30 Bankside Court
Stationfields
Kidlington
Oxford
OX5 1JE
T: 01865 379272
F: 01865 841152
Accountants, Registered Auditors & Business Advisors
Chapman, Robinson & Moore Ltd.
Registered in England and Wales No. 253 7955
Map & Directions
© Chapman Robinson & Moore 2011
All rights reserved
| Standard Rate | 20%* |
| Reduced Rate | 5% |
| Annual Registration Limit - from 1.4.11 ** (1.4.10- 31.3.11 £70,000) | £73,000 |
| Annual Deregistration Limit - from 1.4.11 (1.4.10- 31.3.11 £68,000) | £71,000 |
*20% w.e.f. 04/01/2011, previously 17.5% since 01/01/10
** Please note that the limit applies to any 12 month period, not just your financial year, so you must keep track of your turnover on a rolling 12 month basis if you are likely to be near the threshold.
VAT Fuel Scale Charges For 3 Month Periods (for accounting periods beginning on or after 1st May 2011)
| CO2 band , g/km | VAT fuel scale charge, 3 month period, (£) | VAT on 3 month charge (£) | VAT exclusive 3 month charge (£) |
| ≤ 120 | 157.00 | 26.17 | 130.83 |
| 125 | 236.00 | 39.33 | 196.67 |
| 130 | 252.00 | 42.00 | 210.00 |
| 135 | 268.00 | 44.67 | 223.33 |
| 140 | 283.00 | 47.17 | 235.83 |
| 145 | 299.00 | 49.83 | 249.17 |
| 150 | 315.00 | 52.50 | 262.50 |
| 155 | 331.00 | 55.17 | 275.83 |
| 160 | 346.00 | 57.67 | 288.33 |
| 165 | 362.00 | 60.33 | 301.67 |
| 170 | 378.00 | 63.00 | 315.00 |
| 175 | 394.00 | 65.67 | 328.33 |
| 180 | 409.00 | 68.17 | 340.83 |
| 185 | 425.00 | 70.83 | 354.17 |
| 190 | 441.00 | 73.50 | 367.50 |
| 195 | 457.00 | 76.17 | 380.83 |
| 200 | 472.00 | 78.67 | 393.33 |
| 205 | 488.00 | 81.33 | 406.67 |
| 210 | 504.00 | 84.00 | 420.00 |
| 215 | 520.00 | 86.67 | 433.33 |
| 220 | 536.00 | 89.33 | 446.67 |
| 225 or more | 551.00 | 91.83 | 459.17 |
To find out how Chapman Robinson & Moore can help your business either call 01865 379272, or click here to arrange a free Confidential Business Analysis.
