{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2009/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2009/article-2.json",
  "legislation": "uksi/2009/1030",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2009",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2009",
  "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—\n“\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\n505.00\n126.00\n42.00\n125\n755.00\n189.00\n63.00\n130\n755.00\n189.00\n63.00\n135\n755.00\n189.00\n63.00\n140\n805.00\n201.00\n67.00\n145\n855.00\n214.00\n71.00\n150\n905.00\n226.00\n75.00\n155\n960.00\n239.00\n79.00\n160\n1,010.00\n251.00\n83.00\n165\n1,060.00\n264.00\n88.00\n170\n1,110.00\n276.00\n92.00\n175\n1,160.00\n289.00\n96.00\n180\n1,210.00\n302.00\n100.00\n185\n1,260.00\n314.00\n104.00\n190\n1,310.00\n327.00\n109.00\n195\n1,360.00\n339.00\n113.00\n200\n1,410.00\n352.00\n117.00\n205\n1,465.00\n365.00\n121.00\n210\n1,515.00\n378.00\n126.00\n215\n1,565.00\n390.00\n130.00\n220\n1,615.00\n403.00\n134.00\n225\n1,665.00\n416.00\n138.00\n230\n1,715.00\n428.00\n142.00\n235 or more\n1,765.00\n441.00\n147.00\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2008/722."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2009/1030/article/2",
    "retrieved_at": "2026-10-29T03:12:55.759095+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."
}