{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2006/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2006/article-2.json",
  "legislation": "uksi/2006/868",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2006",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2006",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For Table A in section 57 of the Value Added Tax Act 1994 substitute–\nTable A\nDescription of vehicle (Type of engine and cylinder capacity in cubic centimetres)\n12 month\nperiod £\n3 month\nperiod £\n1 month\nperiod £\nDiesel engine\n2000 or less\n1040\n260\n86\nMore than 2000\n1325\n331\n110\nAny other type of engine\n1400 or less\n1095\n273\n91\nMore than 1400 but not more than 2000\n1385\n346\n115\nMore than 2000\n2035\n508\n169",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2005/722"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2006/868/article/2",
    "retrieved_at": "2026-10-29T04:33:23.585827+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."
}