Standard rate | 17.5% | |
Lower rate | 5% | |
Registration level from 1 April 2005 | £60,000 pa | |
Deregistration limit from 1 April 2005 |
£58,000 pa
| |
VAT car fuel scale charges from 1 May 2005 | ||
Cylinder capacity of vehicle | Scale charge | |
petrol | diesel | |
£ | £ | |
Quarterly returns | ||
Up to 1,400 cc | 246 | 236 |
1,401 cc to 2,000 cc | 311 | 236 |
Over 2,000 cc | 457 | 300 |
Monthly returns | ||
Up to 1,400 cc | 82 | 78 |
1,401 cc to 2,000 cc | 103 | 78 |
Over 2,000 cc | 152 | 100 |