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Only if the driver is vat registered....imo
I would say that the agreement/
contract would supercede anything else.
When it has also been raised as to whether i.e "They are employed" or "Entitled national Minimum/living wage/holidays" then I think that it should be talked out.
Let us say that an office has an agreement in place that there is a 60/40 share of the takings - once the fuel is stripped out, as it is a cost. It can imo be argued that they (the office) should receive the higher percentage as maintenance is their responsibility/cost, which is fair enough.
We all know that if we received the VAT back from our fuel then we would all have more money in the pot/pocket e.g fuel @ £1.07 per litre, say £40 a time, is an additional £6.67 out of your pocket/takings and then claimed back. That could easily be done say 3 times a week, meaning that just over £20 a week is being claimed back by the operator i.e £1040 per year/per vehicle.
To simplify it let us say that the fuel is £5 a gallon = it is now a cost! However, out of that the operator gets back say £1 a gallon as a VAT return - the
actual cost in reality is only £4 - the driver is not then getting his/her fair share as per agreement as the operator has now put it in his/her takings.I would guess estimate that it could be worth £400/500 ish per year to a driver