Car leasing addback and VAT | AccountingWEB

Car leasing addback and VAT

Please could someone confirm whether the annual rental figure in the car leasing addback calculation is including or excluding vat and if excluding vat is it excluding 50% or 100% of the vat?

Also if the car is only held for two months in the accounts year is the annual figure pro rata'd?

Sorry if these are stupid questions!!
Dave Martin