Find The Cheapest Nissan Patrol Engine
Cheap Replacement and Refurbished Patrol Car Engine in the UK
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and Van Parts and Spares from over 250 UK Car Breakers all over the UK.
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Car Spares from Breakers, Scrap Yards and Dismantlers: We literally have 10,000's of Car Spares available for collection or delivery to your doorstep. So whatever Car Part you are looking for, we can help you find it! Our online database of Car Breakers and Vehicle Dismantlers, already supplies used Parts in there thousands to areas like yours, at huge discounts of up to 80% off main Car Dealer Parts Prices.
New and Used Nissan Patrol Car Engine For Sale
Engine
Here you will find Nissan Patrol Engine for all models and in all areas of the UK. You can search either by clicking on the specific model Engine you are looking for or by looking for a generic Nissan Engine in your local area.
All Car Parts and Car spares are sourced from all the UK car breakers to motor spare stores in your area to find you the cheapest Engine with 24 hour delivery.
All car parts are either refurbished Engine, second hand Nissan Patrol Engine or nearly new Nissan Patrol Engine.
Recent Part Requests For Nissan Patrol Engine - 28/02/2011
ENGINE FULL (Diesel) For Nissan Patrol In Manchester
This part was requested for a Used Nissan Patrol 5 Door Station Wagon 2.8TD[[no trim]] 1989 - 1993
ENGINE FULL (Diesel) For Nissan Patrol In Upper Holloway
This part was requested for a Used Nissan Patrol 5 Door Station Wagon 2.8TD[SE] 1995 - 1998
How can BuyYourCar and 1stchoice help you?
Through our unique partnership we have access to over 250 local and national car breakers, dismantlers and discounted suppliers, who can provide a nationwide mail order service, which will include delivery to your doorstep
Patrol Engine, Patrol Car Engine Spares and Engine Parts: Source, locate and find guaranteed used Patrol Engine car spares and used car parts at competitive prices. We can help you find replacement Patrol Engine from all over the Country from our network of 250+ Breakers. We are confident that the prices quoted from our partners for Patrol Engine will be better than any Car Dealer. Thus making BuyYourCar and 1stchoice the best place for used Patrol Engine Spares.
Patrol Engine Spares from Breakers and Dismantlers. We literally have access to 1000's of Car Spares, of all descriptions available for collection or delivery to your doorstep. So whatever Patrol Engine Part you are looking for, we can help you find it! Our online database of Car Breakers, already supplies used Engine Spares in there thousands to areas like, at huge discounts of up to 80% off main Car Dealer Parts Prices for Patrol Spares.
Delivery and Lead Times: Our Patrol Engine Parts and Engine Spares suppliers, will offer UK Delivery. Normally for the next working day, even Patrol Engine Spares to areas like yours. Some larger or heavier parts such as engines, gearboxes, etc may take a little longer as specialist delivery may need to be arranged. But remember discount Patrol Parts are available via ourselves, in conjunction with our partners. So buy your Patrol Engine Car Spares via us and save up to 80% against other competitors and suppliers (off list and new Patrol Car Spares).
We specialise on being the No1 online Car Spares Finder and Locator in the UK and are very confident in supplying you with used and refurbished Patrol Engine Spares at very cheap prices.
Nissan Patrol Engine in Your Region
Nissan Patrol Engine in East Anglia Nissan Patrol Engine in North East Nissan Patrol Engine in South West
Nissan Patrol Engine in East Midlands Nissan Patrol Engine in North West Nissan Patrol Engine in The Channel Islands
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Nissan Patrol Engine in Midlands Nissan Patrol Engine in South East
Browse Other Nissan Patrol Parts
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Nissan Patrol Alloy Wheels Nissan Patrol Front Brake Pads Nissan Patrol Rotor Arm
Nissan Patrol Alternator Nissan Patrol Front Grille Nissan Patrol Sat Nav
Nissan Patrol Ashtray Nissan Patrol Fuel Cap Nissan Patrol Screen Washer Motor
Nissan Patrol Axle Nissan Patrol Fuel Distributor Nissan Patrol Seatbelt
Nissan Patrol Badge Nissan Patrol Fuel Filler Nissan Patrol Seats
Nissan Patrol Ball Joints Nissan Patrol Fuel Injectors Nissan Patrol Sensors
Nissan Patrol Bars Nissan Patrol Fuel Pipes Nissan Patrol Shock Absorbers And Springs
Nissan Patrol Battery Nissan Patrol Fuel Pressure Sensor Nissan Patrol Side Lights
Nissan Patrol Bell Housing Nissan Patrol Fuel Pump Nissan Patrol Side Repeater
Nissan Patrol Body Control Unit Nissan Patrol Fuel Sender Unit Nissan Patrol Side Steps
Nissan Patrol Bonnet Nissan Patrol Fuel Tank Nissan Patrol Spark Plugs
Nissan Patrol Boot Nissan Patrol Fuse Box Nissan Patrol Speakers
Nissan Patrol Brake Caliper Nissan Patrol Gas Strut Nissan Patrol Spoiler
Nissan Patrol Brake Discs Nissan Patrol Gear Linkage-Selector Nissan Patrol Starter Motor
Nissan Patrol Brake Drum Nissan Patrol Gear Stick Nissan Patrol Steering Parts
Nissan Patrol Brake Light Nissan Patrol Gearbox Nissan Patrol Stepper Motor
Nissan Patrol Brake Pads Nissan Patrol Glove Box Nissan Patrol Styling Kits And Spoilers
Nissan Patrol Brake Pedal Nissan Patrol Glow Plugs Nissan Patrol Subframe
Nissan Patrol Brakes Nissan Patrol Handbrake Nissan Patrol Sump
Nissan Patrol Bulk Head Nissan Patrol Hardtop Nissan Patrol Sun Visor
Nissan Patrol Bumper Nissan Patrol Head Gasket Nissan Patrol Sunroof
Nissan Patrol Bumper Grille Nissan Patrol Headlamp-Headlight Nissan Patrol Supercharger
Nissan Patrol Bumper Moulding Nissan Patrol Headrest Nissan Patrol Suspension Parts
Nissan Patrol Cables Nissan Patrol Heater Parts Nissan Patrol Switches
Nissan Patrol Camshaft Nissan Patrol Hub Assembly Nissan Patrol Tailgate
Nissan Patrol Carburetor Nissan Patrol Idle Control Valve Nissan Patrol Thermostat
Nissan Patrol Carpet Nissan Patrol Ignition Coil Nissan Patrol Throttle Body
Nissan Patrol Catalytic Converter Nissan Patrol Ignition Parts Nissan Patrol Timing Belt
Nissan Patrol CD Player Nissan Patrol Indicator Parts Nissan Patrol Torque Converter
Nissan Patrol Center Armrest Nissan Patrol Inlet Manifold Nissan Patrol Tow Eye
Nissan Patrol Center Console Nissan Patrol Instrument Cluster Nissan Patrol Traction Control
Nissan Patrol Central Locking Nissan Patrol Intercooler Nissan Patrol Turbo Charger
Nissan Patrol Cigarette Lighter Nissan Patrol Interior Air Vent Nissan Patrol Valves
Nissan Patrol Clutch Nissan Patrol Jack Nissan Patrol Viscous Fan
Nissan Patrol Crankshaft Nissan Patrol Lambda Sensor Nissan Patrol Washer Jets
Nissan Patrol CV Joint Nissan Patrol Lamps and Lights Nissan Patrol Water Pump
Nissan Patrol Cylinder Head Nissan Patrol Limited Slip Diff Nissan Patrol Wheel Nuts
Nissan Patrol Dashboard Nissan Patrol Load Luggage Cover Nissan Patrol Wheels and Tyres
Nissan Patrol Diesel Fuel Common Rail Nissan Patrol Oil Cooler Nissan Patrol Window Motor
Nissan Patrol Differential Nissan Patrol Oil Dipstick Nissan Patrol Window Regulator
Nissan Patrol Distributor Nissan Patrol Oil Filler Cap Nissan Patrol Windscreen
Nissan Patrol Dog Guard Nissan Patrol Oil Pump Nissan Patrol Windscreen Wiper
Nissan Patrol Door Nissan Patrol Panel Nissan Patrol Wing Mirror-Door Mirror
Nissan Patrol Door Lock Set And Keys Nissan Patrol Parcel Shelf Nissan Patrol Wiring Loom
Nissan Patrol Door Rubbing Strip Nissan Patrol Pistons Nissan Patrol Xenons
Nissan Patrol Driveshaft
Alternative search terms for Nissan Patrol Engine include Nissan Patrol engines.
Sell Your Car
Search and Find Nissan Patrol Engine Spares and Patrol Replacement Parts
Looking to find and buy Nissan Patrol Engine Parts, Patrol Car Engine Spares, Replacement Engine Parts? Then maybe, just maybe, BuyYourCar can help.
Through our network of Nissan Patrol Car Breakers, Nissan Patrol Dismantlers, otherwise known as Scrap Yards. We can source and supply Discounted Patrol Car Engine Parts and Engine Spares to you, no matter where you live. Our Network will deliver New Nissan Patrol Engine Parts at discounted prices, or even very cheap Used Nissan Patrol Parts direct to your door. Making BuyYourCar your Number 1 online car portal for all Nissan Patrol Automotive Products and Services.
Do not wait to replace your Engine? Our nearly new Nissan Patrol Engine are priced to move and waiting for your order. Whether your looking for nearly new Engine, Second Hand Patrol Engine or refurbished Nissan Engine, we've got them all! You can check out our hundreds of reputable car breakers parts anytime of the day. Whatever your Nissan Patrol Car Part or Patrol Spare need is, we have got what your looking for at BuyYourCar.co.uk
So from now on, there is no need for you to go trawling from one Nissan Patrol car breaker yard in to another, no need for you to visit scrapyard after scrap yard, looking for Patrol Parts, no need to spend hours searching online, trying to find a Used Nissan Patrol Engine Car Parts, New Patrol Engine Car Parts or even Replacement Nissan Patrol Spares, anymore. Let BuyYourCar do the work for you via our Professional Network of Car Spares, and Nissan Patrol Car Engine Part Suppliers, and get the Nissan Patrol Part or Patrol Engine Spares you're looking delivered direct to you, in no time at all.
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Cars and motoring expenses: reclaiming VAT
When you buy a car you generally can't reclaim the VAT. There are some exceptions - for example, when the car is used mainly as one of the following:
* a taxi
* for driving instruction
* for self-drive hire
If you lease a car for business purposes you'll normally be able to reclaim 50 per cent of the VAT you pay. But you can reclaim 100 per cent of the VAT if the car is used as one of the following:
* exclusively for a business purpose
* a taxi, for driving instruction or self-drive hire
You can reclaim all the VAT charged on vehicle repairs and maintenance so long as:
* your business pays for the work
* there is some business use of the vehicle
You can generally recover the VAT on all other business motoring expenses like fleet management or off-street parking. There are special rules for reclaiming VAT on road fuel used for business purposes.
This guide tells you more about reclaiming VAT on cars and motoring expenses.
On this page:
* Reclaiming VAT when you buy a car
* Reclaiming VAT when you lease or hire a car
* VAT when you sell a car or end a lease
* Reclaiming VAT on repairs and maintenance
* Reclaiming VAT on other motoring expenses
* Reclaiming VAT on road fuel
* Reclaiming VAT on insurance claims
* More useful links
Reclaiming VAT when you buy a car
Generally you can't reclaim the VAT when you buy, import, or in some other way acquire a car. But there are some exceptions to this. You can reclaim all of the VAT if you meet one of these conditions:
* The car will be used exclusively for business purposes and you can show that it's not available for private use by your employees or anyone else. For example, your employees' contract of employment excludes private use including travel from home to the place of work.
* You intend to use the car mainly as a taxi, a driving school car or a self-drive hire car.
* You're a car dealer and the car will be part of your 'stock in trade' that you intend to sell within the next 12 months.
Check when you can reclaim VAT if you're a car dealer
Used cars
You might buy a used car from a dealer who sells it to you under the Margin Scheme for second-hand vehicles. The invoice you get won't show any VAT, so you can't reclaim any, no matter what you intend to use the car for.
If your invoice does show VAT then the car won't have been sold under the Margin Scheme. Unless the car meets one of the above conditions for reclaiming VAT, you won't be able to recover the VAT included on the invoice.
Commercial vehicles
You'll normally be able to reclaim the VAT on a commercial vehicle like a panel van or truck that you buy for use in your business, so long as you follow the normal rules for reclaiming VAT.
Find out what's classed as a car or commercial vehicle
Accessories
If you buy a car and you can't reclaim the VAT on it, you can't reclaim the VAT on any accessories that are fitted to it at the time of purchase either. This is because the accessories are considered to be part of a single supply of the car - for which the VAT can't be reclaimed.
If you later buy an accessory for a car that's owned by, or used in the business, you can only reclaim the VAT if the accessory has a business use.
Private use of a car bought for business use
If you were able to reclaim the VAT when you bought a car it's important to monitor how the vehicle is used. You'll have to account for and pay VAT - output tax - on the 'current value' of the car if it's no longer:
* used exclusively for business purposes
* used mainly as a taxi, driving school car or hire car (for example, its use as a taxi is less than 50 per cent of its total usage)
* a stock in trade car
The current value is the current purchase price of an identical or similar model.
More about accounting for VAT when you use something privately
Top
Reclaiming VAT when you lease or hire a car
Leased cars
If you lease a car for business use you'll normally be able to reclaim only 50 per cent of the VAT. This is because HM Revenue & Customs (HMRC) considers that there'll be some private use of the vehicle.
But sometimes this 50 per cent limit doesn't apply. You can reclaim all the VAT if the leased car is any of these:
* a taxi that's hired out with a driver
* a driving school vehicle
* a self-drive hire car
* a car on which input tax has been blocked at an earlier stage
* exclusively for business use
Self-drive hire cars
If you hire a car just to replace a company car that's off the road, then you'll only be able to reclaim 50 per cent of the VAT on the hire charge.
But if you hire a car for another reason - perhaps you don't have a company car - then you can reclaim all the VAT so long as both of the following apply:
* you hire the car for no more than ten days
* you use it specifically for your business
VAT when you sell a car or end a lease
You'll need to consider the VAT position if you:
* sell a car on
* end a lease agreement early
VAT when you sell a car
You might decide to sell a car for which you were able to reclaim VAT - perhaps a pool car or a driving school vehicle. You'll have to charge VAT on the full selling price of the car and issue a VAT invoice to a VAT-registered buyer if they ask for one. You can't sell the car under the Margin Scheme for second-hand vehicles.
If you couldn't reclaim the VAT on the original purchase price of a car you bought new, you won't have to charge any VAT when you sell it - not even on your margin. This is because the sale of the car is exempt for VAT purposes.
If you bought a used car under the Margin Scheme for second-hand vehicles - this will be clearly indicated on the invoice - and you sell it for less than you purchased it for, no VAT is due. If you sell it for a profit, you can either charge VAT on the full sale price, or you can use the Margin Scheme and charge VAT only on the excess of the sale price over your purchase price.
Read about the second-hand Margin Scheme
VAT when you end a lease early
If you end a car leasing agreement early, you'll generally have to make a termination payment to your leasing company. You may also be entitled to a rental rebate. The leasing company can choose to treat both the termination payment and the rebate as either:
* taxable for VAT purposes
* outside the scope of VAT
If they choose to treat them as taxable, they'll generally set the amount of the rental rebate due to you against the amount of the termination payment and send you a VAT invoice for the difference. You can reclaim the full amount of the VAT even if you were only reclaiming 50 per cent of the leasing charges. This is because the termination payment isn't a rental charge.
If it turns out that the rental rebate due to you is more than the termination payment, the leasing company will send you a VAT credit note for the difference. If you were only getting back 50 per cent of the VAT on the leasing charges you can put through to your VAT account only 50 per cent of the VAT shown on the credit note.
Find out about keeping a VAT account
Top
Reclaiming VAT on repairs and maintenance
You can reclaim all the VAT you're charged on repairs and maintenance to a vehicle so long as:
* the vehicle is used to some extent for business purposes
* the business pays for the work to be done
It doesn't matter if the car is used for private motoring or if you've decided not to reclaim the VAT on road fuel for business travel.
But you can't reclaim the VAT on vehicle repairs and maintenance if you use the vehicle only for your own private motoring.
Top
Reclaiming VAT on other motoring expenses
You can generally reclaim the VAT you pay on all other business motoring expenses - like fleet management charges and off-street parking.
Remember that if you use your car for both business and private motoring you'll only be able to reclaim the VAT on the proportion that relates to business use.
Get information on apportioning VAT in a mixed business-private use
Car parking charges
Some car parking charges, for example in multi-storey car parks, include VAT at the standard rate. Other car parks may or may not include VAT - you'll have to check with the provider, or the receipt may indicate if VAT was charged - but there's no VAT on on-street parking meter charges.
Top
Reclaiming VAT on road fuel
If your business pays for road fuel, you can deal with the VAT charged on the fuel in one of four ways:
* Reclaim all of the VAT. You must use the fuel only for business purposes.
* 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.
* Reclaim only the VAT that relates to fuel used for business mileage. You'll need to keep detailed records of your business and private mileage.
* Not reclaim any VAT. This can be a useful option if your mileage is low and also if you use the fuel for both business and private motoring. If you choose this option you must apply it to all vehicles including commercial vehicles.
Get information on apportioning VAT in a mixed business-private use
Find out current and historical fuel scale charges
Flat Rate Scheme
If you're on the Flat Rate Scheme, the VAT on your fuel usage is already taken into account in the flat rate percentage for your sector. You don't claim back any VAT on fuel, and you don't use the fuel scale charge to pay VAT on fuel used for private motoring.
Top
Reclaiming VAT on insurance claims
If you have an insurance claim that involves goods or services that are liable for VAT, you'll normally be invoiced directly for the VAT element if you're VAT-registered. For example, a garage that carries out repair work on your car will invoice the insurance company for the cost of the work and parts excluding VAT. They'll invoice you separately for the VAT.
You can reclaim all the VAT on this invoice so long as the car is used for business purposes to some extent. This is because the work that's been done is part of the cost of running and maintaining your vehicle.
As part of settling your claim, your insurance company might supply you with other items apart from the repair work. For example, they may replace an accessory that was stolen or damaged. In some circumstances they might give you an invoice for the VAT on the item. You can only reclaim the VAT on the replacement if you were able to reclaim the VAT on the original purchase.
Top
More useful links
Find out more about cars and motoring expenses in VAT Notice 700/64
Top
* Do it online
* Submit your VAT Return
* Register for VAT
* Change your VAT registration details
* Online Demonstrator
* Commercial software options
* Tools
* When to register for VAT
* See also
* Cross-border VAT changes
* VAT rate change
* VAT Rates, thresholds, exchange rates
* VAT Notices, Information Sheets and guidance
* VAT news and updates
* VAT forms
* Contact us with VAT queries
* Technical VAT manuals
* Feedback
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* DirectGov
* a taxi
* for driving instruction
* for self-drive hire
If you lease a car for business purposes you'll normally be able to reclaim 50 per cent of the VAT you pay. But you can reclaim 100 per cent of the VAT if the car is used as one of the following:
* exclusively for a business purpose
* a taxi, for driving instruction or self-drive hire
You can reclaim all the VAT charged on vehicle repairs and maintenance so long as:
* your business pays for the work
* there is some business use of the vehicle
You can generally recover the VAT on all other business motoring expenses like fleet management or off-street parking. There are special rules for reclaiming VAT on road fuel used for business purposes.
This guide tells you more about reclaiming VAT on cars and motoring expenses.
On this page:
* Reclaiming VAT when you buy a car
* Reclaiming VAT when you lease or hire a car
* VAT when you sell a car or end a lease
* Reclaiming VAT on repairs and maintenance
* Reclaiming VAT on other motoring expenses
* Reclaiming VAT on road fuel
* Reclaiming VAT on insurance claims
* More useful links
Reclaiming VAT when you buy a car
Generally you can't reclaim the VAT when you buy, import, or in some other way acquire a car. But there are some exceptions to this. You can reclaim all of the VAT if you meet one of these conditions:
* The car will be used exclusively for business purposes and you can show that it's not available for private use by your employees or anyone else. For example, your employees' contract of employment excludes private use including travel from home to the place of work.
* You intend to use the car mainly as a taxi, a driving school car or a self-drive hire car.
* You're a car dealer and the car will be part of your 'stock in trade' that you intend to sell within the next 12 months.
Check when you can reclaim VAT if you're a car dealer
Used cars
You might buy a used car from a dealer who sells it to you under the Margin Scheme for second-hand vehicles. The invoice you get won't show any VAT, so you can't reclaim any, no matter what you intend to use the car for.
If your invoice does show VAT then the car won't have been sold under the Margin Scheme. Unless the car meets one of the above conditions for reclaiming VAT, you won't be able to recover the VAT included on the invoice.
Commercial vehicles
You'll normally be able to reclaim the VAT on a commercial vehicle like a panel van or truck that you buy for use in your business, so long as you follow the normal rules for reclaiming VAT.
Find out what's classed as a car or commercial vehicle
Accessories
If you buy a car and you can't reclaim the VAT on it, you can't reclaim the VAT on any accessories that are fitted to it at the time of purchase either. This is because the accessories are considered to be part of a single supply of the car - for which the VAT can't be reclaimed.
If you later buy an accessory for a car that's owned by, or used in the business, you can only reclaim the VAT if the accessory has a business use.
Private use of a car bought for business use
If you were able to reclaim the VAT when you bought a car it's important to monitor how the vehicle is used. You'll have to account for and pay VAT - output tax - on the 'current value' of the car if it's no longer:
* used exclusively for business purposes
* used mainly as a taxi, driving school car or hire car (for example, its use as a taxi is less than 50 per cent of its total usage)
* a stock in trade car
The current value is the current purchase price of an identical or similar model.
More about accounting for VAT when you use something privately
Top
Reclaiming VAT when you lease or hire a car
Leased cars
If you lease a car for business use you'll normally be able to reclaim only 50 per cent of the VAT. This is because HM Revenue & Customs (HMRC) considers that there'll be some private use of the vehicle.
But sometimes this 50 per cent limit doesn't apply. You can reclaim all the VAT if the leased car is any of these:
* a taxi that's hired out with a driver
* a driving school vehicle
* a self-drive hire car
* a car on which input tax has been blocked at an earlier stage
* exclusively for business use
Self-drive hire cars
If you hire a car just to replace a company car that's off the road, then you'll only be able to reclaim 50 per cent of the VAT on the hire charge.
But if you hire a car for another reason - perhaps you don't have a company car - then you can reclaim all the VAT so long as both of the following apply:
* you hire the car for no more than ten days
* you use it specifically for your business
VAT when you sell a car or end a lease
You'll need to consider the VAT position if you:
* sell a car on
* end a lease agreement early
VAT when you sell a car
You might decide to sell a car for which you were able to reclaim VAT - perhaps a pool car or a driving school vehicle. You'll have to charge VAT on the full selling price of the car and issue a VAT invoice to a VAT-registered buyer if they ask for one. You can't sell the car under the Margin Scheme for second-hand vehicles.
If you couldn't reclaim the VAT on the original purchase price of a car you bought new, you won't have to charge any VAT when you sell it - not even on your margin. This is because the sale of the car is exempt for VAT purposes.
If you bought a used car under the Margin Scheme for second-hand vehicles - this will be clearly indicated on the invoice - and you sell it for less than you purchased it for, no VAT is due. If you sell it for a profit, you can either charge VAT on the full sale price, or you can use the Margin Scheme and charge VAT only on the excess of the sale price over your purchase price.
Read about the second-hand Margin Scheme
VAT when you end a lease early
If you end a car leasing agreement early, you'll generally have to make a termination payment to your leasing company. You may also be entitled to a rental rebate. The leasing company can choose to treat both the termination payment and the rebate as either:
* taxable for VAT purposes
* outside the scope of VAT
If they choose to treat them as taxable, they'll generally set the amount of the rental rebate due to you against the amount of the termination payment and send you a VAT invoice for the difference. You can reclaim the full amount of the VAT even if you were only reclaiming 50 per cent of the leasing charges. This is because the termination payment isn't a rental charge.
If it turns out that the rental rebate due to you is more than the termination payment, the leasing company will send you a VAT credit note for the difference. If you were only getting back 50 per cent of the VAT on the leasing charges you can put through to your VAT account only 50 per cent of the VAT shown on the credit note.
Find out about keeping a VAT account
Top
Reclaiming VAT on repairs and maintenance
You can reclaim all the VAT you're charged on repairs and maintenance to a vehicle so long as:
* the vehicle is used to some extent for business purposes
* the business pays for the work to be done
It doesn't matter if the car is used for private motoring or if you've decided not to reclaim the VAT on road fuel for business travel.
But you can't reclaim the VAT on vehicle repairs and maintenance if you use the vehicle only for your own private motoring.
Top
Reclaiming VAT on other motoring expenses
You can generally reclaim the VAT you pay on all other business motoring expenses - like fleet management charges and off-street parking.
Remember that if you use your car for both business and private motoring you'll only be able to reclaim the VAT on the proportion that relates to business use.
Get information on apportioning VAT in a mixed business-private use
Car parking charges
Some car parking charges, for example in multi-storey car parks, include VAT at the standard rate. Other car parks may or may not include VAT - you'll have to check with the provider, or the receipt may indicate if VAT was charged - but there's no VAT on on-street parking meter charges.
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Reclaiming VAT on road fuel
If your business pays for road fuel, you can deal with the VAT charged on the fuel in one of four ways:
* Reclaim all of the VAT. You must use the fuel only for business purposes.
* 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.
* Reclaim only the VAT that relates to fuel used for business mileage. You'll need to keep detailed records of your business and private mileage.
* Not reclaim any VAT. This can be a useful option if your mileage is low and also if you use the fuel for both business and private motoring. If you choose this option you must apply it to all vehicles including commercial vehicles.
Get information on apportioning VAT in a mixed business-private use
Find out current and historical fuel scale charges
Flat Rate Scheme
If you're on the Flat Rate Scheme, the VAT on your fuel usage is already taken into account in the flat rate percentage for your sector. You don't claim back any VAT on fuel, and you don't use the fuel scale charge to pay VAT on fuel used for private motoring.
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Reclaiming VAT on insurance claims
If you have an insurance claim that involves goods or services that are liable for VAT, you'll normally be invoiced directly for the VAT element if you're VAT-registered. For example, a garage that carries out repair work on your car will invoice the insurance company for the cost of the work and parts excluding VAT. They'll invoice you separately for the VAT.
You can reclaim all the VAT on this invoice so long as the car is used for business purposes to some extent. This is because the work that's been done is part of the cost of running and maintaining your vehicle.
As part of settling your claim, your insurance company might supply you with other items apart from the repair work. For example, they may replace an accessory that was stolen or damaged. In some circumstances they might give you an invoice for the VAT on the item. You can only reclaim the VAT on the replacement if you were able to reclaim the VAT on the original purchase.
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More useful links
Find out more about cars and motoring expenses in VAT Notice 700/64
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