Value Added Tax
| Standard rate (1/6 of VAT-inclusive price) | 20% |
| Registration level from 1.4.14 | £81,000 per annum |
| Deregistration level from 1.4.14 | £79,000 per annum |
Scale Charges
The scale charges for private use of business fuel are based on the CO2 emissions rating of the car. The minimum charge applies to ratings up to 120g/km, increasing in 5g/km steps to the maximum at 225g/km.
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.