Where businesses wish to reclaim the input VAT on fuel which has some degree of private use, they must account for output VAT for which they may use the flat rate valuation charge. 


The VAT road fuel scale charges are amended with effect from 1 May each year. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May. 







Valuation Table

The valuation table sets out the new scale charges (a VAT inclusive amount). 


VAT Rate Tables

The VAT rate tables set out the VAT to be charged if you account for VAT on an annual, quarterly or monthly basis. Businesses must use the VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2015.


The current and historical rates and tables are published by the HMRC here.