Mr All is an employee of Alba Ltd. He has the use of a car which is used for both business and private mileage for the current VAT quarter. Alba Ltd pays all the petrol costs in respect of the car, totaling 1,700 of which 30% is for private mileage. The relevant quarterly scale charge is 717. Both figures are inclusive of VAT. Required (a) What is the VAT effect of the above on Alba Ltd if it uses the quarterly scale charge? (b) What is the VAT effect of the above on Alba Ltd if it charges John for the private fuel?