# The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2013, Article 2: Amendment of section 57(3) of the Value Added Tax Act 1994


(1) Section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) is amended as follows.
(2) For Table A substitute—
“
Table A
Description of vehicle:
vehicle’s CO2 emissions figure
12 month period
£
3 month period
£
1 month period
£
120 or less
675.00
168.00
56.00
125
1,010.00
253.00
84.00
130
1,080.00
269.00
89.00
135
1,145.00
286.00
95.00
140
1,215.00
303.00
101.00
145
1,280.00
320.00
106.00
150
1,350.00
337.00
112.00
155
1,415.00
354.00
118.00
160
1,485.00
371.00
123.00
165
1,550.00
388.00
129.00
170
1,620.00
404.00
134.00
175
1,685.00
421.00
140.00
180
1,755.00
438.00
146.00
185
1,820.00
455.00
151.00
190
1,890.00
472.00
157.00
195
1,955.00
489.00
163.00
200
2,025.00
506.00
168.00
205
2,090.00
523.00
174.00
210
2,160.00
539.00
179.00
215
2,225.00
556.00
185.00
220
2,295.00
573.00
191.00
225 or more
2,360.00
590.00
196.00
”

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Source: https://www.legislation.gov.uk/uksi/2013/659/article/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2013/article-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.