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HM Revenue and Customs (HMRC) has confirmed the top new VAT rate for petrol and diesel drivers across the UK.

The new VAT road fuel scale charges came into effect on May 1, 2026, and will remain in place until April 30, 2027, with the changes expected to impact thousands of drivers. Road fuel scale charges are a fixed amount applied by HMRC that is added to a VAT return to account for the private consumption of fuel in a business or work vehicle. These charges apply to vehicles based on CO2 emissions, and HMRC updates the rates annually.

The charges are accounted for by including them in Box 1 of your VAT return and are fixed amounts which are unaffected by the number of private miles you clock up in the period.

HMRC said drivers will need to work out the correct road fuel charge based on their car's CO2 emissions, and the length of their VAT accounting period, which will be either one, three or 12 months.

It explains: "You'll need to work out the correct road fuel charge, based on your car's CO2 emissions, and the length of your VAT accounting period. This will be either one, three or 12 months.

"The VAT Road fuel scale charges are amended with effect from 1 May, 2026. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May, 2026."

The rates increase in bands of 5g per kilometre of CO2 emissions, with VAT-inclusive charges ranging from £657 for vehicles emitting 120g or less of CO2 per km, all the way up to to £2,297 a year for vehicles emitting 225g/km for a 12-month period. Drivers can account for the charges on an annual, quarterly or monthly basis.

Cars set to be affected by the top charge level include the Land Rover Defener 90 5.0 V8, the Audi RS7 4.0 V8 and the Volkswagen Amarok 3.0 TDI, which all emit more than 225g/km of CO2.

Listed are the new VAT road fuel scale charges from May 1, 2026, to April 30, 2027, for a 12-month, three-month and one-month accounting period, as confirmed by HMRC:

CO Emissions: 120g/km or less

• 12-month period: £657.00

• 3-month period: £163.00

• 1-month period: £54.00

CO Emissions: 125g/km - 150g/km

• 125g/km: £983.00 (12 months) | £246.00 (3 months) | £81.00 (1 month)

• 130g/km: £1,051.00 (12 months) | £261.00 (3 months) | £86.00 (1 month)

• 135g/km: £1,114.00 (12 months) | £278.00 (3 months) | £92.00 (1 month)

• 140g/km: £1,182.00 (12 months) | £294.00 (3 months) | £98.00 (1 month)

• 145g/km: £1,245.00 (12 months) | £311.00 (3 months) | £103.00 (1 month)

• 150g/km: £1,314.00 (12 months) | £328.00 (3 months) | £109.00 (1 month)

CO Emissions: 155g/km - 180g/km

• 155g/km: £1,377.00 (12 months) | £344.00 (3 months) | £114.00 (1 month)

• 160g/km: £1,445.00 (12 months) | £361.00 (3 months) | £119.00 (1 month)

• 165g/km: £1,508.00 (12 months) | £377.00 (3 months) | £125.00 (1 month)

• 170g/km: £1,576.00 (12 months) | £393.00 (3 months) | £130.00 (1 month)

• 175g/km: £1,640.00 (12 months) | £409.00 (3 months) | £136.00 (1 month)

• 180g/km: £1,708.00 (12 months) | £426.00 (3 months) | £142.00 (1 month)

CO Emissions: 185g/km - 220g/km

• 185g/km: £1,771.00 (12 months) | £442.00 (3 months) | £146.00 (1 month)

• 190g/km: £1,839.00 (12 months) | £459.00 (3 months) | £152.00 (1 month)

• 195g/km: £1,902.00 (12 months) | £475.00 (3 months) | £158.00 (1 month)

• 200g/km: £1,971.00 (12 months) | £492.00 (3 months | £163.00 (1 month)

• 205g/km: £2,034.00 (12 months) | £509.00 (3 months) | £169.00 (1 month)

• 210g/km: £2,102.00 (12 months) | £524.00 (3 months) | £174.00 (1 month)

• 215g/km: £2,165.00 (12 months) | £541.00 (3 months) | £180.00 (1 month)

• 220g/km: £2,233.00 (12 months) | £557.00 (3 months) | £185.00 (1 month)

CO Emissions: 225g/km or more

• 12-month period: £2,297.00

• 3-month period: £574.00

• 1-month period: £190.00