 TAX
DATA INFORMATION
Value Added Tax
From |
1 Jan 2010 |
1 December 2008 |
| Standard rate |
17.5% |
15% |
| VAT fraction |
7/47 |
3/23 |
| Reduced rate |
5% |
5% |
| |
|
|
| Taxable turnover limits |
|
|
|
Registration |
|
|
Turnover in last 12 months
or to exceed in coming 30 days: |
£70,000 |
£68,000 |
|
Deregistration |
|
|
| Turnover in the coming year under: |
£68,000 |
£66,000 |
| Cash Accounting Scheme |
|
|
| Turnover in coming year up to: |
£1,350,000 |
£1,350,000 |
| Flat Rate Scheme |
£150,000 |
£150,000 |
VAT on scale charge for quarters commencing on or after 1 May 2010
CO2
in g/km |
VAT
on charge |
| 120 or less |
£21.00 |
| 125 |
£31.57 |
| 130 |
£31.57 |
| 135 |
£33.80 |
| 140 |
£35.89 |
| 145 |
£37.97 |
| 150 |
£40.06 |
| 155 |
£42.14 |
| 160 |
£44.23 |
| 165 |
£46.46 |
| 170 |
£48.55 |
| 175 |
£50.63 |
| 180 |
£52.72 |
| 185 |
£54.80 |
| 190 |
£57.04 |
| 195 |
£59.12 |
| 200 |
£61.21 |
| 205 |
£63.29 |
| 210 |
£65.38 |
| 215 |
£67.61 |
| 220 |
£69.70 |
| 225 |
£71.78 |
| 230 or more |
£73.87 |
|
