{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010/article-2.json",
  "legislation": "uksi/2010/919",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2010",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2010",
  "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\n570.00\n141.00\n47.00\n125\n850.00\n212.00\n70.00\n130\n850.00\n212.00\n70.00\n135\n910.00\n227.00\n75.00\n140\n965.00\n241.00\n80.00\n145\n1,020.00\n255.00\n85.00\n150\n1,080.00\n269.00\n89.00\n155\n1,135.00\n283.00\n94.00\n160\n1,190.00\n297.00\n99.00\n165\n1,250.00\n312.00\n104.00\n170\n1,305.00\n326.00\n108.00\n175\n1,360.00\n340.00\n113.00\n180\n1,420.00\n354.00\n118.00\n185\n1,475.00\n368.00\n122.00\n190\n1,530.00\n383.00\n127.00\n195\n1,590.00\n397.00\n132.00\n200\n1,645.00\n411.00\n137.00\n205\n1,705.00\n425.00\n141.00\n210\n1,760.00\n439.00\n146.00\n215\n1,815.00\n454.00\n151.00\n220\n1,875.00\n468.00\n156.00\n225\n1,930.00\n482.00\n160.00\n230 or more\n1,985.00\n496.00\n165.00\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2009/1030."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2010/919/article/2",
    "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."
}