{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2012/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2012/article-2.json",
  "legislation": "uksi/2012/882",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2012",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2012",
  "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 CO 2 emissions figure\n12 month period\n£\n3 month period\n£\n1 month period\n£\n120 or less\n665.00\n166.00\n55.00\n125\n1,000.00\n250.00\n83.00\n130\n1,065.00\n266.00\n88.00\n135\n1,135.00\n283.00\n94.00\n140\n1,200.00\n300.00\n100.00\n145\n1,270.00\n316.00\n105.00\n150\n1,335.00\n333.00\n111.00\n155\n1,400.00\n350.00\n116.00\n160\n1,470.00\n366.00\n122.00\n165\n1,535.00\n383.00\n127.00\n170\n1,600.00\n400.00\n133.00\n175\n1,670.00\n416.00\n138.00\n180\n1,735.00\n433.00\n144.00\n185\n1,800.00\n450.00\n150.00\n190\n1,870.00\n467.00\n155.00\n195\n1,935.00\n483.00\n161.00\n200\n2,000.00\n500.00\n166.00\n205\n2,070.00\n517.00\n172.00\n210\n2,135.00\n533.00\n177.00\n215\n2,200.00\n550.00\n183.00\n220\n2,270.00\n567.00\n189.00\n225 or more\n2,335.00\n583.00\n194.00\n”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2011/898."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2012/882/article/2",
    "retrieved_at": "2026-10-29T01:36:06.373397+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."
}