- Standard rate 20%
- Lower rate 5%
- Registration level from 1 April 2012 £77,000 pa
- Deregistration limit from 1 April 2012 £75,000 pa
VAT car fuel scale charges from 1 May 2012 CO2 emissions grams per kilometre | Quarterly Returns | Monthly returns | | 120 | 166 | 55 | | 125 | 250 | 83 | | 130 | 266 | 88 | | 135 | 283 | 94 | | 140 | 300 | 100 | | 145 | 316 | 105 | | 150 | 333 | 111 | | 155 | 350 | 116 | | 160 | 366 | 122 | | 165 | 383 | 127 | | 170 | 400 | 133 | | 175 | 416 | 138 | | 180 | 433 | 144 | 185 | 450 | 150 | | 190 | 467 | 155 | | 195 | 483 | 161 | | 200 | 500 | 166 | | 205 | 517 | 172 | | 210 | 533 | 177 | | 215 | 550 | 183 | | 220 | 567 | 189 | | 225 | 583 | 194 |
|