Article 2 Substitution of Table A in section 57(3) of the Value Added Tax Act 1994
In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) for Table Af1 substitute—
Table A
Description of vehicle: vehicle’s CO2 emissions figure | 12 month period £ | 3 month period £ | 1 month period £ |
|---|---|---|---|
| 120 or less | 555.00 | 138.00 | 46.00 |
| 125 | 830.00 | 207.00 | 69.00 |
| 130 | 830.00 | 207.00 | 69.00 |
| 135 | 830.00 | 207.00 | 69.00 |
| 140 | 885.00 | 221.00 | 73.00 |
| 145 | 940.00 | 234.00 | 78.00 |
| 150 | 995.00 | 248.00 | 82.00 |
| 155 | 1,050.00 | 262.00 | 87.00 |
| 160 | 1,105.00 | 276.00 | 92.00 |
| 165 | 1,160.00 | 290.00 | 96.00 |
| 170 | 1,215.00 | 303.00 | 101.00 |
| 175 | 1,270.00 | 317.00 | 105.00 |
| 180 | 1,325.00 | 331.00 | 110.00 |
| 185 | 1,380.00 | 345.00 | 115.00 |
| 190 | 1,435.00 | 359.00 | 119.00 |
| 195 | 1,490.00 | 373.00 | 124.00 |
| 200 | 1,545.00 | 386.00 | 128.00 |
| 205 | 1,605.00 | 400.00 | 133.00 |
| 210 | 1,660.00 | 414.00 | 138.00 |
| 215 | 1,715.00 | 428.00 | 142.00 |
| 220 | 1,770.00 | 442.00 | 147.00 |
| 225 | 1,825.00 | 455.00 | 151.00 |
| 230 | 1,880.00 | 469.00 | 156.00 |
| 235 or more | 1,935.00 | 483.00 | 161.00 |
Notes
Annotations
Footnotes
- f1
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Table A was last substituted by S.I. 2007/966.