| Standard rate (7/47 of VAT-inclusive price) |
17.5% |
| Registration level from 01.4.07 |
£64,000 per annum |
| Deregistration level from 01.4.07 |
£62,000 per annum |
| Scale Charges (from 1.5.07) |
| The scale charges for private use of business fuel change to be based on the CO2 emissions rating of the car. A different charge will apply for each 5g/km increase between 140g/km (min) and 240g/km (max). For a 3 month period: |
| 144 and below |
£154.89 net |
£27.11 VAT |
| rising per 5g/km by approx* |
10.38 net |
1.82 VAT |
| 240 or above |
362.55 net |
63.45 VAT |
| * exact figures must be obtained from full table. |
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