# The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2005, Article 2


For Table A in section 57 of the Value Added Tax Act 1994 substitute–
TABLE A
Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)
12 month period £
3 month period £
1 month period £
Diesel engine
2000 or less
945
236
78
More than 2000
1200
300
100
Any other type of engine
1400 or less
985
246
82
More than 1400 but not more than 2000
1245
311
103
More than 2000
1830
457
152

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Source: https://www.legislation.gov.uk/uksi/2005/722/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2005/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.