Justin has the following transactions in the quarter ended 31 December 2013. All amounts exclude any VAT unless otherwise stated.
| Purchases (all standard-rated) |
£ |
| Furniture for resale |
275,000 |
| Computer for use in the business |
2,400 |
| Restaurant bills: entertaining UK customers |
1,900 |
| Petrol for cars owned by Justin and used only by his employees |
2,800 |
| SalesFurniture (standard-rated) |
490,000 |
| Books on interior design (zero-rated) |
2,400 |
Only one employee's car has petrol for private motoring provided by Justin who has opted to use the fuel scale. The appropriate fuel scale charge for the quarter is £388 inclusive of VAT.
Required
Calculate the amount of VAT which Justin must pay to HM Revenue and Customs for the quarter.