- Standard rate 17.5%
- Lower rate 5%
- Registration level from 1 April 2008 £67,000 pa
- Deregistration limit from 1 April 2008 £65,000 pa
VAT car fuel scale charged from 1 May 2008 CO2 emission (2006/07) grams per kilometre | Quarterly Returns | Monthly returns | | 120 | 138 | 46 | | 135 | 207 | 69 | | 140 | 221 | 73 | | 145 | 234 | 78 | | 150 | 248 | 82 | | 155 | 262 | 87 | | 160 | 276 | 92 | | 165 | 290 | 96 | | 170 | 303 | 101 | | 175 | 317 | 105 | | 180 | 331 | 110 | | 185 | 345 | 115 | | 190 | 359 | 119 | 195 | 373 | 124 | | 200 | 386 | 128 | | 205 | 400 | 133 | | 210 | 414 | 138 | | 215 | 428 | 142 | | 220 | 442 | 147 | | 225 | 455 | 151 | | 230 | 469 | 156 | | 235 | 483 | 161 |
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