Traitez essentiellement ces deux requêtes comme des sous-requêtes comme ci-dessous.
select x.number / y.number
from
(
SELECT COUNT(cvu.[ID]) as number, 'Exp' AS [Exp]
FROM [dbo].[tblClientVehicleUnit] cvu
WHERE ExpirationDate < GetDate()
AND cvu.Id = '4C1'
) x
join
(
SELECT COUNT(cvu.[ID]) as number, 'NonExp' AS [Exp]
FROM [dbo].[tblClientVehicleUnit] cvu
WHERE ExpirationDate > GetDate()
AND cvu.Id = '4C1'
) y on 1=1
Si vous vouliez aller plus loin, vous pourriez alors avoir le cvu.id dans le cadre de la sélection et modifier la jointure afin que vous puissiez le faire sur tous les cvu.id
select x.id, x.number / y.number
from
(
SELECT cvu.id, COUNT(cvu.[ID]) as number, 'Exp' AS [Exp]
FROM [dbo].[tblClientVehicleUnit] cvu
WHERE ExpirationDate < GetDate()
group by cvu.Id
) x
join
(
SELECT cvu.id, COUNT(cvu.[ID]) as number, 'NonExp' AS [Exp]
FROM [dbo].[tblClientVehicleUnit] cvu
WHERE ExpirationDate > GetDate()
group by cvu.Id
)y on x.id = y.id