Note that in answering this part of the question, you are not expected to take account of any of the information provided in parts (a) or (b).

Long Ltd, Wind Ltd and Road Ltd are not registered as a group for value added tax (VAT) purposes. The following VAT information is available for the quarter ended 31 March 2014:

Long Ltd
(1) All of Long Ltd’s sales are standard rated for VAT.
(2) Output VAT of £52,640 was charged in respect of sales. This figure includes output VAT of £1,760 on a deposit received on 28 December 2013. The deposit was in respect of a contract which was completed on 6 January 2014, with a sales invoice being issued on 20 January 2014.

(3) In addition to the above, Long Ltd also charged output VAT of £1,940 on sales to Wind Ltd and output VAT of £960 on sales to Road Ltd.

(4) The managing director of Long Ltd is provided with a company motor car which is used for both business and private mileage. The director reimburses Long Ltd for the 40% private use element. For the quarter ended 31 March 2014, input VAT of £140 was incurred in respect of the total cost of fuel.

(5) Input VAT of £14,720 was incurred in respect of expenses. This figure includes input VAT of £560 in respect of repairs to the managing director’s motor car, but it does not include the input VAT in respect of the cost of fuel (see note (4) above).

(6) In addition to the above, Long Ltd has discovered that it has not been claiming for the input VAT of £18 which it has paid each month since 1 January 2008 for the hire of a photocopier.

Wind Ltd
(1) All of Wind Ltd’s sales are exempt from VAT.
(2) Input VAT of £7,330 was incurred in respect of expenses. This includes input VAT of £1,940 incurred on purchases from Long Ltd.

Road Ltd
(1) All of Road Ltd’s sales are zero rated for VAT.
(2) Road Ltd registered for VAT on 1 January 2014 and this is the company’s first VAT return.
(3) Input VAT of £3,120 was incurred in respect of expenses. This includes input VAT of £960 incurred on purchases from Long Ltd.

(4) In addition to the above, Road Ltd incurred input VAT in respect of advertising expenditure as follows:

Required:
Calculate the amount of value added tax (VAT) payable or recoverable, if any, by Long Ltd, Wind Ltd and Road Ltd for the quarter ended 31 March 2014. (10 marks)