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Newsletter issue - May 07.
If you provide fuel to the drivers of your company cars you have to pay the VAT on the fuel scale charge where any of the fuel is used for private motoring. The scale charge has just been altered for VAT periods beginning on or after 1 May 2007 (see below), to take account of the CO2 emissions of the car, as opposed to engine size previously used. You will therefore need to adjust your VAT calculations for the next quarter.
The CO2 emission figure can be found on your car registration certificate or on www.vcacarfueldata.org.uk
