
Print Options
PrintThe Whole
Instrument
PrintThis
Section
only
Status:
This is the original version (as it was originally made). This item of legislation is currently only available in its original format.
Amendment of section 57(3) of the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
2.—(1) Section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) is amended as follows.
(2) For Table A() substitute—
“Table A
Description of vehicle:
vehicle’s CO 2 emissions figure
| 12 month period
£
| 3 month period
£
| 1 month period
£
|
---|
120 or less | 665.00 | 166.00 | 55.00 |
125 | 1,000.00 | 250.00 | 83.00 |
130 | 1,065.00 | 266.00 | 88.00 |
135 | 1,135.00 | 283.00 | 94.00 |
140 | 1,200.00 | 300.00 | 100.00 |
145 | 1,270.00 | 316.00 | 105.00 |
150 | 1,335.00 | 333.00 | 111.00 |
155 | 1,400.00 | 350.00 | 116.00 |
160 | 1,470.00 | 366.00 | 122.00 |
165 | 1,535.00 | 383.00 | 127.00 |
170 | 1,600.00 | 400.00 | 133.00 |
175 | 1,670.00 | 416.00 | 138.00 |
180 | 1,735.00 | 433.00 | 144.00 |
185 | 1,800.00 | 450.00 | 150.00 |
190 | 1,870.00 | 467.00 | 155.00 |
195 | 1,935.00 | 483.00 | 161.00 |
200 | 2,000.00 | 500.00 | 166.00 |
205 | 2,070.00 | 517.00 | 172.00 |
210 | 2,135.00 | 533.00 | 177.00 |
215 | 2,200.00 | 550.00 | 183.00 |
220 | 2,270.00 | 567.00 | 189.00 |
225 or more | 2,335.00 | 583.00 | 194.00”. |
Back to top