VAT Scale Charges For Old Cars With No CO2 Rating

Ray Stewart Tax Matters, VAT Leave a Comment

I was speaking to a client this afternoon about VAT Scale Charges.  They own and love vintage vehicles and display them as often as possible.  These same cars are also used for business purposes.

The question was asked as to what VAT scale charge should be used for these vehicles [private_basic]as there is no readily available source of CO2 information for vehicles older than 12 years.  After a lot of digging I came across the answer and I thought it would be useful to put out a post about this to save other people in the same situation getting the VAT scale charge wrong.

The official figures are these:-

  • if its cylinder capacity is 1,400 cubic centimetres or less, use CO2 band 140 or below
  • if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, use CO2 band 175
  • if its cylinder capacity exceeds 2,000 cubic centimetres, use CO2 band 240 or above.

I have already put the VAT scale charges on a post and you can find that information here.

If you have any questions about the VAT scale charges, or any VAT, Tax, Accounts, Bookkeeping or general business question at all, please do not hesitate to ring me for a free, no obligation, chat on 0800 047 0731.

I look forward to hearing from you.


Ray Stewart
I am a qualified Certified Practising Accountant having passed my final exams way back in 1981. I actually can’t believe that was 37 years ago!! Anyway, I am now in my 60’s and I have been running my own business since May 1983. And before you ask, no, I have never regretted a moment of it! Part of the membership requirements of my professional body now dictate that I spend quite a lot of time on “CPD” - continuing professional education (one of their better ideas) - and over the last two years I decided to study business growth and marketing. I have learnt such a lot and that knowledge has radically changed my old “accountants” approach to business. It has made such a difference to the way I work and operate I feel that I just have to pass on this knowledge. It is simply too powerful to hold back!! - but I will try and do it in simple terms rather than expecting you to spend hours, as I had to, working through the difficult language that trainers seem to use to pass on their concepts. I hope you find the blog a useful resource and interesting place to visit as the months pass. I will do my best to keep up the flow - but if there are any topics you would like me to cover, then please let me know. Ray Stewart
Ray Stewart
Ray Stewart

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