| VAT: Car Fuel Scale Charges | Date: 5 Jan 2005. |
|
The scale used to charge VAT on fuel used for private motoring in business cars will be increased from the start of the first VAT period beginning on or after 1 May 2005. The revised scale charges are as follows:
| Annual Returns |
|
|
|
|
| Cylinder capacity of vehicle |
Scale
charge
diesel |
VAT due
per car |
Scale
charge
petrol |
VAT due
per car |
|
|
£ |
£ |
£ |
£ |
| Up to 1,400 cc |
945 |
140.74 |
985 |
146.70 |
| 1,401 cc to 2,000 cc |
945 |
140.74 |
1,245 |
185.43 |
|
2,001 cc or more |
1200 |
178.72 |
1,830 |
272.55 |
| Quarterly Returns |
|
|
|
|
| Cylinder capacity of vehicle |
Scale
charge
diesel |
VAT due
per car |
Scale
charge
petrol |
VAT due
per car |
|
|
£ |
£ |
£ |
£ |
| Up to 1,400 cc |
236 |
35.15 |
246 |
36.64 |
| 1,401 cc to 2,000 cc |
236 |
35.15 |
311 |
46.32 |
| 2,001 cc or more |
300 |
44.68 |
457 |
68.06 |
| Monthly Returns |
|
|
|
|
| Cylinder capacity of vehicle |
Scale
charge
diesel |
VAT due
per car |
Scale
charge
petrol |
VAT due
per car |
|
|
£ |
£ |
£ |
£ |
| Up to 1,400 cc |
78 |
11.62 |
82 |
12.21 |
| 1,401 cc to 2,000 cc |
78 |
11.62 |
103 |
15.34 |
| 2,001 cc or more |
100 |
14.89 |
152 |
22.64 |
The Commissioners are consulting with businesses on a proposal to change the basis of the scale charge from one based on engine size to one based on CO2 emissions. The purpose is to align the Customs and Revenue scale charge systems and to provide tax incentives in line with the Government's environmental objectives. |
