Amendment of section 57(3) of the Value Added Tax Act 19942
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 A2 substitute—
Table A
Description of vehicle:
vehicle’s CO2 emissions figure
12 month period
£
3 month period
£
1 month period
£
120 or less
630.00
157.00
52.00
125
945.00
236.00
78.00
130
1,010.00
252.00
84.00
135
1,070.00
268.00
89.00
140
1,135.00
283.00
94.00
145
1,200.00
299.00
99.00
150
1,260.00
315.00
105.00
155
1,325.00
331.00
110.00
160
1,385.00
346.00
115.00
165
1,450.00
362.00
120.00
170
1,515.00
378.00
126.00
175
1,575.00
394.00
131.00
180
1,640.00
409.00
136.00
185
1,705.00
425.00
141.00
190
1,765.00
441.00
147.00
195
1,830.00
457.00
152.00
200
1,890.00
472.00
157.00
205
1,955.00
488.00
162.00
210
2,020.00
504.00
168.00
215
2,080.00
520.00
173.00
220
2,145.00
536.00
178.00
225 or more
2,205.00
551.00
183.00
3
In the Notes, in Note (6)(c)3 for “230” substitute “225”.