Finance Act 1986

Section 9.

SCHEDULE 6 U.K. Consideration for Fuel Supplied for Private Use

1 This Schedule has effect to determine the consideration referred to in subsection (7) of section 9 of this Act in respect of any one vehicle; and in this Schedule—

(a) “the principal section” means that section;

(b) “the prescribed accounting period” means that in respect of supplies in which the consideration is to be determined; and

(c) “the individual” means the individual to whom those supplies are treated as made.

2 (1) Subject to paragraph 3 below, where the prescribed accounting period is a period of three months, the consideration appropriate to any vehicle is that specified in relation to a vehicle of the appropriate description in the second column of Table A below.

(2) Subject to paragraph 3 below, where the prescribed accounting period is a period of one month, the consideration appropriate to any vehicle is that specified in relation to a vehicle of the appropriate description in the third column of Table A below.

[F1 TABLE A

Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)	3 month period	1 month period
	£	£
Diesel engine
2000 or less	115	38
More than 2000	148	49
Any other type of engine
1400 or less	125	42
More than 1400 but not more than 2000	158	53
More than 2000	235	78]

Textual Amendments

F1 Table A in Sch. 6 para. 2 substituted (in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5.4.1992) by S.I. 1992/733, art.2; art. 2 of that S.I. was revoked (in relation to a taxable person from the beginning of the first of his prescibed accounting periods which begins after 5.4.1993) by S.I. 1993/765, art.3.

3 (1) If in the prescribed accounting period a vehicle is used by the individual referred to in subsection (7) of the principal section for the purposes of business travel to the extent of at least 4500 miles or, if the prescribed accounting period is a period of one month, 1500 miles, then paragraph 2 above shall have effect as if for any reference therein to Table A there were substituted a reference to Table B below.

(2) Where, by virtue of subsection (8) of the principal section, subsection (7) of that section has effect as if, in the prescribed accounting period, supplies of fuel for private use made in respect of two or more vehicles were made in respect of only one vehicle, sub-paragraph (1) above shall have effect as if the reference to a vehicle were a reference to those two or more vehicles taken together.

(3) In this paragraph “business travel” means travelling which an individual is necessarily obliged to do in the performance of the duties of his employment, the partnership or, in the case of the taxable person himself, his business.

[F2 TABLE B

Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)	3 month period	1 month period
	£	£
Diesel engine
2000 or less	58	19
More than 2000	74	25
Any other type of engine
1400 or less	63	21
More than 1400 but not more than 2000	79	26
More than 2000	118	39]

Textual Amendments

F2 Table B in Sch. 6 para. 3 substituted (in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5.4.1992) by S.I. 1992/733, art.3.

4 The Treasury may by order taking effect from the beginning of any prescribed accounting period beginning after the order is made substitute a different Table for either of the Tables set out above.

Modifications etc. (not altering text)

C1 Sch. 6 para. 4 amended (27.7.1993) by 1993 c. 34, s. 43(3).

5 (1) Where, by virtue of subsection (8) of the principal section, subsection (7) of that section has effect as if, in the prescribed accounting period, supplies of fuel for private use made in respect of two or more vehicles were made in respect of only one vehicle, the consideration appropriate shall be determined as follows—

(a) if each of the two or more vehicles falls within the same description of cubic capacity specified in Table A or Table B above, the Table in question shall apply as if only one of the vehicles were to be considered throughout the whole period; and

(b) if one of those vehicles falls within a description of cubic capacity specified in those Tables which is different from the other or others the consideration shall be the aggregate of the relevant fractions of the consideration appropriate for each description of vehicle under the Table in question.

(2) For the purposes of sub-paragraph (1)(b) above, the relevant fraction in relation to any vehicle is that which the part of the prescribed accounting period in which fuel for private use was supplied in respect of that vehicle bears to the whole of that period.

Modifications etc. (not altering text)

C2 Sch. 6 para. 5(1)(a)(b) modified (27.7.1993) by 1993 c. 34, s. 43(2)(a)(b).

6 (1) In the case of a vehicle having an internal combustion engine one or more reciprocating pistons, its cubic capacity for the purposes of Tables A and B above is the capacity of its engine as calculated for the purposes of the M1 Vehicles (Excise) Act 1971 or the M2 Vehicles (Excise) Act (Northern Ireland) 1972.

(2) In the case of a vehicle not falling within sub-paragraph (1) above, its cubic capacity shall be such as may be determined for the purposes of Tables A and B above by order by the Treasury.

Modifications etc. (not altering text)

C3 Sch. 6 para. 6 modified (27.7.1993) by 1993 c. 34, s. 43(2)(c)(d).

Marginal Citations

M1 1971 c. 10.

M2 1972 c. 10.(N.I.).