Every year on 1 May HMRC update the scale charges rates.
These rates are used to compensate for the VAT claimed on fuel where there is a personal element of usage.
They should be used for reporting periods beginning on or after this date.
The VAT road fuel scale charges are amended with effect from 1 May 2016. Businesses must use the new scales from the start of the next prescribed accounting period beginning on or after 1 May 2016.