VAT fuel scale charge rates

The new rates announced in the 2009 Budget are detailed below and are effective from the start of the first accounting period beginning on or after 1 May 2009.

VAT is payable on these scale charges at the rate applicable at the time the charge is due.

The below table shows the standard rate VAT based on the scale charge VAT inclusive amount. At the time of publication the standard rate VAT is 15% for which the VAT fraction is 3/23 (on 1 January 2010 standard rate VAT will increase to 17.5% and the VAT fraction will be 7/47)