| Standard rate (7/47 of VAT-inclusive price) |
17.5% |
| Registration level from 1.4.08 |
£67,000 per annum |
| Deregistration level from 1.4.08 |
£65,000 per annum |
| Scale Charges (from 1.5.08) |
| The scale charges for private use of business fuel change are based on the CO2 emissions rating of the car. A different charge will apply for each 5g/km increase between 135g/km and 235g/km (max). For a 3 month period: |
| 120 or less |
£117.45 net |
£20.55 VAT |
| 121-135 |
176.17 net |
30.83 VAT |
| rising per 5g/km by approx* |
11.74 net |
2.05 VAT |
| 235 or above |
411.06 net |
71.94 VAT |
| * exact figures must be obtained from full table. |
