{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2013/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2013/article-2.json",
  "legislation": "uksi/2013/659",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2013",
  "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\n675.00\n168.00\n56.00\n125\n1,010.00\n253.00\n84.00\n130\n1,080.00\n269.00\n89.00\n135\n1,145.00\n286.00\n95.00\n140\n1,215.00\n303.00\n101.00\n145\n1,280.00\n320.00\n106.00\n150\n1,350.00\n337.00\n112.00\n155\n1,415.00\n354.00\n118.00\n160\n1,485.00\n371.00\n123.00\n165\n1,550.00\n388.00\n129.00\n170\n1,620.00\n404.00\n134.00\n175\n1,685.00\n421.00\n140.00\n180\n1,755.00\n438.00\n146.00\n185\n1,820.00\n455.00\n151.00\n190\n1,890.00\n472.00\n157.00\n195\n1,955.00\n489.00\n163.00\n200\n2,025.00\n506.00\n168.00\n205\n2,090.00\n523.00\n174.00\n210\n2,160.00\n539.00\n179.00\n215\n2,225.00\n556.00\n185.00\n220\n2,295.00\n573.00\n191.00\n225 or more\n2,360.00\n590.00\n196.00\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was last substituted by S.I. 2012/882."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2013/659/article/2",
    "retrieved_at": "2026-10-29T01:00:19.077036+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."
}