Statutory Instruments
2008 No. 722
Value Added Tax
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008
Made
12th March 2008
Laid before the House of Commons
13th March 2008
Coming into force
1st May 2008
The Treasury make the following Order in exercise of the powers conferred by section 57(4) to (4G) of the Value Added Tax Act 1994( 1 ):
Citation, commencement and effect
1. This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008, comes into force on 1st May 2008 and has effect from the beginning of prescribed accounting periods beginning on or after that date.
Substitution of Table A in section 57(3) of the Value Added Tax Act 1994
2. In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) 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 £ |
|---|---|---|---|
| 120 or less | 555.00 | 138.00 | 46.00 |
| 125 | 830.00 | 207.00 | 69.00 |
| 130 | 830.00 | 207.00 | 69.00 |
| 135 | 830.00 | 207.00 | 69.00 |
| 140 | 885.00 | 221.00 | 73.00 |
| 145 | 940.00 | 234.00 | 78.00 |
| 150 | 995.00 | 248.00 | 82.00 |
| 155 | 1,050.00 | 262.00 | 87.00 |
| 160 | 1,105.00 | 276.00 | 92.00 |
| 165 | 1,160.00 | 290.00 | 96.00 |
| 170 | 1,215.00 | 303.00 | 101.00 |
| 175 | 1,270.00 | 317.00 | 105.00 |
| 180 | 1,325.00 | 331.00 | 110.00 |
| 185 | 1,380.00 | 345.00 | 115.00 |
| 190 | 1,435.00 | 359.00 | 119.00 |
| 195 | 1,490.00 | 373.00 | 124.00 |
| 200 | 1,545.00 | 386.00 | 128.00 |
| 205 | 1,605.00 | 400.00 | 133.00 |
| 210 | 1,660.00 | 414.00 | 138.00 |
| 215 | 1,715.00 | 428.00 | 142.00 |
| 220 | 1,770.00 | 442.00 | 147.00 |
| 225 | 1,825.00 | 455.00 | 151.00 |
| 230 | 1,880.00 | 469.00 | 156.00 |
| 235 or more | 1,935.00 | 483.00 | 161.00 |
Notes
3. Amend Note (6) to section 57(3) of the Value Added Tax Act 1994 as follows—
(a) In Note (6)(a) immediately following “140” delete the words “or less”, and
(b) In Note (6)(c) for “240”, substitute “235”.
Dave Watts
Steve McCabe
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 2008
1994 c.23 ; section 57 was amended, and subsections (4A) to (4G) were inserted, by section 2 of the Finance (No.2) Act 2005 (c.22) .
Table A was last substituted by S.I. 2007/966 .
OJ No L272, 3.10.2006, p15.