Budget 2010 Introduction Main Income Tax reliefs Income Tax Rates and bands Car Benefit Assessment Tax Free Mileage Allowances National Insurance Contributions Pension Contributions Inheritance Tax Important Annual Limits Value Added Tax Capital Gains Tax Corporation Tax Main Capital Allowances Stamp Duty & Stamp Duty Land Tax Earliest due dates for payment of tax

Value Added Tax Standard rate (7/47 of VAT-inclusive price) 17.5% Registration level from 1.4.10 £70,000 per annum Deregistration level from 1.4.10 £68,000 per annum Scale Charges The scale charges for private use of business fuel are based on the CO2 emissions rating of the car. A different charge will apply for each 5g/km increase between 130g/km and 230g/km (max). For a 3 month period: 120 or less £120.00 net £21.00 VAT 121-134 180.43 net 31.57 VAT rising by per 5g/km by approx* 12.06 net 2.11 VAT 230 or above 422.13 net 73.87 VAT * exact figures must be obtained from full table.