MARSHALL ROCHE    

Chartered Accountants

Home  

Cowplain Office
Gosport Office
Dividend matters
The Economy
Tax matters
VAT Flat Rates
VAT fuel scale
Business control
Newsletters
Eastbourne shop to let

 

 

VAT Fuel Scale for Private use

If a business claims VAT on fuel and any of this is used for private mileage, then there is a scale of VAT charges that the business must pay over.  The rates have changed and the scale is now so high that many businesses will not even claim as much VAT as they would be required to pay over – if this applies to you, simply don’t claim any VAT on fuel purchases.

The quarterly scale charges below apply if you claim VAT on vehicle fuel and use any of this for private use - note that these are different for the period 1 December 2008 to 31 December 2009:-

  'Normal' rates   Reduced rates
        1/12/08 to 31/12/09
CO2 Private Quarterly   Private Quarterly
bands

 

 fuel

 

 VAT due

£

   fuel

 

 VAT due

£
120 or less 138 20.55   138 18
125 207 30.83   207 27
130 207 30.83   207 27
135 207 30.83   207 27
140 221 32.91   221 28.83
145 234 34.85   234 30.52
150 248 36.94   248 32.35
155 262 39.02   262 34.17
160 276 41.11   276 36
165 290 43.19   290 37.83
170 303 45.13   303 39.52
175 317 47.21   317 41.35
180 331 49.3   331 43.17
185 345 51.38   345 45
190 359 53.47   359 46.83
195 373 55.55   373 48.65
200 386 57.49   386 50.35
205 400 59.57   400 52.17
210 414 61.66   414 54
215 428 63.74   428 55.83
220 442 65.83   442 57.65
225 455 67.77   455 59.35
230 469 69.85   469 61.17
235 or more 483 71.94   483 63

Back Home Next

Registered Office:  1 Portland Buildings, Stoke Road, Gosport, Hants, PO12 1JH

Marshall Roche is the trading name of Marshall Roche Limited Chartered Accountants

Company registered in England No. 3000246

Copyright © Marshall Roche