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Value Added Tax - Fuel Scale Charges 10 April 2007

From 1 May 2007 the method of determining how much a business has to pay in VAT for the private use of a business vehicle will change. This will affect all VAT-registered businesses from their next accounting period beginning on or after 1 May.

Previously, the charge was based on the engine size and engine type (i.e. whether it was a petrol or diesel vehicle).

The new method is based upon the vehicles CO2 emission. The new Table showing how much a business has to pay is reproduced below.

You account for these fuel scale charges on your VAT return in the same way as before.

To find your vehicle's CO2 emission value

There are 2 websites that businesses can use to find their vehicle's emission rating -

http://www.smmt.co.uk/co2/co2search.cfm

http://www.vcacarfueldata.org.uk/search/search.asp

for vehicles dating from 1997.

Further information on new cars, their emissions ratings, fuel economy etc can be found at -

http://www.vcacarfueldata.org.uk/

If you cannot find a CO2 emissions figure for the vehicle

For vehicles which do not have a CO2 emissions rating you may use a set figure which is based upon the vehicle's engine capacity -

for cylinder capacity of 1400 cc or less 140 or less
for cylinder capacity exceeding 1400 cc but not exceeding 2000 cc175
for cylinder capacity exceeding 2000 cc240 or more

Table of Fuel Scale Charges Based on Emissions

Description of vehicle: 12 month period3 month period1 month period
vehicle's CO2 emissions figure£££
140 or less730.00182.0060.00
145780.00195.0065.00
150830.00207.0069.00
155880.00219.0073.00
160925.00231.0077.00
165975.00243.0081.00
1701025.00256.0085.00
1751075.00268.0089.00
1801120.00280.0093.00
1851170.00292.0097.00
1901220.00304.00101.00
1951270.00317.00105.00
2001315.00329.00109.00
2051365.00341.00113.00
2101415.00353.00117.00
2151465.00365.00121.00
2201510.00378.00126.00
2251560.00390.00130.00
2301610.00402.00134.00
2351660.00414.00138.00
240 or more1705.00426.00142.00

For further information, please contact the Advice Centre

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