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(1) substitute—
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)(2) for “230” substitute “225”.
Table A was last substituted by S.I. 2010/919.
The Notes in section 57(3) of the Value Added Tax Act 1994 were inserted by S.I. 2007/966. Note (6)(c) was amended by S.I. 2010/919.