{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2008/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2008/article-2.json",
  "legislation": "uksi/2008/722",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2008",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Substitution of Table A in section 57(3) of the Value Added Tax Act 1994",
  "text": "In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) for Table A substitute—\nTable A\nDescription of vehicle:\nvehicle’s CO2 emissions figure\n12 month period\n£\n3 month period\n£\n1 month period\n£\n120 or less\n555.00\n138.00\n46.00\n125\n830.00\n207.00\n69.00\n130\n830.00\n207.00\n69.00\n135\n830.00\n207.00\n69.00\n140\n885.00\n221.00\n73.00\n145\n940.00\n234.00\n78.00\n150\n995.00\n248.00\n82.00\n155\n1,050.00\n262.00\n87.00\n160\n1,105.00\n276.00\n92.00\n165\n1,160.00\n290.00\n96.00\n170\n1,215.00\n303.00\n101.00\n175\n1,270.00\n317.00\n105.00\n180\n1,325.00\n331.00\n110.00\n185\n1,380.00\n345.00\n115.00\n190\n1,435.00\n359.00\n119.00\n195\n1,490.00\n373.00\n124.00\n200\n1,545.00\n386.00\n128.00\n205\n1,605.00\n400.00\n133.00\n210\n1,660.00\n414.00\n138.00\n215\n1,715.00\n428.00\n142.00\n220\n1,770.00\n442.00\n147.00\n225\n1,825.00\n455.00\n151.00\n230\n1,880.00\n469.00\n156.00\n235 or more\n1,935.00\n483.00\n161.00\nNotes",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2007/966."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/722/article/2",
    "retrieved_at": "2026-10-29T03:33:33.314108+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."
}