Value Added Tax
| Standard Rate | 17.5% | |
| VAT Fraction | 7/47 | |
| Lower rate | 5% | |
| From 1/4/10 | From 1/5/09 | |
| Registration level | £70,000 p.a. | £68,000 p.a. |
| Deregistration limit | £68,000 p.a. | £66,000 p.a. |
| Cash accounting scheme - up to | £1,350,000 | £1,350,000 |
| Optional flat rate scheme - up to | £150,000 | £150,000 |
| Annual accounting scheme - up to | £1,350,000 | £1,350,000 |
VAT fuel scale charges from 1/5/10
| CO2 band | Scale charge per quarter £ | VAT on quarterly charge £ |
| 120 or below | 141 | 21.00 |
| 121 - 134 | 212 | 31.57 |
| 135 - 139 | 227 | 33.80 |
| 140 - 144 | 241 | 35.89 |
| 145 - 149 | 255 | 37.97 |
| 150 - 154 | 269 | 40.06 |
| 155 - 159 | 283 | 42.14 |
| 160 - 164 | 297 | 44.23 |
| 165 - 169 | 312 | 46.46 |
| 170 - 174 | 326 | 48.55 |
| 175 - 179 | 340 | 50.63 |
| 180 - 184 | 354 | 52.72 |
| 185 - 189 | 368 | 54.80 |
| 190 - 194 | 383 | 57.04 |
| 195 - 199 | 397 | 59.12 |
| 200 - 204 | 411 | 61.21 |
| 205 - 209 | 425 | 63.29 |
| 210 - 214 | 439 | 65.38 |
| 215 - 219 | 454 | 67.61 |
| 220 - 224 | 468 | 69.70 |
| 225 - 229 | 482 | 71.78 |
| 230 and above | 496 | 73.87 |
VAT fuel scale charges from 1/1/10 to 30/4/10
| CO2 band | Scale charge per quarter £ | VAT on quarterly charge £ |
| 120 or below | 126 | 18.77 |
| 121 - 139 | 189 | 28.15 |
| 140 - 144 | 201 | 29.94 |
| 145 - 149 | 214 | 31.87 |
| 150 - 154 | 226 | 33.66 |
| 155 - 159 | 239 | 35.60 |
| 160 - 164 | 251 | 37.38 |
| 165 - 169 | 264 | 39.32 |
| 170 - 174 | 276 | 41.11 |
| 175 - 179 | 289 | 43.04 |
| 180 - 184 | 302 | 44.98 |
| 185 - 189 | 314 | 46.77 |
| 190 - 194 | 327 | 48.70 |
| 195 - 199 | 339 | 50.49 |
| 200 - 204 | 352 | 52.43 |
| 205 - 209 | 365 | 54.36 |
| 210 - 214 | 378 | 56.29 |
| 215 - 219 | 390 | 58.08 |
| 220 - 224 | 403 | 60.02 |
| 225 - 229 | 416 | 61.96 |
| 230 - 234 | 428 | 63.74 |
| 235 and above | 441 | 65.68 |
