim the VAT element (or a reasonable approximation) on the amount attributable to fuel of mileage allowances paid. The fuel element must be close to the fuel-only mileage rates.

HM Revenue & Customs requires the following records to be kept:

• The mileage travelled and whether business or private
• The vehicle’s c.c.
• Rate of mileage allowance
• The amount of input tax claimed

VAT receipts should be provided by staff, which must total the amount on which VAT is reclaimed each quarter.