HMRC have published the VAT road fuel scale charges which apply from 1 May 2024 until 30 April 2025. The scale charges are used to account for private fuel consumption in a business vehicle, essentially fixing on a flat-rate basis the proportion of VAT that relates to expenditure on fuel that is used for private purposes. When the UK was a member of the EU, it was given a special derogation which allowed the use of the scale charges. Although that no longer applies generally post-Brexit, given the special position of Northern Ireland in relation to EU VAT rules for supplies of goods, the derogation continues until at least 31 December 2026 in Northern Ireland (by virtue of Council Implementing Decision (EU) 2023/2907).
HMRC have published the VAT road fuel scale charges which apply from 1 May 2024 until 30 April 2025. The scale charges are used to account for private fuel consumption in a business vehicle, essentially fixing on a flat-rate basis the proportion of VAT that relates to expenditure on fuel that is used for private purposes. When the UK was a member of the EU, it was given a special derogation which allowed the use of the scale charges. Although that no longer applies generally post-Brexit, given the special position of Northern Ireland in relation to EU VAT rules for supplies of goods, the derogation continues until at least 31 December 2026 in Northern Ireland (by virtue of Council Implementing Decision (EU) 2023/2907).
