| Standard rate (7/47 of VAT-inclusive price) | 17.5% | |
| Registration level from 1.4.08 | £67,000 per annum | |
| Deregistration level from 1.4.08 | £65,000 per annum | |
| Scale Charges (from 1.5.08) | ||
| The scale charges for private use of business fuel change are based on the CO2 emissions rating of the car. A different charge will apply for each 5g/km increase between 135g/km and 235g/km (max). For a 3 month period: | ||
| 120 or less | £117.45 net | £20.55 VAT |
| 121-135 | 176.17 net | 30.83 VAT |
| rising per 5g/km by approx* | 11.74 net | 2.05 VAT |
| 235 or above | 411.06 net | 71.94 VAT |
| * exact figures must be obtained from full table. | ||