*30.6 Tracey is a sole trader. She has the following transactions during the quarter to 31 March 2010 (all amounts shown are VAT-exclusive):

£

Sales to UK customers:

Standard-rated 39,400 Zero-rated 12,600 Exports:

To non-EU members 8,600 To EU members (all customers are VAT registered) 17,300 Purchases:

Standard-rated 25,800 Zero-rated 6,200 Expenses:

Wages and salaries 22,450 Car repairs 120 Insurances 260 Entertaining UK customers 420 Other expenses (all standard-rated) 9,700 Capital transactions:

Purchase of new plant and machinery 8,000 Purchase of motor van 12,000 Tracey drives a car with an emission rating of 194 g/km and charges the cost of all the petrol used by this car, whether for business or private motoring, to her business bank account. Calculate the amount of VAT due for the quarter.