What must be done with the fuel scale charge concerning output VAT?

The fuel scale charge introduces an adjustment to a business's VAT obligations regarding fuel used for business purposes. Specifically, this charge is an element that must be considered when calculating output VAT, as it is added to the total amount of VAT that the business must account for.

When a business uses fuel that is not fully accounted for through its actual fuel purchases, the fuel scale charge acts as a proxy to estimate the VAT due on fuel used for taxable supplies. By adding this charge to output VAT, the business ensures that it meets its VAT liabilities accurately, reflecting the appropriate tax amount associated with the fuel consumed for business activities.

Considering the context of the other options, the total sales figure does not directly pertain to the adjustment made for fuel scale charges. Subtracting the fuel scale charge from output VAT would understate the VAT due, which is not in alignment with the requirements set forth by tax regulations. As for the assertion that it does not affect output VAT, this misrepresents the function of the fuel scale charge, which actively influences how output VAT is calculated.