Substitution of Table A in section 57(3) of the Value Added Tax Act 1994
This section has no associated Explanatory Memorandum
2. In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) for Table A(1) 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” |
(1)
Table A was last substituted by S.I. 2008/722.