Statutory Instruments
2010 No. 919
Value Added Tax
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2010
Made
24th March 2010
Laid before the House of Commons
24th March 2010
Coming into force
1st May 2010
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. —(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2010.
(2) The Order comes into force on 1st May 2010 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 | 570.00 | 141.00 | 47.00 |
| 125 | 850.00 | 212.00 | 70.00 |
| 130 | 850.00 | 212.00 | 70.00 |
| 135 | 910.00 | 227.00 | 75.00 |
| 140 | 965.00 | 241.00 | 80.00 |
| 145 | 1,020.00 | 255.00 | 85.00 |
| 150 | 1,080.00 | 269.00 | 89.00 |
| 155 | 1,135.00 | 283.00 | 94.00 |
| 160 | 1,190.00 | 297.00 | 99.00 |
| 165 | 1,250.00 | 312.00 | 104.00 |
| 170 | 1,305.00 | 326.00 | 108.00 |
| 175 | 1,360.00 | 340.00 | 113.00 |
| 180 | 1,420.00 | 354.00 | 118.00 |
| 185 | 1,475.00 | 368.00 | 122.00 |
| 190 | 1,530.00 | 383.00 | 127.00 |
| 195 | 1,590.00 | 397.00 | 132.00 |
| 200 | 1,645.00 | 411.00 | 137.00 |
| 205 | 1,705.00 | 425.00 | 141.00 |
| 210 | 1,760.00 | 439.00 | 146.00 |
| 215 | 1,815.00 | 454.00 | 151.00 |
| 220 | 1,875.00 | 468.00 | 156.00 |
| 225 | 1,930.00 | 482.00 | 160.00 |
| 230 or more | 1,985.00 | 496.00 | 165.00 ” |
Notes
3. In Note (6)(c)( 3 ) to section 57(3) of the Value Added Tax Act 1994 for “235” substitute “230”.
Tony Cunningham
Dave Watts
Two of the Lords Commissioners of Her Majesty’s Treasury
24th March 2010
1994 c.23 ; subsections (4A) to (4G) of section 57 were inserted by section 2 of the Finance (No.2) Act 2005 (c.22) .
Table A was last substituted by S.I. 2009/1030 .
The notes to section 57(3) of the Value Added Tax Act 1994 were inserted by S.I. 2007/966 . Note (6)(c) was amended by S.I. 2008/722 .