# The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007, Article 4


At the end of subsection (3) insert—
“Notes
(1) If a CO2 emissions figure is specified in relation to a vehicle in an EC certificate of conformity or a UK approval certificate, the vehicle’s CO2 emissions figure for the purposes of Table A is determined as follows.
(2) If only one figure is specified in the certificate, that figure is the vehicle’s CO2 emissions figure for those purposes.
(3) If more than one figure is specified in the certificate, the figure specified as the CO2 (combined) emissions figure is the vehicle’s CO2 emissions figure for those purposes.
(4) If separate CO2 emissions figures are specified for different fuels, the lowest figure specified or, in a case within note (3), the lowest CO2 emissions (combined) figure specified is the vehicle’s CO2 emissions figure for those purposes.
(5) If the vehicle’s CO2 emissions figure (determined in accordance with notes (2) to (4)) is not a multiple of 5, it is rounded down to the nearest multiple of 5 for those purposes.
(6) If no EC certificate of conformity or UK approval certificate is issued in relation to a vehicle or no emissions figure is specified in relation to it in any such certificate, the vehicle’s CO2 emissions figure for those purposes is—
(a) 140 or less (if its cylinder capacity is 1,400 cubic centimetres or less),
(b) 175 (if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres), and
(c) 240 or more (if its cylinder capacity exceeds 2,000 cubic centimetres).”.

---
Source: https://www.legislation.gov.uk/uksi/2007/966/article/4 (the official version)
Page: https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2007/article-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.