Tracey is a sole trader. She has the following transactions during the quarter to 31 December 2021 (all amounts shown are VAT-exclusive): 

Tracey drives a car with an emission rating of 128 g/km and reclaims input tax on all of the fuel used by this car, whether for business or private motoring. She does not keep detailed mileage records. Calculate the amount of VAT due for the quarter.

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Sales to UK customers: Standard-rated Zero-rated Exports of goods: From Great Britain to customers situated outside the UK Purchases: Standard-rated Zero-rated Expenses: Wages and salaries Car repairs Insurances Entertaining UK customers Other expenses (all standard-rated) Capital transactions: Purchase of new plant and machinery Purchase of motor van 34,475 12,600 25,900 25,800 6,200 22,450 120 260 420 9,700 8,000 12,000