| Standard rate | 17.5% | |
| Lower rate | 5% | |
| Registration level from 1 April 2005 | £60,000 pa | |
| Deregistration limit from 1 April 2005 |
£58,000 pa
| |
| VAT car fuel scale charges from 1 May 2005 | ||
| Cylinder capacity of vehicle | Scale charge | |
| petrol | diesel | |
| £ | £ | |
| Quarterly returns | ||
| Up to 1,400 cc | 246 | 236 |
| 1,401 cc to 2,000 cc | 311 | 236 |
| Over 2,000 cc | 457 | 300 |
| Monthly returns | ||
| Up to 1,400 cc | 82 | 78 |
| 1,401 cc to 2,000 cc | 103 | 78 |
| Over 2,000 cc | 152 | 100 |