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