Flat rate VAT - Fuel Scale Charges

Flat rate VAT - Fuel Scale Charges

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When using the Flat rate VAT scheme, do Fuel scale charges have to be accounted for?
Lisa Claire Leggatt

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Euan's picture
By Euan MacLennan
26th Feb 2008 16:54

No
The fuel scale charge is a consequence of claiming as input tax all VAT charged on car fuel purchased by the company for both business and private mileage. As you make no claim for input VAT on car fuel or any other revenue expenditure under the flat rate scheme, the fuel scale charge does not apply.

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