Statutory Instruments
2011 No. 898
Value Added Tax
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2011
Made
23rd March 2011
Laid before the House of Commons
23rd March 2011
Coming into force
1st May 2011
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 2011.
(2) The Order comes into force on 1st May 2011 and has effect from the beginning of prescribed accounting periods beginning on or after that date.
Amendment of section 57(3) of the Value Added Tax Act 1994
2. —(1)Section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) is amended as follows.
(2) 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 | 630.00 | 157.00 | 52.00 |
| 125 | 945.00 | 236.00 | 78.00 |
| 130 | 1,010.00 | 252.00 | 84.00 |
| 135 | 1,070.00 | 268.00 | 89.00 |
| 140 | 1,135.00 | 283.00 | 94.00 |
| 145 | 1,200.00 | 299.00 | 99.00 |
| 150 | 1,260.00 | 315.00 | 105.00 |
| 155 | 1,325.00 | 331.00 | 110.00 |
| 160 | 1,385.00 | 346.00 | 115.00 |
| 165 | 1,450.00 | 362.00 | 120.00 |
| 170 | 1,515.00 | 378.00 | 126.00 |
| 175 | 1,575.00 | 394.00 | 131.00 |
| 180 | 1,640.00 | 409.00 | 136.00 |
| 185 | 1,705.00 | 425.00 | 141.00 |
| 190 | 1,765.00 | 441.00 | 147.00 |
| 195 | 1,830.00 | 457.00 | 152.00 |
| 200 | 1,890.00 | 472.00 | 157.00 |
| 205 | 1,955.00 | 488.00 | 162.00 |
| 210 | 2,020.00 | 504.00 | 168.00 |
| 215 | 2,080.00 | 520.00 | 173.00 |
| 220 | 2,145.00 | 536.00 | 178.00 |
| 225 or more | 2,205.00 | 551.00 | 183.00 ” |
(3) In the Notes, in Note (6)(c)( 3 ) for “230” substitute “225”.
Michael Fabricant
James Duddridge
Two of the Lords Commissioners of Her Majesty’s Treasury
23rd March 2011
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. 2010/919 .
The Notes in 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. 2010/919 .