Statutory Instruments
2006 No. 868
VALUE ADDED TAX
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2006
Made
22nd March 2006
Laid before the House of Commons
22nd March 2006
Coming into force
1st May 2006
The Treasury make the following Order in exercise of the powers conferred by section 57(4) of the Value Added Tax Act 1994 ( 1 ):
1. —(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2006 and comes into force on 1st May 2006.
(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2006.
2. For Table A in section 57 of the Value Added Tax Act 1994( 2 ) substitute–
Table A
| Description of vehicle (Type of engine and cylinder capacity in cubic centimetres) | 12 month period £ | 3 month period £ | 1 month period £ |
|---|---|---|---|
| Diesel engine | |||
| 2000 or less | 1040 | 260 | 86 |
| More than 2000 | 1325 | 331 | 110 |
| Any other type of engine | |||
| 1400 or less | 1095 | 273 | 91 |
| More than 1400 but not more than 2000 | 1385 | 346 | 115 |
| More than 2000 | 2035 | 508 | 169 |
Tom Watson
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd March 2006
Table A was last substituted by S.I. 2005/722
Sections 56 and 57 of the Value Added Tax Act 1994.
Table A was last substituted by S. I. 2005/722
O J No L212, 2.8.1986,p35.
See articles 1(2) and 2 of the Order.