For cars, VAT charged on fuel supplied, acquired from another member state or imported from outside the EU is treated as input tax even if the fuel is not used or to be used for the purpose of the business carried on by a taxable person (VATA 1994, s. 56(5)). No apportionment arises under VATA 1994, s. 24(5).
Thus, a registered person can reclaim the input tax incurred on road fuel used for private purposes. However, there are output tax repercussions (i.e. the scale charge which is in the checklist in Tax – Key Data at ¶18-300; ¶18-320).