VAT fuel scale charges, for taxing private use of road fuel, are amended for periods commencing on or after 1 May 2014.
Scale charges for particular vehicles are determined by their CO2 emissions figure. Where the CO2 emissions figure of a vehicle is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge. For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two figures should be used. For cars which are too old to have a CO2 emissions figure HM Revenue & Customs (HMRC) have prescribed a level of emissions by reference to the vehicle’s engine capacity (cc).
You can find details of the changes on the HMRC website http://www.hmrc.gov.uk/vat/forms-rates/rates/rfsc-2014.pdf
The tables on the HMRC website show the VAT inclusive scale charges, VAT charges and net figures applicable in each accounting period, depending on whether it is a 12 month, three month or one month accounting period.
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