Registration and deregistration thresholds
See VM ¶9960, ¶9962, ¶9964,¶9966
|
|
Existing threshold
(£)
|
New threshold from
1 May 2009 (£)
|
|
Registration
|
67,000
|
68,000
|
|
Deregistration
|
65,000
|
66,000
|
|
EU Acquisitions
|
67,000
|
68,000
|
Fuel Scale Charge
See VM ¶9968
New fuel scale charges for VAT periods beginning on or 1 May 2009 - VAT calculated at 15% rate applying up to 31 December 2009.
|
CO2 band
|
Annual return
|
Quarterly return
|
Monthly return
|
|
Charge
(gross)
£
|
VAT included
£
|
Charge
(gross)
£
|
VAT included
£
|
Charge
(gross)
£
|
VAT included
£
|
|
120 or less
|
505.00
|
65.87
|
126.00
|
16.43
|
42.00
|
5.48
|
|
125
|
755.00
|
98.48
|
189.00
|
24.65
|
63.00
|
8.22
|
|
130
|
755.00
|
98.48
|
189.00
|
24.65
|
63.00
|
8.22
|
|
135
|
755.00
|
98.48
|
189.00
|
24.65
|
63.00
|
8.22
|
|
140
|
805.00
|
105.00
|
201.00
|
26.22
|
67.00
|
8.74
|
|
145
|
855.00
|
111.52
|
214.00
|
27.91
|
71.00
|
9.26
|
|
150
|
905.00
|
118.04
|
226.00
|
29.48
|
75.00
|
9.78
|
|
155
|
960.00
|
125.22
|
239.00
|
31.17
|
79.00
|
10.30
|
|
160
|
1,010.00
|
131.74
|
251.00
|
32.74
|
83.00
|
10.83
|
|
165
|
1,060.00
|
138.26
|
264.00
|
34.43
|
88.00
|
11.48
|
|
170
|
1,110.00
|
144.78
|
276.00
|
36.00
|
92.00
|
12.00
|
|
175
|
1,160.00
|
151.30
|
289.00
|
37.70
|
96.00
|
12.52
|
|
180
|
1,210.00
|
157.83
|
302.00
|
39.39
|
100.00
|
13.04
|
|
185
|
1,260.00
|
164.35
|
314.00
|
40.96
|
104.00
|
13.57
|
|
190
|
1,310.00
|
170.87
|
327.00
|
42.65
|
109.00
|
14.22
|
|
195
|
1,360.00
|
177.39
|
339.00
|
44.22
|
113.00
|
14.74
|
|
200
|
1,410.00
|
183.91
|
352.00
|
45.91
|
117.00
|
15.26
|
|
205
|
1,465.00
|
194.09
|
365.00
|
47.61
|
121.00
|
15.78
|
|
210
|
1,515.00
|
197.61
|
378.00
|
49.30
|
126.00
|
16.43
|
|
215
|
1,565.00
|
204.13
|
390.00
|
50.87
|
130.00
|
16.96
|
|
220
|
1,615.00
|
210.65
|
403.00
|
52.57
|
134.00
|
17.48
|
|
225
|
1,665.00
|
217.17
|
416.00
|
54.26
|
138.00
|
18.00
|
|
230
|
1,714.00
|
223.70
|
428.00
|
55.83
|
142.00
|
18.52
|
|
235 or above
|
1,765.00
|
230.22
|
441.00
|
57.52
|
147.00
|
19.17
|
New fuel scale charges for VAT periods beginning on or 1 May 2009 - VAT calculated at 17.5% rate applying after 1 January 2010.
|
CO2 band
|
Annual return
|
Quarterly return
|
Monthly return
|
|
Charge
(gross)
£
|
VAT included
£
|
Charge
(gross)
£
|
VAT included
£
|
Charge
(gross)
£
|
VAT included
£
|
|
120 or less
|
505.00
|
75.21
|
126.00
|
18.77
|
42.00
|
6.26
|
|
125
|
755.00
|
112.45
|
189.00
|
28.15
|
63.00
|
9.38
|
|
130
|
755.00
|
112.45
|
189.00
|
28.15
|
63.00
|
9.38
|
|
135
|
755.00
|
112.45
|
189.00
|
28.15
|
63.00
|
9.38
|
|
140
|
805.00
|
119.89
|
201.00
|
29.24
|
67.00
|
9.98
|
|
145
|
855.00
|
127.34
|
214.00
|
31.87
|
71.00
|
10.57
|
|
150
|
905.00
|
134.79
|
226.00
|
33.66
|
75.00
|
11.17
|
|
155
|
960.00
|
142.98
|
239.00
|
35.60
|
79.00
|
11.77
|
|
160
|
1,010.00
|
150.43
|
251.00
|
37.38
|
83.00
|
12.36
|
|
165
|
1,060.00
|
157.87
|
264.00
|
39.32
|
88.00
|
13.11
|
|
170
|
1,110.00
|
165.32
|
276.00
|
41.11
|
92.00
|
13.70
|
|
175
|
1,160.00
|
172.77
|
289.00
|
43.04
|
96.00
|
14.30
|
|
180
|
1,210.00
|
180.21
|
302.00
|
44.98
|
100.00
|
14.89
|
|
185
|
1,260.00
|
187.66
|
314.00
|
46.77
|
104.00
|
15.49
|
|
190
|
1,310.00
|
195.11
|
327.00
|
48.70
|
109.00
|
16.23
|
|
195
|
1,360.00
|
202.55
|
339.00
|
50.49
|
113.00
|
16.83
|
|
200
|
1,410.00
|
210.00
|
352.00
|
52.43
|
117.00
|
17.43
|
|
205
|
1,465.00
|
218.19
|
265.00
|
54.36
|
121.00
|
18.02
|
|
210
|
1,515.00
|
225.64
|
378.00
|
56.30
|
126.00
|
18.77
|
|
215
|
1,565.00
|
233.09
|
390.00
|
58.09
|
130.00
|
19.36
|
|
220
|
1,615.00
|
240.53
|
403.00
|
60.02
|
134.00
|
19.96
|
|
225
|
1,665.00
|
247.98
|
416.00
|
61.96
|
138.00
|
20.55
|
|
230
|
1,715.00
|
255.43
|
428.00
|
63.74
|
142.00
|
21.15
|
|
235 or above
|
1,765.00
|
262.87
|
441.00
|
65.68
|
147.00
|
21.89
|
|
