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VAT on Fuel Scale Charges

The Fuel Scale charge includes VAT. Can we claim that back?

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I am working out the Fuel Scale charge for a client with 3 leased  Rep vehicles. In the HMRC tool, you select the Emissions applicable and it gives you an amount which includes vat that you then include in your vat return. Can we claim the vat element back?

Thank you!


Replies (3)

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By Ruddles
11th Nov 2018 16:00

Given that the VAT element is output VAT, what do you think?

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By tonycourt
12th Nov 2018 11:26

Clare, if you're using the voluntary flat rate charge (often still referred to as the fuel scale charge for VAT) to account for VAT on road fuel provided for private journeys you should have reclaimed the full amount of VAT paid on road fuel purchased by the business.

The scale charge as Ruddles says, is output tax and so is payable and not reclaimable.

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By Jupiter Accountants
12th Nov 2018 13:27
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