Statutory Instruments
2009 No. 1030
Value Added Tax
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2009
Made
22nd April 2009
Laid before the House of Commons
22nd April 2009
Coming into force
1st May 2009
The Treasury make the following Order in exercise of the powers conferred by section 57(4) and (4A) of the Value Added Tax Act 1994( 1 ).
Citation, commencement and effect
1. —(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2009.
(2) The Order comes into force on 1st May 2009 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 CO2 emissions figure | 12 month period £ | 3 month period £ | 1 month period £ |
|---|---|---|---|
| 120 or less | 505.00 | 126.00 | 42.00 |
| 125 | 755.00 | 189.00 | 63.00 |
| 130 | 755.00 | 189.00 | 63.00 |
| 135 | 755.00 | 189.00 | 63.00 |
| 140 | 805.00 | 201.00 | 67.00 |
| 145 | 855.00 | 214.00 | 71.00 |
| 150 | 905.00 | 226.00 | 75.00 |
| 155 | 960.00 | 239.00 | 79.00 |
| 160 | 1,010.00 | 251.00 | 83.00 |
| 165 | 1,060.00 | 264.00 | 88.00 |
| 170 | 1,110.00 | 276.00 | 92.00 |
| 175 | 1,160.00 | 289.00 | 96.00 |
| 180 | 1,210.00 | 302.00 | 100.00 |
| 185 | 1,260.00 | 314.00 | 104.00 |
| 190 | 1,310.00 | 327.00 | 109.00 |
| 195 | 1,360.00 | 339.00 | 113.00 |
| 200 | 1,410.00 | 352.00 | 117.00 |
| 205 | 1,465.00 | 365.00 | 121.00 |
| 210 | 1,515.00 | 378.00 | 126.00 |
| 215 | 1,565.00 | 390.00 | 130.00 |
| 220 | 1,615.00 | 403.00 | 134.00 |
| 225 | 1,665.00 | 416.00 | 138.00 |
| 230 | 1,715.00 | 428.00 | 142.00 |
| 235 or more | 1,765.00 | 441.00 | 147.00 ” |
Steve McCabe
Bob Blizzard
Two of the Lords Commissioners to Her Majesty’s Treasury
22nd April 2009
1994 c.23 ; subsection (4A) of section 57 was inserted by section 2 of the Finance (No.2) Act 2005 (c.22) .
Table A was last substituted by S.I. 2008/722 .