- Standard rate 17.5%
- Lower rate 5%
- Registration level from 1 April 2010 £70,000 pa
- Deregistration limit from 1 April 2010 £68,000 pa
VAT car fuel scale charges from 1 May 2010 CO2 emissions grams per kilometre | Quarterly Returns | Monthly returns | | 120 | 141 | 47 | | 125, 130 | 212 | 70 | | 135 | 227 | 75 | | 140 | 241 | 80 | | 145 | 255 | 85 | | 150 | 269 | 89 | | 155 | 283 | 94 | | 160 | 297 | 99 | | 165 | 312 | 104 | | 170 | 326 | 108 | | 175 | 340 | 113 | | 180 | 354 | 118 | | 185 | 368 | 122 | 190 | 383 | 127 | | 195 | 397 | 132 | | 200 | 411 | 137 | | 205 | 425 | 141 | | 210 | 439 | 146 | | 215 | 454 | 151 | | 220 | 468 | 156 | | 225 | 482 | 160 | | 230 | 496 | 165 |
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