VAT road fuel scale charge tables from 1 May 2019

Released 12 April 2019

HMRC have published their annual VAT valuation table: road fuel scale charges (RFSCs) from 1 May 2019.

The scale charge is a way of accounting for output tax on road fuel bought by a business for cars that is then put to private use. Businesses which use the scale charge can recover all the VAT charged on road fuel without having to split the mileage between business and private use. The scale charge is then calculated on a flat rate basis according to the carbon dioxide emissions of the car. The VAT road fuel scale charges are amended with effect from 1 May 2019. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2019.

View the new tables at Road fuel scale charge tables for VAT.

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