{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2001/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2001/article-2.json",
  "legislation": "uksi/2001/736",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2001",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2001",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For Table A in section 57 of the Value Added Tax Act 1994 there shall be substituted the following—\n“\nTABLE A\nDescription of vehicle (Type of engine and cylinder capacity in cubic centimetres)\n12 month period\n3 month period\n1 month period\n£\n£\n£\nDiesel engine\n2000 or less\n900.00\n225.00\n75.00\nMore than 2000\n1,145.00\n286.00\n95.00\nAny other type of engine\n1400 or less\n970.00\n242.00\n80.00\nMore than 1400 but not more than 2000\n1,230.00\n307.00\n102.00\nMore than 2000\n1,815.00\n453.00\n151.00\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2000/811."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2001/736/article/2",
    "retrieved_at": "2026-10-29T07:59:21.375753+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}