Transport
Tertiary legislation about ships, trains, aircraft, freight, including form VAT411 and motoring expenses.
The following has force of law under Part 1 of schedule 6 to the VAT Act 1994 and was originally published in VAT Notice 700/64.
1. Scale charges — Accounting for output tax using the scale charge
You need to use the fuel scale charge table that has effect for the relevant accounting period. From 1 May 2014, if you opt to use the fuel scale charges, the tables (and notes to the tables) published by us have the force of law in accordance with Part 1 of schedule 6 to the VAT Act 1994.
The tables show the scale charges for each VAT period. You must account for output tax for each car in which your business fuel is made available for private use.
The scale charge for a particular vehicle is determined by its CO2 emissions figure. Where the CO2 emissions figure is not a multiple of 5, the figure is rounded down to the next multiple of 5 to determine the level of charge.
For a bi-fuel vehicle which has 2 CO2 emissions figures, the lower of the 2 figures should be used.
For cars which are too old to have a CO2 emissions figure, we have prescribed a level of emissions by reference to the vehicle’s engine capacity only (read ‘10.4 Getting the CO2 emissions figure for your vehicle’ section on this page).
The following has force of law under Regulation 155 of The VAT Regulations 1995 (1995/2518) and was originally published in VAT Notice 728.
1. Copy of form VAT411
The form VAT411 is specified in this section of this notice for the purposes of VAT Regulations (SI1995/2518) Regulation 22C(3)(a).
You can download form VAT411.
The following has force of law under Note 6(b) of Group 8 of Schedule 8 of Value Added Tax Act 1994 and was originally published in VAT Notice 744B.
1. Handling and storage services in connection with ship, train and aircraft cargo — the meaning of International Rail area
International Railway area includes any part of the national rail networks of Great Britain and Northern Ireland and any yards or sidings linked to them.
The following has force of law under Note 6(b) of Group 8 of Schedule 8 of Value Added Tax Act 1994 and was originally published in VAT Notice 744C.
1. Train handling services — the meaning of international railway area
International railway area includes any part of the national rail networks of Great Britain and Northern Ireland and any yards or sidings linked to them. It includes the UK section of the Channel Tunnel.