United Kingdom HMRC Guidance: Motoring expenses (VAT Notice 700/64) 21 April 2022309 views1 min read How to account for VAT on vehicles and fuel you use for your business. Contents 1. Overview 2. The VAT definition of a car 3. Input tax on buying a car 4. Input tax on leased cars 5. Input tax on repairs and other motoring expenses 6. Private use of cars or other vehicles and charges to employees 7. Selling a car 8. Electricity for charging electric vehicles 9. Road fuel bought for business 10. Scale charges 11. Charging for the private use of fuel bought by the business Your rights and obligations Help us improve this notice Putting things right How HMRC uses your information Source gov.uk VAT & Partial Exemption – Ability to adjust for Covid Impact UK Tax Authority issues further guidance on UK Plastic Packaging Tax
