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VAT flat rate charges

At Bruce Marshall & Co, we can help businesses in the Sandbach area with a variety of taxation issues, including advising on the VAT flat rate charges.

Please note that the VAT fuel scale charge is abolished as from 1 February 2014 and is replaced by a new optional flat-rate charge.

The charge applies to any businesses which recover input tax on fuel used in cars for private motoring.

These are the charges which apply from the start of the first prescribed accounting period beginning on or after 1 May 2015.

VAT Flat Rate Charges 2015–16

CO2 emissions (g/km) Quarterly VAT
Fuel scale charge £ VAT on charge
Below 120 133 22.17
125 – 129 200 33.33
130 – 134 213 35.50
135 – 139 227 37.83
140 – 144 240 40.00
145 – 149 254 42.33
150 – 154 267 44.50
155 – 159 281 46.83
160 – 164 294 49.00
165 – 169 308 51.33
170 – 174 320 53.33
175 – 179 334 55.67
180 – 184 347 57.83
185 – 189 361 60.17
190 – 194 374 62.33
195 – 199 388 64.67
200 – 204 401 66.83
205 – 209 415 69.17
210 – 214 428 71.33
215 – 219 441 73.50
220 – 224 455 75.83
225 and above 468 78.00

Businesses in the Sandbach area looking for help with VAT flat rate charges should contact Bruce Marshall & Co for more information and advice.