Overview
- HMRC’s updated road fuel scale charges, which took effect on May 1, 2026, run until April 30, 2027 and span £657–£2,297 for a 12‑month period with equivalents of £163–£574 for three months and £54–£190 for one month.
- Rates are set in 5g/km CO2 steps from 120g/km or less up to 225g/km or more, and any CO2 figure not a multiple of five must be rounded down to the nearest 5.
- Drivers should use the V5C logbook or an approval or conformity certificate to find the CO2 value, or check online if needed.
- For cars first registered before March 1, 2001, HMRC instructs businesses to use engine size to choose a band: up to 1,400cc maps to 140g, 1,401–2,000cc to 175g, and over 2,000cc to 225g or more.
- Businesses must include the fixed charge in Box 1 of the VAT return, and they can either reclaim all VAT and pay the charge, reclaim none, or track mileage to claim a proportion, which affects costs for company car users and small fleets.