| Standard rate (7/47 of VAT-inclusive price) |
17.5% |
| Registration level from 1.4.10 |
£70,000 per annum |
| Deregistration level from 1.4.10 |
£68,000 per annum |
| Standard rate rises to 20% on 4.1.2011 (1/6 of VAT inclusive price). |
|
| Scale Charges (will change from 4.1.2011) |
| 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 130g/km and 230g/km (max). For a 3 month period: |
| 120 or less |
£120.00 net |
£21.00 VAT |
| 121-134 |
180.43 net |
31.57 VAT |
| rising by per 5g/km by approx* |
12.06 net |
2.11 VAT |
| 230 or above |
422.13 net |
73.87 VAT |
| * exact figures must be obtained from full table. |