A VAT registered trader is in the process of preparing his return for the quarter ended 28 February 2023 and the following information is available.

Notes

Sales (1) 79,675 Purchases 27,936 Employee Cost 7,200 Premises Cost (2) 4,700 Repairs (3) 1,680 General administration expenses (4) 1,900 Motor expenses (5) 3,395 Advertising 940 Heat & lighting (6) 584 Legal & professional (7) 2,359 Interest (8) 1,769 Other expenses (9) 595 All amounts are inclusive of VAT.

Notes:

(1) Sales Lodgements for the quarter include an advance of 2,875 on a contract due to be completed in April 2023. The total value of the contract is 7,800. No entry has been made within the sales figure regarding this contract. (2) Premises Represents rental payments for business premises (option to tax made). (3) Repairs Includes an invoice for 1,230 in respect of repairs to the owner's personal driveway. (4) General Administration Expenses: Employers and public liability insurance 1,326 Telephone 574 1,900 (5) Motor Expenses Fuel 1,565 Repairs & maintenance 675 Vehicle insurance 970 Road tax 185 3,395 All expenses relate to commercial vehicles with no private use.

 

 Heat & light Relates solely to the business premises. (7) Legal & Professional: Accountancy fee 1,469 Private house purchased 890 2,359 (8) Interest Represents interest on a bank overdraft and a loan to finance working capital. (9) Other Expenses: Christmas gifts to two employees 375 Donations to local charity 220, 595.

Requirement

Calculate the VAT due from/repayable to this trader for the quarter ended 28 February 2023.