You can use fuel scale charges to work out how much VAT to pay back on fuel if you use a business car for private purposes. This means you do not have to keep detailed mileage records.

How it works

  1. Reclaim all the VAT on fuel for your car.
  2. Use this HMRC tool to calculate the right fuel scale charge.
  3. Include this in the amount you owe on your VAT Return.

Before you start

  • You’ll need to check your car’s CO2 emissions figure if you cannot get this from your log book. For dual fuel cars, use the lower of the 2 figures.
  • For cars registered before 1997 that don’t have a CO2 emissions figure, the number you use depends on the engine size.


Nominal codes - Before you can post your fuel scale charges, you must ensure that you have the relevant nominal codes:

Management Report
Report Section
VAT Control (Default)
Balance Sheet
Current Liabilities
Scale Charges (Custom Account code)
Profit  & Loss

How to add a custom account code

To post the fuel scale charges

In this example the Vat  Return is quarterly starting on the 1 May 2018 for a car with C02 emissions of 160g/km

  1. Head to Tools > Journals > All Journals
  2. Enter the date, reference and any further relevant information for the fuel scale charge, for example:

Scale Charges
VAT fuel scale charge

VAT Control
VAT on charge

Scale Charges
VAT exclusive charge


Ensure that both credit values have been checked to be included in VAT return as sales!

Technical support is available from Monday to Friday, 9 - 5.

How to contact support within Clear Books

We also welcome you to visit our Community to view our latest news & updates, raise new ideas, find answers to common problems, ask new queries and speak to other Clear Books users and employees.