Substitution of Table A in section 57(3) of the Value Added Tax Act 19942
In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) for Table A2 substitute—
Table A
Description of vehicle:
vehicle’s CO2 emissions figure
12 month period
£
3 month period
£
1 month period
£
120 or less
505.00
126.00
42.00
125
755.00
189.00
63.00
130
755.00
189.00
63.00
135
755.00
189.00
63.00
140
805.00
201.00
67.00
145
855.00
214.00
71.00
150
905.00
226.00
75.00
155
960.00
239.00
79.00
160
1,010.00
251.00
83.00
165
1,060.00
264.00
88.00
170
1,110.00
276.00
92.00
175
1,160.00
289.00
96.00
180
1,210.00
302.00
100.00
185
1,260.00
314.00
104.00
190
1,310.00
327.00
109.00
195
1,360.00
339.00
113.00
200
1,410.00
352.00
117.00
205
1,465.00
365.00
121.00
210
1,515.00
378.00
126.00
215
1,565.00
390.00
130.00
220
1,615.00
403.00
134.00
225
1,665.00
416.00
138.00
230
1,715.00
428.00
142.00
235 or more
1,765.00
441.00
147.00