Source

Council Implementing Decision (EU) 2018/1918 of 4 December 2018 authorising the United Kingdom to apply a special measure derogating from Articles 16 and 168 of Directive 2006/112/EC on the common system of value added tax

Implementing Decision (EU) 2018/1918 · Decision · 4 articles

Data as of 2026-07-04 · Compiled from an official source version. Later amendments or repeals may not be reflected; the official text prevails. · Read the official text ↗

Article 1

Open ↗

By way of derogation from Articles 16 and 168 of Directive 2006/112/EC, the United Kingdom is authorised from 1 January 2019 until 31 December 2020 to fix on a flat-rate basis the proportion of VAT relating to expenditure on fuel used for private purposes in business cars.

Article 2

Open ↗

The proportion of the tax referred to in Article 1 shall be expressed in fixed amounts, established on the basis of the CO 2 emission level of the type of vehicle, that reflect fuel consumption. The United Kingdom shall adjust those fixed amounts annually to reflect changes in the average cost of fuel.

Article 3

Open ↗

The system set up on the basis of this Decision shall be optional for taxable persons.

Article 4

Open ↗

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.

Other acts of the same type

Decision No 377/2013/EU of the European Parliament and of the Council of 24 April 2013 derogating temporarily from Directive 2003/87/EC establishing a scheme for greenhouse gas emission allowance trading within the Community Text with EEA relevance 2013/195/EU: Commission Implementing Decision of 23 April 2013 defining the practical arrangements, uniform formats and a methodology in relation to the radio spectrum inventory established by Decision No 243/2012/EU of the European Parliament and of the Council establishing a multiannual radio spectrum policy programme (notified under document C(2013) 2235) Text with EEA relevance 2013/181/EU: Council Decision of 22 April 2013 drawing up a list of three temporary Judges for the Civil Service Tribunal Council Decision 2013/184/CFSP of 22 April 2013 concerning restrictive measures against Myanmar/Burma and repealing Decision 2010/232/CFSP 2013/190/EU: Commission Implementing Decision of 22 April 2013 concerning the validity of certain binding tariff information (notified under document C(2013) 2297)2013/200/EU: Council Decision of 22 April 2013 on the position to be adopted, on behalf of the European Union, in the EEA Joint Committee, concerning an amendment to Annex II (Technical regulations, standards, testing and certification) to the EEA Agreement 2013/203/EU: Council Decision of 22 April 2013 on the signing, on behalf of the European Union, of an Agreement between the European Union and the Swiss Confederation concerning cooperation on the application of their competition laws 2013/206/EU: Council Decision of 22 April 2013 on the position to be adopted, on behalf of the European Union, in the EEA Joint Committee concerning an amendment to Annex XXI (Statistics) to the EEA Agreement 2013/207/EU: Council Decision of 22 April 2013 on the position to be adopted, on behalf of the European Union, in the EEA Joint Committee concerning an amendment to Protocol 31 to the EEA Agreement, on cooperation in specific fields outside the four freedoms 2013/208/EU: Council Decision of 22 April 2013 on guidelines for the employment policies of the Member States 2013/331/EU: Council Decision of 22 April 2013 on the position to be taken on behalf of the European Union with regard to the adoption of the Rules of Procedure of the EPA Committee, the Customs Cooperation Committee and the Joint Development Committee provided for by the Interim Agreement establishing a framework for an Economic Partnership Agreement between the Eastern and Southern Africa States, on the one part, and the European Community and its Member States, on the other part 2013/211/EU: Decision of the European Central Bank of 19 April 2013 on the denominations, specifications, reproduction, exchange and withdrawal of euro banknotes (recast) (ECB/2013/10)

Source: EUR-Lex (Publications Office of the EU), © European Union, reuse permitted under Commission Decision 2011/833/EU.

What to look at next

Browse all EU Legal ActsEvery instrument by type and year, full text free to read section by sectionEuropean Union legislation EU Legal Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year European Union: what this database coversWhich datasets are here, which official source they come from, and how current they areEuropean Union overview