HMRC has published updated Road Fuel Scale Charge (RFSC) tables for the recovery of input tax on motoring costs which start on 1 May 2023.

A scale charge is a way of accounting for output tax on road fuel bought by a business for cars which is then put to private use. If a business uses the scale charge, it can recover all the VAT charged on road fuel without having to split mileage between business and private use. The charge is calculated on a flat rate basis according to the carbon dioxide emissions of the car.