You are provided with the following information relating to Novatia for the quarter ended 31 December 2019:

(1) The VAT exclusive management accounts:

Sales		182,500
Sales returns		(5,500)
		177,000
Purchases (Note 4)	48,000
Purchases returns	(1,500)
	46,500
Impaired debts written off (Note 5)	7,500
Other expenses (Note 6)	27,000
		(81,000)
Profit		96,000

(2) The sales and other expenses are all standard rated for VAT.

(3) The sales and purchases returns are all evidenced by credit notes issued and received.

(4) The purchases are all standard rated. Included in purchases are goods which were taken out of the business by Novatia for private purposes. The goods cost 2,400 but would cost 2,500 (VAT inclusive) to replace.

(5) The impaired debts were written off in December 2019. Payment for the original standard rated sales was due on 30 September 2019.

(6) Included in the other expenses figure is 10,000 for the cost of both business and private petrol and 15,000 for repairs for Novatias car which had CO₂ emissions of 200g/km. The quarterly car fuel scale charge (VAT inclusive) is 2,220. The input tax on the remaining 2,000 of expenses is recoverable.

(7) A sales invoice for 15,000 excluding VAT had been omitted in error from the VAT return for the quarter to 30 September 2019.

(8) During the quarter ended 31 December 2019 Novatia purchased a car for 75,000, which is used by his sales manager for private and business use and a machine for 100,000. All figures are VAT inclusive.

Required:

(a) Calculate the VAT payable for the three month period ended 31 December 2019.

The cash accounting scheme is not being used. (13 marks)