Value Added Tax

This information has been updated for the 2012/13 tax year.

Standard rate	20%
Registration level from 1/4/2012	£77,000 per annum
Deregistration level from 1/4/2012	£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 (min) and 225g/km (maximum). Example rates 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 per 5g/km by approx^*	£13.91 net	£2.78 VAT
225 or above	£486.46 net	£97.29 VAT

* exact figures must be obtained from the full table.

You are advised to consult us before acting on any information contained herein.