Business use, input tax

Employees buying

Input tax

Reimbursement

Employees' cars

Business use

Fuel bought by employees (approved mileage allowance payments (AMAPs))

Generally

Mileage allowance

Pay levels and multiple cars

Payment for non-business use

Running costs

Use of vehicles

Employees, business use

Input tax recovery

Invoices

Imported transport

Input tax

Business use

Employees buying (approved mileage allowance payments (AMAPs))

Employees purchasing

Employees' allowances

Employees' private/business use

Invoices, necessity

Laundered rebated fuel

No reclaim: concession

Partially exempt person's fuel expenses: residual expenditure

Petrol supplied to lessee of vehicle, recipient of supply

Private use

Purchase for certain vehicles irrespective of purpose for which used

Reimbursement of employee's costs

Subcontractors

Invoices

Employees, business use

Generally

Leased motor vehicles, recipient of supply

Local authorities

Car mileage allowances

Generally

Output tax

Accounting for scale charge

Amount of scale charge

Avoiding scale charges

Employees' cars

Fuel charged at cost or above

Generally

Private use of vehicle, meaning

Vehicles caught by scale charge

Private use

Input tax

Output tax

Payments by employees

Scale charge

Self-supply, Treasury order

Tax point

Private use, value of supply

Generally

Interpretation

Option for valuation on flat-rate basis

Supplies at less than open market value

Purchase

Employees for business use, reimbursement by employers, recovery of input tax

Generally

Road fuel scale charge (RFSC)

Accounting for

Amount

Annual accounting

Avoidance

Business use of employee's car

Car fuel used privately

Cars

Change in standard VAT rate

Change of vehicle during prescribed accounting period

Changes in 2014

Checklist

CO2 based

Concession if no input tax claimed

Conclusion on changes

Conditions

Consistent use

Distinction between cars and commercial vehicles

Employees' cars

Engine with one or more reciprocating pistons

Failed anti-avoidance: nominal charge for private fuel

Generally

Liability to register for VAT

Mileage allowance

No charge if employee pays full cost

Other vehicles

Pay levels and multiple cars

Payment for non-business use

Pool vehicles

Private use of car and vehicles other than cars

Purchase of road fuel, treatment

Reduced: partially exempt traders

Retail scheme

Retrospective claim for VAT wrongly paid if charge at less than cost

Revised anti-avoidance

Running costs

Trader's spouse

Use of vehicles

VAT groups: provision of fuel by group member to individual

Underdeclaration of sales, short delivery by supplier