{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2011/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2011/article-2.json",
  "legislation": "uksi/2011/898",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2011",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2011",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": "Amendment of section 57(3) of the Value Added Tax Act 1994",
  "text": "(1) Section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) is amended as follows.\n(2) 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\n630.00\n157.00\n52.00\n125\n945.00\n236.00\n78.00\n130\n1,010.00\n252.00\n84.00\n135\n1,070.00\n268.00\n89.00\n140\n1,135.00\n283.00\n94.00\n145\n1,200.00\n299.00\n99.00\n150\n1,260.00\n315.00\n105.00\n155\n1,325.00\n331.00\n110.00\n160\n1,385.00\n346.00\n115.00\n165\n1,450.00\n362.00\n120.00\n170\n1,515.00\n378.00\n126.00\n175\n1,575.00\n394.00\n131.00\n180\n1,640.00\n409.00\n136.00\n185\n1,705.00\n425.00\n141.00\n190\n1,765.00\n441.00\n147.00\n195\n1,830.00\n457.00\n152.00\n200\n1,890.00\n472.00\n157.00\n205\n1,955.00\n488.00\n162.00\n210\n2,020.00\n504.00\n168.00\n215\n2,080.00\n520.00\n173.00\n220\n2,145.00\n536.00\n178.00\n225 or more\n2,205.00\n551.00\n183.00\n”\n(3) In the Notes, in Note (6)(c) for “230” substitute “225”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2010/919."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "The Notes in section 57(3) of the Value Added Tax Act 1994 were inserted by S.I. 2007/966. Note (6)(c) was amended by S.I. 2010/919."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/898/article/2",
    "retrieved_at": "2026-10-29T02:11:20.871843+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."
}