Ramee Ltd is a UK company that sells and purchases goods falling under Standard Rated, Zerorated, and Exempt categories. Also, it exports goods overseas and imports from overseas. On 1
January 2017, Ramee Ltd has registered for VAT based on compulsory Registration.
The following transactions occurred during the quarter ended 31 March 2021:
(i) During the quarter ended 31/3/2021, Ramee Ltd’s Sales falling under standard rated was £564,000 (including VAT), Zero Rated £60,000 and Exempt goods £40,000
(ii) During the quarter ended 31/3/2021, Ramee Ltd’s purchases falling under standard rated was £204,000 (including VAT), Zero Rated £50,000, and Exempt goods £10,000.
(iii) Ramee Ltd purchased 2 cars, the 1st car costing £60,000 (including VAT) for Finance
Director, he uses 40% for personal purposes.
The 2nd car costing £40,000 (excluding VAT), is for the salesman, to use 100% for business purposes.
(iv) Ramee Ltd spent £2,400 (including VAT) for Staff Entertainment, £6000 for UK customers entertainment, £4,800 (including VAT) for Overseas customers entertainment.
(v) Ramee Ltd purchased fuel for £24,000 (excluding VAT) for the staff, including the Finance Director and Salesman.
(vi) During the quarter ended 31/3/2021, Ramee Ltd exported £30,000 standard-rated goods to Australia and £10000 worth of services to Africa.
(vii) During the quarter ended 31/3/2021, Ramee Ltd imported £28,000 standard-rated goods and services worth £20,000 from Singapore.
Note: If not mentioned specifically, all figures are VAT exclusive.

You are required to :
Prepare a VAT Account of Ramee Ltd and find out the VAT payable or repayable for the quarter ended 31 March 2021 and advise on the due date for the payment of VAT. With the support of a note, demonstrate your understanding of the non-deductible Input VAT in the above scenario