Statutory Instruments
2007 No. 966
value added tax
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007
Made
22nd March 2007
Laid before the House of Commons
22nd March 2007
Coming into force
1st May 2007
The Treasury make the following Order in exercise of the powers conferred by section 57(4) and (4A) to (4D) of the Value Added Tax Act 1994( 1 ):
1. This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007, comes into force on 1st May 2007 and has effect from the beginning of prescribed accounting periods beginning on or after that date.
2. Amend section 57 of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) as follows.
3. In subsection (3) for Table A( 2 ) substitute—
Table A
| Description of vehicle: vehicle’s CO 2 emissions figure | 12 month period £ | 3 month period £ | 1 month period £ |
|---|---|---|---|
| 140 or less | 730.00 | 182.00 | 60.00 |
| 145 | 780.00 | 195.00 | 65.00 |
| 150 | 830.00 | 207.00 | 69.00 |
| 155 | 880.00 | 219.00 | 73.00 |
| 160 | 925.00 | 231.00 | 77.00 |
| 165 | 975.00 | 243.00 | 81.00 |
| 170 | 1,025.00 | 256.00 | 85.00 |
| 175 | 1,075.00 | 268.00 | 89.00 |
| 180 | 1,120.00 | 280.00 | 93.00 |
| 185 | 1,170.00 | 292.00 | 97.00 |
| 190 | 1,220.00 | 304.00 | 101.00 |
| 195 | 1,270.00 | 317.00 | 105.00 |
| 200 | 1,315.00 | 329.00 | 109.00 |
| 205 | 1,365.00 | 341.00 | 113.00 |
| 210 | 1,415.00 | 353.00 | 117.00 |
| 215 | 1,465.00 | 365.00 | 121.00 |
| 220 | 1,510.00 | 378.00 | 126.00 |
| 225 | 1,560.00 | 390.00 | 130.00 |
| 230 | 1,610.00 | 402.00 | 134.00 |
| 235 | 1,660.00 | 414.00 | 138.00 |
| 240 or more | 1,705.00 | 426.00 | 142.00 |
4. At the end of subsection (3) insert—
“ Notes
If a CO 2 emissions figure is specified in relation to a vehicle in an EC certificate of conformity or a UK approval certificate, the vehicle’s CO 2 emissions figure for the purposes of Table A is determined as follows.
If only one figure is specified in the certificate, that figure is the vehicle’s CO 2 emissions figure for those purposes.
If more than one figure is specified in the certificate, the figure specified as the CO 2 (combined) emissions figure is the vehicle’s CO 2 emissions figure for those purposes.
If separate CO 2 emissions figures are specified for different fuels, the lowest figure specified or, in a case within note (3), the lowest CO 2 emissions (combined) figure specified is the vehicle’s CO 2 emissions figure for those purposes.
If the vehicle’s CO 2 emissions figure (determined in accordance with notes (2) to (4)) is not a multiple of 5, it is rounded down to the nearest multiple of 5 for those purposes.
If no EC certificate of conformity or UK approval certificate is issued in relation to a vehicle or no emissions figure is specified in relation to it in any such certificate, the vehicle’s CO 2 emissions figure for those purposes is—
140 or less (if its cylinder capacity is 1,400 cubic centimetres or less),
175 (if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres), and
240 or more (if its cylinder capacity exceeds 2,000 cubic centimetres). ” .
Claire Ward
Alan Campbell
Two of the Lords Commissioners of Her Majesty’s Treasury
22nd March 2007
1994 c.23 ; section 57 was amended by section 2 of the Finance (No.2) Act 2005 (c.22) .
Table A was last substituted by S.I. 2006/868 .
1994 c.23 ; section 57 was amended by section 2 of the Finance (No.2) Act 2005 (c.22) .
Table A was last substituted by S.I. 2006 No. 868 .
OJ No L272, 3.10.2006, p15.
See articles 1(1) and (2) of the Order.
The Finance (No. 2) Act, Section 2(7), (Appointed Day) Order 2007, S.I. 2007 No. 946(C.38) .