I would assume it is the same as VAT on anything that is not for business use in that you can't claim VAT for the personal portion. I'm not aware of any special rules for fuel.
There are special rules for VAT on fuel and they are dependant on whether you are claim the actual costs of fuel paid or claim based on the mileage rate currently 45p a mile.
If you are claiming the actual costs of fuel paid, then you would reclaim the VAT as normal, but you also have to "repay VAT" based on the scale charges for private use. As the scale charges are fixed by HMRC, unless the fuel cost are more than the scale charges, most businesses don't bother as the VAT repayment would be more the the VAT claim!
If you are claiming VAT using the mileage rate then as this is based on business use only - you can claim back the VAT based on only the fuel element of the 45p, which is dependant on the engine size of the vehicle.
If you are self employed you must stop using the mileage rate when you breach the VAT threshold. It's nothing to do with being registered for VAT, just a handy way to know the figure at which you need to stop charging.
Note howebver that even then you can claim up until you change your car. Only then must you stop.
Note also that this is only applicable to sole traders / self employed businesses. This rule is not applicable to limited companies who can claim the mileage rate regardless as to the companies turnover.
HTH,
Shaun.
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Shaun
Responses are not meant as a substitute for professional advice. Answers are intended as outline only the advice of a qualified professional with access to all relevant information should be sought before acting on any response given.
