CW Accountancy
New shop front
in Frome

Frome Museum
A collection of
local history

Established in the heart of Frome town centre since 1983

2021/22
2020/21

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2020.

CO2
band
Gross monthly
£
VAT
£
Net
£
120 or less 48 8.00 40.00
125 72 12.00 60.00
130 76 12.67 63.33
135 81 13.50 67.50
140 87 14.50 72.50
145 91 15.17 75.83
150 96 16.00 80.00
155 101 16.83 84.17
160 106 17.67 88.33
165 111 18.50 92.50
170 115 19.17 95.83
175 120 20.00 100.00
180 125 20.83 104.17
185 130 21.67 108.33
190 135 22.50 112.50
195 140 23.33 116.67
200 144 24.00 120.00
205 149 24.83 124.17
210 154 25.67 128.33
215 159 26.50 132.50
220 164 27.33 136.67
225 or more 168 28.00 140.00
CO 2
band
Gross 3 month period £ VAT
£
Net
£
120 or less 144 24.00 120.00
125 218 36.33 181.67
130 231 38.50 192.50
135 246 41.00 205.00
140 261 43.50 217.50
145 275 45.83 229.17
150 290 48.33 241.67
155 305 50.83 254.17
160 319 53.17 265.83
165 334 55.67 278.33
170 348 58.00 290.00
175 362 60.33 301.67
180 377 62.83 314.17
185 392 65.33 326.67
190 406 67.67 338.33
195 421 70.17 350.83
200 436 72.67 363.33
205 450 75.00 375.00
210 464 77.33 386.67
215 479 79.83 399.17
220 493 82.17 410.83
225 or more 508 84.67 423.33
CO 2
band
Annual gross
£
VAT
£
Net
£
120 or less 581 96.83 484.17
125 870 145.00 725.00
130 930 155.00 775.00
135 986 164.33 821.67
140 1,047 174.50 872.50
145 1,103 183.83 919.17
150 1,163 193.83 969.17
155 1,219 203.17 1,015.83
160 1,279 213.17 1,065.83
165 1,335 222.50 1,112.50
170 1,396 232.67 1,163.33
175 1,452 242.00 1,210.00
180 1,512 252.00 1,260.00
185 1,568 261.33 1,306.67
190 1,628 271.33 1,356.67
195 1,684 280.67 1,403.33
200 1,745 290.83 1,454.17
205 1,801 300.17 1,500.83
210 1,861 310.17 1,550.83
215 1,917 319.50 1,597.50
220 1,977 329.50 1,647.50
225 or more 2,033 338.83 1,694.17

Where the CO2 emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.

For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO2 emissions figure, you should identify the CO2 band based on engine size. If its cylinder capacity is:

  • If its cylinder capacity is 1,400cc or less, use CO2 band 140 
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175; 
  • If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or above.

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2019.

CO 2
band
Gross monthly
£
VAT
£
Net
£
120 or less 49 8.17 40.83
125 73 12.17 60.83
130 78 13.00 65.00
135 83 13.83 69.17
140 88 14.67 73.33
145 93 15.50 77.50
150 98 16.33 81.67
155 103 17.17 85.83
160 107 17.83 89.17
165 113 18.83 94.17
170 117 19.50 97.50
175 122 20.33 101.67
180 128 21.33 106.87
185 132 22.00 110.00
190 137 22.83 114.17
195 143 23.83 119.17
200 147 24.50 122.50
205 152 25.33 126.67
210 157 26.17 130.83
215 162 27.00 135.00
220 167 27.83 139.17
225 or more 172 28.67 143.33
CO 2
band
Gross 3 month period £ VAT
£
Net
£
120 or less 147 24.50 122.50
125 222 37.00 185.00
130 236 39.33 196.67
135 250 41.67 208.33
140 265 44.17 220.83
145 280 46.67 233.33
150 295 49.17 245.83
155 310 51.67 258.33
160 325 54.17 270.83
165 340 56.67 283.33
170 354 59.00 295.00
175 369 61.50 307.50
180 384 64.00 320.00
185 399 66.50 332.50
190 414 69.00 345.00
195 429 71.50 357.50
200 444 74.00 370.00
205 458 76.33 381.67
210 473 78.83 394.17
215 487 81.17 405.83
220 502 83.67 418.33
225 or more 517 86.17 430.83
CO 2
band
Annual gross
£
VAT
£
Net
£
120 or less 592 98.67 493.33
125 886 147.67 738.33
130 947 157.83 789.17
135 1,004 167.33 836.67
140 1,066 177.67 888.33
145 1,123 187.17 935.83
150 1,184 197.33 986.67
155 1,241 206.83 1,034.17
160 1,303 217.17 1,085.83
165 1,360 226.67 1,133.33
170 1,421 236.83 1,184.17
175 1,478 246.33 1,231.67
180 1,540 256.67 1,283.33
185 1,597 266.17 1,330.83
190 1,658 276.33 1,381.67
195 1,715 285.83 1,429.17
200 1,777 296.17 1,480.83
205 1,834 305.67 1,528.33
210 1,895 315.83 1,579.17
215 1,952 325.33 1,626.67
220 2,014 335.67 1,678.33
225 or more 2,071 345.17 1,725.83

Where the CO 2 emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge.

For a bi-fuel vehicle which has two CO 2 emissions figures, the lower of the two figures should be used.

For cars which are too old to have a CO 2 emissions figure, you should identify the CO 2 band based on engine size. If its cylinder capacity is:

  • If its cylinder capacity is 1,400cc or less, use CO 2 band 140
  • If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO 2 band 175;
  • If its cylinder capacity exceeds 2,000cc, use CO 2 band 225 or above.

Frome Museum

A collection of
local history

Cheap Street

Has a stream running
down the middle

Catherine Hill

A host of fabulous Independent shops

Gentle Street

Poldark was filmed
on location here

CW Accountancy

New shop front
in Frome