Value Added Tax
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Standard rate (1/6 of VAT-inclusive price)
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20%
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Registration level from 1.4.11
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73,000
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per annum
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Deregistration level from 1.4.11
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71,000
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per annum
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Scale Charges
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The scale charges for private use of business fuel are based on the CO2 emissions rating of the car. A different charge will apply for each 5g/km increase between 130g/km and 230g/km (max). For a 3 month period ending after 30 April 2011:
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120 or less
|
130.83 net
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26.17 VAT
|
130
|
210.00 net
|
42.00 VAT
|
rising per 5g/km by approx*
|
13.10 net
|
2.62 VAT
|
225 or above
|
459.17 net
|
91.83 VAT
|
*exact figures must be obtained from full table.
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