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The fuel scale charge applies to all business cars which are used for private motoring. The following table sets out the fuel scale charges for VAT periods commencing after 30 April 2008.

The amount listed under Scale Charge is the VAT inclusive amount. You need to subtract the VAT due to get the figure to include in Box 6 on your VAT Return.

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 240 or above.