Statutory Instruments
2012 No. 882
Value Added Tax
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2012
Made
20th March 2012
Laid before the House of Commons
21st March 2012
Coming into force
1st May 2012
The Treasury, in exercise of the powers conferred by section 57(4) to (4G) of the Value Added Tax Act 1994( 1 ), make the following Order.
Citation, commencement and effect
1. —(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2012.
(2) This Order comes into force on 1st May 2012 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 | 665.00 | 166.00 | 55.00 |
| 125 | 1,000.00 | 250.00 | 83.00 |
| 130 | 1,065.00 | 266.00 | 88.00 |
| 135 | 1,135.00 | 283.00 | 94.00 |
| 140 | 1,200.00 | 300.00 | 100.00 |
| 145 | 1,270.00 | 316.00 | 105.00 |
| 150 | 1,335.00 | 333.00 | 111.00 |
| 155 | 1,400.00 | 350.00 | 116.00 |
| 160 | 1,470.00 | 366.00 | 122.00 |
| 165 | 1,535.00 | 383.00 | 127.00 |
| 170 | 1,600.00 | 400.00 | 133.00 |
| 175 | 1,670.00 | 416.00 | 138.00 |
| 180 | 1,735.00 | 433.00 | 144.00 |
| 185 | 1,800.00 | 450.00 | 150.00 |
| 190 | 1,870.00 | 467.00 | 155.00 |
| 195 | 1,935.00 | 483.00 | 161.00 |
| 200 | 2,000.00 | 500.00 | 166.00 |
| 205 | 2,070.00 | 517.00 | 172.00 |
| 210 | 2,135.00 | 533.00 | 177.00 |
| 215 | 2,200.00 | 550.00 | 183.00 |
| 220 | 2,270.00 | 567.00 | 189.00 |
| 225 or more | 2,335.00 | 583.00 | 194.00 ” . |
Angela Watkinson
Michael Fabricant
Two of the Lords Commissioners of Her Majesty’s Treasury
20th March 2012
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. 2011/898 .