Value Added Tax Act 1994

57 Determination of consideration for fuel supplied for private use. U.K.

(1) This section has effect to determine the consideration referred to in section 56(7) in respect of any one vehicle; and in this section—

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

• “the individual” means the individual to whom those supplies are treated as made.

[F1 (1A) Where the prescribed accounting period is a period of 12 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) Where the prescribed accounting period is a period of 3 months, the consideration appropriate to any vehicle is that specified in relation to a vehicle of the appropriate description in the [F2 third] column of Table A below.

(3) 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 [F3 fourth] column of Table A below.

[F4 Table A

Description of vehicle: vehicle’s CO2 emissions figure	12 month period £	3 month period £	1 month period £
120 or less	675.00	168.00	56.00
125	1,010.00	253.00	84.00
130	1,080.00	269.00	89.00
135	1,145.00	286.00	95.00
140	1,215.00	303.00	101.00
145	1,280.00	320.00	106.00
150	1,350.00	337.00	112.00
155	1,415.00	354.00	118.00
160	1,485.00	371.00	123.00
165	1,550.00	388.00	129.00
170	1,620.00	404.00	134.00
175	1,685.00	421.00	140.00
180	1,755.00	438.00	146.00
185	1,820.00	455.00	151.00
190	1,890.00	472.00	157.00
195	1,955.00	489.00	163.00
200	2,025.00	506.00	168.00
205	2,090.00	523.00	174.00
210	2,160.00	539.00	179.00
215	2,225.00	556.00	185.00
220	2,295.00	573.00	191.00
225 or more	2,360.00	590.00	196.00]

[F5 Notes

(1)

If a CO₂ emissions figure is specified in relation to a vehicle in an EC certificate of conformity or a UK approval certificate, the vehicle’s CO₂ emissions figure for the purposes of Table A is determined as follows.

(2)

If only one figure is specified in the certificate, that figure is the vehicle’s CO₂ emissions figure for those purposes.

(3)

If more than one figure is specified in the certificate, the figure specified as the CO₂ (combined) emissions figure is the vehicle’s CO₂ emissions figure for those purposes.

(4)

If separate CO₂ emissions figures are specified for different fuels, the lowest figure specified or, in a case within note (3), the lowest CO₂ emissions (combined) figure specified is the vehicle’s CO₂ emissions figure for those purposes.

(5)

If the vehicle’s CO₂ emissions figure (determined in accordance with notes (2) to (4)) is not a multiple of 5, it is rounded down to the nearest multiple of 5 for those purposes.

(6)

If no EC certificate of conformity or UK approval certificate is issued in relation to a vehicle or no emissions figure is specified in relation to it in any such certificate, the vehicle’s CO₂ emissions figure for those purposes is—

(a)

140 F6 ... (if its cylinder capacity is 1,400 cubic centimetres or less),

(b)

175 (if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres), and

(c)

[F7 225] or more (if its cylinder capacity exceeds 2,000 cubic centimetres).]

(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 Table A for the time being set out above.

[F8 (4A) The power conferred by subsection (4) above includes power to substitute for Table A a Table (whether or not of the same or a similar configuration) where any description of vehicle may be by reference to any one or more of the following—

(a) the CO₂ emissions figure for the vehicle;

(b) the type or types of fuel or power by which the vehicle is, or is capable of being, propelled;

(c) the cylinder capacity of the engine in cubic centimetres.

(4B) The provision that may be included in any such Table includes provision for the purpose of enabling the consideration to be determined by reference to the Table—

(a) by applying a percentage specified in the Table to a monetary amount specified in the Table, or

(b) by any other method.

(4C) Table A, as from time to time substituted by virtue of subsection (4A) above, may be implemented or supplemented by either or both of the following—

(a) provision in Rules inserted before the Table, prescribing how the consideration is to be determined by reference to the Table;

(b) provision in Notes inserted after the Table in accordance with the following provisions of this section.

(4D) The provision that may be made in Notes includes provision—

(a) with respect to the interpretation or application of the Table or any Rules or Notes;

(b) with respect to the figure that is to be regarded as the CO₂ emissions figure for any vehicle or any particular description of vehicle;

(c) for treating a vehicle as a vehicle with a particular CO₂ emissions figure;

(d) for treating a vehicle with a CO₂ emissions figure as a vehicle with a different CO₂ emissions figure;

(e) for or in connection with determining the consideration appropriate to vehicles of any particular description (in particular, vehicles falling within any one or more of the descriptions in subsection (4E) below).

(4E) The descriptions are—

(a) vehicles capable of being propelled by any particular type or types of fuel or power;

(b) vehicles first registered before 1st January 1998;

(c) vehicles first registered on or after that date which satisfy the condition in subsection (4F) below (registration without a CO₂ emissions figure).

(4F) The condition is that the vehicle is not one which, when it is first registered, is so registered on the basis of—

(a) an EC certificate of conformity that specifies a CO₂ emissions figure, or

(b) a UK approval certificate that specifies such a figure.

(4G) Any Rules or Notes do not form part of the Table, but the Treasury, by order taking effect from the beginning of any prescribed accounting period beginning after the order is made, may—

(a) insert Rules or Notes,

(b) vary or remove Rules or Notes, or

(c) substitute any or all Rules or Notes.]

(5) Where, by virtue of section 56(8), subsection (7) of that section has effect as if, in the prescribed accounting period, supplies of fuel for private use made in respect of 2 or more vehicles were made in respect of only one vehicle, the consideration appropriate shall be determined as follows—

(a) if each of the 2 or more vehicles falls within the same description of vehicle specified in [F9 Table A above or any Notes, that Table and those Notes] 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 vehicle specified in that Table [F10 or those Notes] 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 that Table [F10 or those Notes].

(6) For the purposes of subsection (5)(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.

(7) In the case of a vehicle having an internal combustion engine with one or more reciprocating pistons, its cubic capacity for the purposes of Table A above [F11 and any Notes] is the capacity of its engine as calculated for the purposes of the M1 Vehicle Excise and Registration Act 1994.

(8) In the case of a vehicle not falling within subsection (7) above, its cubic capacity shall be such as may be determined for the purposes of Table A above [F12 and any Notes] by order by the Treasury.

[F13 (9) In this section—

• “CO₂ emissions figure” means a CO₂ emissions figure expressed in grams per kilometre driven;

• “EC certificate of conformity” means a certificate of conformity issued by a manufacturer under any provision of the law of a Member State implementing Article 6 of Council Directive 70/156/EEC, as from time to time amended;

• “Notes” means Notes inserted by virtue of subsection (4C)(b) above;

• “Rules” means Rules inserted by virtue of subsection (4C)(a) above;

• “UK approval certificate” means a certificate issued under—

  (a)

  section 58(1) or (4) of the Road Traffic Act 1988, or

  (b)

  Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981.

(10) If the Treasury consider it necessary or expedient to do so in consequence of—

(a) the form or content of any Table substituted or to be substituted by virtue of subsection (4A) above, or

(b) any provision included or to be included in Rules or Notes,

they may by order amend, repeal or replace so much of this section as for the time being follows subsection (1) and precedes Table A and relates to the use of that Table.]

Textual Amendments

F1 S. 57(1A) inserted (with application in relation to prescribed accounting periods beginning on or after 6.4.1995) by 1995 c. 4, s. 30(2)(6)(7)

F2 Word in s. 57(2) substituted (with application in relation to prescribed accounting periods beginning on or after 6.4.1995) by 1995 c. 4, s. 30(3)(6)(7)

F3 Word in s. 57(3) substituted (with application in relation to prescribed accounting periods beginning on or after 6.4.1995) by 1995 c. 4, s. 30(4)(6)(7)

F4 S. 57(3) Table A substituted (with effect in accordance with reg. 1(2) of the amending S.I.) by The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013 (S.I. 2013/659), arts. 1(2), 2(2)

F5 Words in s. 57(3) inserted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007 (S.I. 2007/966), arts. 1, 4

F6 Words in s. 57(3) Note (6)(a) deleted (with effect in accordance with art. 1 of the amending S.I.) by The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008 (S.I. 2008/722), arts. 1, 3(a)

F7 Word in s. 57(3) Note (6)(c) substituted (with effect in accordance with art. 1(2) of the amending S.I.) by The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2011 (S.I. 2011/898), arts. 1(2), 2(3)

F8 S. 57(4A)-(4G) inserted (22.3.2007) by Finance (No. 2) Act 2005 (c. 22), s. 2(2)(7); S.I. 2007/946, art. 2

F9 Words in s. 57(5)(a) substituted (22.3.2007) by Finance (No. 2) Act 2005 (c. 22), s. 2(3)(a)(7); S.I. 2007/946, art. 2

F10 Words in s. 57(5)(b) inserted (22.3.2007) by Finance (No. 2) Act 2005 (c. 22), s. 2(3)(b)(7); S.I. 2007/946, art. 2

F11 Words in s. 57(7) inserted (22.3.2007) by Finance (No. 2) Act 2005 (c. 22), s. 2(4)(7); S.I. 2007/946, art. 2

F12 Words in s. 57(8) inserted (22.3.2007) by Finance (No. 2) Act 2005 (c. 22), s. 2(5)(7); S.I. 2007/946, art. 2

F13 S. 57(9)(10) inserted (22.3.2007) by Finance (No. 2) Act 2005 (c. 22), s. 2(6)(7); S.I. 2007/946, art. 2

Marginal Citations

M1 1994 c. 22.