VAT fuel scale charge

[Simpo Two]

I have a 2001 S-Type Jaguar which is a private car partly used for business. Hences a proportion of the total expenditure is deemed for business and therefore allowable.

I know that one cannot simply claim back all the VAT on fuel; you have to pay HMRC some money (fuel scale charge) before you can reclaim any, the general idea being of course that you don't win. I was looking on the internet yesterday for the fuel scale charge and it seemed obsessed with CO2 emissions, which to my mind are not relevant as it's not a company car and it's 7 years old. My car wasn't even in the list of vehicles and emissions don't affect my VED.

Can anyone throw some light on this please?

[Eric Mc]

Last year the Fuel Scale Charge calculation was changed completely to a CO2 emmission system. You MUST find out what the CO2 emmissions are for the specific vehicle - sorry!

[smartie]

Eric Mc said:

Last year the Fuel Scale Charge calculation was changed completely to a CO2 emmission system. You MUST find out what the CO2 emmissions are for the specific vehicle - sorry!

if its registered before 1/3/01 then it wont have a co2 value.

[Eric Mc]

Correct.

If the car doesn't have an official CO2 rating, then the Fuel Scale Charge is based on a "deemed" CO2 rating based on the CC of the engine.

None of my books or tables show this "old car" list.

[Simpo Two]

Good work folks. It's January 2001, so before the rating. It's a 3.0 Auto petrol, so does anyone know what the charge is, or an educated guess? IIRC it used to be about £56.

[smartie]

probably in the top band - I'd go for £71.94 per quarter.