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VAT road fuel scale charges

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HMRC has published updated valuation tables for the VAT road fuel scale charges which apply from 1 May 2021. Businesses can use the new scales from the start of the next prescribed accounting period beginning on or after that date. The scale charges are used where a business provides road fuel for private use; the VAT is calculated on a flat-rate basis according to the scale charge.

Issue: 1530
Categories: News