- Standard rate 20%
- Lower rate 5%
- Registration level from 1 April 2011 £73,000 pa
- Deregistration limit from 1 April 2011 £71,000 pa
VAT car fuel scale charges from 1 May 2011 CO2 emissions grams per kilometre | Quarterly Returns | Monthly returns | | 120 | 157 | 52 | | 125 | 236 | 78 | | 130 | 252 | 84 | | 135 | 268 | 89 | | 140 | 283 | 94 | | 145 | 299 | 99 | | 150 | 315 | 105 | | 155 | 331 | 110 | | 160 | 346 | 115 | | 165 | 362 | 120 | | 170 | 378 | 126 | | 175 | 394 | 131 | | 180 | 409 | 136 | 185 | 425 | 141 | | 190 | 441 | 147 | | 195 | 457 | 152 | | 200 | 472 | 157 | | 205 | 488 | 162 | | 210 | 504 | 168 | | 215 | 520 | 173 | | 220 | 536 | 178 | | 225 | 551 | 183 |
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