Value Added Tax

From 1 Dec 2008 1 Jan 2010 Standard rate 15% 17.5% VAT fraction 3/23 7/47 Reduced Rate 5% 5% Taxable Turnover Limits from 1 May 2009 Registration - last 12 months or next 30 days over £68,000 Deregistration - next 12 months under £66,000 Cash accounting scheme - up to £1,350,000 Optional flat rate scheme - up to £150,000 Annual accounting scheme - up to £1,350,000

VAT on fuel for private use in cars

Where businesses wish to reclaim the input VAT on fuel which has some degree of private use, they must account for output VAT on a scale charge.

The table shows the VAT chargeable for quarters commencing on or after 1 May 2009. The last two columns take account of the change of the standard rate of VAT from 15% to 17.5% with effect from 1 January 2010.

CO2 emissions (g/km) Quarterly VAT Fuel scale charge £ VAT on charge £ (15%) £ (17.5%) 120 and below 126 16.43 18.76 121 - 139 189 24.65 28.14 140 - 144 201 26.21 29.93 145 - 149 214 27.91 31.87 150 - 154 226 29.47 33.65 155 - 159 239 31.17 35.59 160 - 164 251 32.73 37.38 165 - 169 264 34.43 39.31 170 - 174 276 36.00 41.10 175 - 179 289 37.69 43.04 180 - 184 302 39.39 44.97 185 - 189 314 40.95 46.76 190 - 194 327 42.65 48.70 195 - 199 339 44.21 50.48 200 - 204 352 45.91 52.42 205 - 209 365 47.60 54.36 210 - 214 378 49.30 56.29 215 - 219 390 50.86 58.08 220 - 224 403 52.56 60.02 225 - 229 416 54.26 61.95 230 - 234 428 55.82 63.74 235 and above 441 57.52 65.68