Standard rate (1/6 of VAT-inclusive price) 20%
Registration level from 1.4.12 £77,000 per annum
Deregistration level from 1.4.12 £75,000 per annum
Scale Charges
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 120g/km and 225g/km (max). For a 3 month period starting after 30 April 2012:
120 or less £138.54 net £27.71 VAT
125 £208.33 net £41.67 VAT
rising by per 5g/km approx* £13.91 net £2.78 VAT
225 or above £486.46 net £97.29 VAT
*exact figures must be obtained from full table.

