home
about us
contact us
request a meeting
content map
links
search
our services
business forum
personal adviser
tax centre
seminars
publications
testimonials
recruitment
news
online services
calculators
Harbinson Mulholland


Firm News

27-Aug Seminar - Understanding what happens to your client's Pension in a Divorce   
26-Aug Harbinson Mulholland client wins 'Spirit of Enterprise' Award   
13-Aug Employers to get details of personal allowance change   
17-Jul Filing and payment reminders for tax and NICs   
10-Jun New fuel only mileage rates: effective 1 June 2008   

  More

Business News

28-Aug Training rights exemption urged for small businesses   
28-Aug Fall in buy-to-let investments   
27-Aug Empty property tax encouraging ‘pre-emptive demolition’   
27-Aug More homes than ever online   
26-Aug Consultation on simplifying flexible working red tape   

  More

Home > > VAT > Fuel Scale Charges

Fuel Scale Charges - 2008/09

The new fuel scale charge applies to all business vehicles which are used for private motoring.

VAT fuel scale charges for 1 month period

CO2 band g/km VAT fuel scale charge
1 month period
VAT on
1 month charge
VAT exclusive
1 month charge
120 or less 46.00 6.85 39.15
125 69.00 10.28 58.72
130 69.00 10.28 58.72
135 69.00 10.28 58.72
140 73.00 10.87 62.13
145 78.00 11.62 66.38
150 82.00 12.21 69.79
155 87.00 12.96 74.04
160 92.00 13.70 78.30
165 96.00 14.30 81.70
170 101.00 15.04 85.96
175 105.00 15.64 89.36
180 110.00 16.38 93.62
185 115.00 17.13 97.87
190 119.00 17.72 101.28
195 124.00 18.47 105.53
200 128.00 19.06 108.94
205 133.00 19.81 113.19
210 138.00 20.55 117.45
215 142.00 21.15 120.85
220 147.00 21.89 125.11
225 151.00 22.49 128.51
230 156.00 23.23 132.77
235 or more 161.00 23.98 137.02

VAT fuel scale charges for 3 month periods

CO2 band VAT fuel scale charge
3 month period
£
VAT on
3 month charge
£
VAT exclusive
3 month charge
£
120 or less 138.00 20.55 117.45
125 207.00 30.83 176.17
130 207.00 30.83 176.17
135 207.00 30.83 176.17
140 221.00 32.91 188.09
145 234.00 34.85 199.15
150 248.00 36.94 211.06
155 262.00 39.02 222.98
160 276.00 41.11 234.89
165 290.00 43.19 246.81
170 303.00 45.13 257.87
175 317.00 47.21 269.79
180 331.00 49.30 281.70
185 345.00 51.38 293.62
190 359.00 53.47 305.53
195 373.00 55.55 317.45
200 386.00 57.49 328.51
205 400.00 59.57 340.43
210 414.00 61.66 352.34
215 428.00 63.74 364.26
220 442.00 65.83 376.17
225 455.00 67.77 387.23
230 469.00 69.85 399.15
235 or more 483.00 71.94 411.06
Back to top

VAT fuel scale charges for 12 month periods

CO2 band VAT fuel scale charge
12 month period
£
VAT on
12 month charge
£
VAT exclusive
12 month charge
£
120 or less 555.00 82.66 472.34
125 830.00 123.62 706.38
130 830.00 123.62 706.38
135 830.00 123.62 706.38
140 885.00 131.81 753.19
145 940.00 140.00 800.00
150 995.00 148.19 846.81
155 1,050.00 156.38 893.62
160 1,105.00 164.57 940.43
165 1,160.00 172.77 987.23
170 1,215.00 180.96 1,034.04
175 1,270.00 189.15 1,080.85
180 1,325.00 197.34 1,127.66
185 1,380.00 205.53 1,174.47
190 1,435.00 213.72 1,221.28
195 1,490.00 221.91 1,268.09
200 1,545.00 230.11 1,314.89
205 1,605.00 239.04 1,365.96
210 1,660.00 247.23 1,412.77
215 1,715.00 255.43 1,459.57
220 1,770.00 263.62 1,506.38
225 1,825.00 271.81 1,553.19
230 1,880.00 280.00 1,600.00
235 or more 1,935.00 288.19 1,646.81
Back to top
Harbinson Mulholland is registered to carry on audit work and regulated for a range of investment business activities by the Institute of Chartered Accountants in Ireland
Register | Login | Logout | My Profile | Terms and Conditions

IBM House 4 Bruce Street Belfast BT2 7JD T - 028 9044 5100 F - 028 9044 5101
Copyright © 2004 Harbinson Mulholland - Chartered Accountants All rights reserved
Comments or Technical Problems - email info@harbinson-mulholland.com