{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010.json",
  "id": "uksi/2010/919",
  "title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2010",
  "short_title": "Value Added Tax (Consideration for Fuel Provided for Private Use) 2010",
  "long_title": "VAT is payable if road fuel of a business is used for private motoring. The amounts are set out in Table A in section 57(3) of the Value Added Tax Act 1994 (c.23), which applies flat rate values to vehicles based on their CO2 emissions. Section 57(4) provides that the Treasury may by order taking effect from the beginning of any prescribed accounting period substitute a new table for Table A. New tables have been substituted annually to ensure the flat rates reflect any changes in road fuel costs. The most recent amendment was the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2009 (S.I. 2009/1030).",
  "citation": "S.I. 2010/919",
  "type": "uksi",
  "year": "2010",
  "number": "919",
  "version": "current",
  "date": "2010-03-24",
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    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": "Citation, commencement and effect",
      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": "Substitution of Table A in section 57(3) of the Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": "Notes",
      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/signature",
      "extent": null,
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    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/note",
      "extent": null,
      "status": null,
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    }
  ],
  "has_text": true,
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    {
      "title": "Printed copy",
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      "language": null,
      "date": "2010-03-24",
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      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/pdf/uksi_20100919_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/919/pdfs/uksi_20100919_en.pdf"
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    {
      "title": "Explanatory Memorandum",
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      "language": null,
      "date": "2010-03-24",
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      "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/pdf/uksiem_20100919_en.pdf",
      "source_url": "https://www.legislation.gov.uk/uksi/2010/919/pdfs/uksiem_20100919_en.pdf"
    }
  ],
  "outstanding_effects": [],
  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/57"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/changes.json",
  "changes_made_by": 2,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/919",
    "retrieved_at": "2026-10-29T02:46:19.995048+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."
}