Road fuel
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
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
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
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
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