The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013

Amendment of section 57(3) of the Value Added Tax Act 1994

This section has no associated Explanatory Memorandum

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—

Table A

Description of vehicle:

vehicle’s CO2 emissions figure

12 month period

£

3 month period

£

1 month period

£

120 or less675.00168.0056.00
1251,010.00253.0084.00
1301,080.00269.0089.00
1351,145.00286.0095.00
1401,215.00303.00101.00
1451,280.00320.00106.00
1501,350.00337.00112.00
1551,415.00354.00118.00
1601,485.00371.00123.00
1651,550.00388.00129.00
1701,620.00404.00134.00
1751,685.00421.00140.00
1801,755.00438.00146.00
1851,820.00455.00151.00
1901,890.00472.00157.00
1951,955.00489.00163.00
2002,025.00506.00168.00
2052,090.00523.00174.00
2102,160.00539.00179.00
2152,225.00556.00185.00
2202,295.00573.00191.00
225 or more2,360.00590.00196.00
(1)

Table A was last substituted by S.I. 2012/882.