past paper JUNE 2014 question 2

Dear tutor , here is another question. 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 the answer is that out put VAT is 56=140x40%; input VAT is 140. but when i read technical article <<moter car>> saying like that Example 7 Ivy Ltd provides one of its directors with a company motor car which is used for both business and private mileage. For the quarter ended 31 March 2015 the total cost of petrol was £720, with the director being charged £216 for the private use element. Both figures are inclusive of VAT. Ivy Ltd will include the following entries on its VAT return for the quarter ended 31 March 2015: output VAT is 216 x20/120=36, input VAT is 720 x 20/120=120. would you please tell me why they are different way to calculate vat return on very similar situation? many thanks