Statutory Instruments
2013 No. 659
Value Added Tax
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013
Made
19th March 2013
Laid before the House of Commons
20th March 2013
Coming into force
1st May 2013
The Treasury, in exercise of the powers conferred by section 57(4) and (4A) of the Value Added Tax Act 1994( 1 ), make the following Order.
Citation and commencement
1. —(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013.
(2) This Order comes into force on 1st May 2013 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 CO2 emissions figure | 12 month period £ | 3 month period £ | 1 month period £ |
|---|---|---|---|
| 120 or less | 675.00 | 168.00 | 56.00 |
| 125 | 1,010.00 | 253.00 | 84.00 |
| 130 | 1,080.00 | 269.00 | 89.00 |
| 135 | 1,145.00 | 286.00 | 95.00 |
| 140 | 1,215.00 | 303.00 | 101.00 |
| 145 | 1,280.00 | 320.00 | 106.00 |
| 150 | 1,350.00 | 337.00 | 112.00 |
| 155 | 1,415.00 | 354.00 | 118.00 |
| 160 | 1,485.00 | 371.00 | 123.00 |
| 165 | 1,550.00 | 388.00 | 129.00 |
| 170 | 1,620.00 | 404.00 | 134.00 |
| 175 | 1,685.00 | 421.00 | 140.00 |
| 180 | 1,755.00 | 438.00 | 146.00 |
| 185 | 1,820.00 | 455.00 | 151.00 |
| 190 | 1,890.00 | 472.00 | 157.00 |
| 195 | 1,955.00 | 489.00 | 163.00 |
| 200 | 2,025.00 | 506.00 | 168.00 |
| 205 | 2,090.00 | 523.00 | 174.00 |
| 210 | 2,160.00 | 539.00 | 179.00 |
| 215 | 2,225.00 | 556.00 | 185.00 |
| 220 | 2,295.00 | 573.00 | 191.00 |
| 225 or more | 2,360.00 | 590.00 | 196.00 ” |
Stephen Crabb
Anne Milton
Two of the Lords Commissioners of Her Majesty’s Treasury
19th March 2013
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. 2012/882 .