Institute of Chartered Accountants in England and Wales
 

VAT Fuel Scale Charges

1st January 2010

The fuel scale charge applies to all business vehicles which are used for private motoring.

There are fuel scale charges depending on whether your VAT return period is one month, three months or twelve months. You can also use the one month rates to apportion the charge where the change occurs part way though your VAT return period.

Now that the standard rate of VAT has reverted to 17.5% from 1 January 2010, the new VAT and net amounts relating to the fuel scale charge are set out here.


VAT fuel scale charges from 1st January 2010



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