Park McKillop & Company - VAT

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Registration and deregistration thresholds

From 1 April 2013 the vat registration threshold will increase from £77,000 to £79,000 and the deregistration threshold will increase from £75,000 to £77,000.

Fuel scale charges

If your business pays for road fuel, one way of dealing with the VAT charged on the fuel is to reclaim all of the VAT and pay the appropriate fuel scale charge - this is a way of accounting for output tax on fuel that your business buys but that's then used for private motoring.

New VAT fuel scales charges will replace the existing rates from 1 May 2013.

VAT quarterly fuel scale charges (inclusive of VAT)

CO² band£ CO² band£
120 or less168 175421
125253 180438
130269 185455
135286 190472
140303 195489
145320 200506
150337 205523
155354 210539
160371 215556
165388 220573
170404 225 or more590


Where the CO² emissions figure of a vehicle is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of charge.

Online registration and filing

All businesses will have to file VAT returns online and pay electronically from 1 April 2012. If you need help with this please contact our office on 028 2565 0384.

Chartered Accountants Registered Auditors

Registered as auditors by the Association of Chartered Certified Accountants and regulated
for a range of investment business activities by the Institute of Chartered Accountants in Ireland

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