Following the April 2002 Budget, VAT Scale Charges were revised to the following figures:

Please note that the new rates take effect with the first VAT period starting AFTER the 30 April 2002. They are likely to continue at this rate until April 2003.

ANNUAL VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	905	134.78
1,401 to 2,000	1,145	170.53
2,001 or more	1,690	251.70
Diesel Vehicles
1,400 or less	850	126.59
1,401 to 2,000	850	126.59
2,001 or more	1,075	160.10
QUARTERLY VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	226	33.65
1,401 to 2,000	286	42.59
2,001 or more	422	62.85
Diesel Vehicles
1,400 or less	212	31.57
1,401 to 2,000	212	31.57
2,001 or more	268	39.91
MONTHLY VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	75	11.17
1,401 to 2,000	95	14.14
2,001 or more	140	20.85
Diesel Vehicles
1,400 or less	70	10.42
1,401 to 2,000	70	10.42
2,001 or more	89	13.25

VAT Scale Charges 2001/02

VAT Scale Charges for the 2001/02 year were as follows:

Please note that the new rates took effect with the first VAT period starting AFTER the 5 April 2001. They were replaced with effect from May 2002.

ANNUAL VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	970	144.46
1,401 to 2,000	1,230	183.19
2,001 or more	1,815	270.31
Diesel Vehicles
1,400 or less	900	134.04
1,401 to 2,000	900	134.04
2,001 or more	1,145	170.53
QUARTERLY VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	242	36.04
1,401 to 2,000	307	45.72
2,001 or more	453	67.46
Diesel Vehicles
1,400 or less	225	33.51
1,401 to 2,000	225	33.51
2,001 or more	286	42.59
MONTHLY VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	80	11.91
1,401 to 2,000	102	15.19
2,001 or more	151	22.48
Diesel Vehicles
1,400 or less	75	11.17
1,401 to 2,000	75	11.17
2,001 or more	95	14.14

VAT Scale Charges 2000/01

VAT Scale Charges for the 2000/01 year were as follows:

Please note that these rates took effect with the first VAT period starting AFTER the 5 April 2000. They were replaced with effect from April 2001.

ANNUAL VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	1,025	152.65
1,401 to 2,000	1,300	193.61
2,001 or more	1,915	285.21
Diesel Vehicles
1,400 or less	930	138.51
1,401 to 2,000	930	138.51
2,001 or more	1,180	175.74
QUARTERLY VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	256	38.12
1,401 to 2,000	325	48.40
2,001 or more	478	71.19
Diesel Vehicles
1,400 or less	232	34.55
1,401 to 2,000	232	34.55
2,001 or more	295	43.93
MONTHLY VAT RETURNS
Cylinder capacity	Scale charge per vehicle	VAT due
	£	£
Petrol Vehicles
1,400 or less	85	12.65
1,401 to 2,000	108	16.08
2,001 or more	159	23.68
Diesel Vehicles
1,400 or less	77	11.46
1,401 to 2,000	77	11.46
2,001 or more	98	14.59

Merchants Warehouse Market Square Hull    HU1 2JJ
Telephone: 01482 212057 Fax: 01482 217102 E-mail: info@majors.co.uk

© Majors, Chartered Accountants, 2002;  Updated 25 April 2002