Value Added Tax
| Standard rate (1/6 of VAT-inclusive price) | 20% |
| Registration level from 1.4.13 | £79,000 per annum |
| Deregistration level from 1.4.13 | £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).
Exact figures for a 1-month, 3-month or 12-month return period have to be obtained from the table on HMRC’s website: www.hmrc.gov.uk.
