The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007

• Citation: S.I. 2007/966
• Sections: 4

Section 1

This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007, comes into force on 1st May 2007 and has effect from the beginning of prescribed accounting periods beginning on or after that date.

Section 2

Amend section 57 of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) as follows.

Section 3

In subsection (3) for Table A substitute—

12 month period

£

3 month period

£

1 month period

£

Section 4

At the end of subsection (3) insert—

Notes

If a CO 2 emissions figure is specified in relation to a vehicle in an EC certificate of conformity or a UK approval certificate, the vehicle’s CO 2 emissions figure for the purposes of Table A is determined as follows.

If only one figure is specified in the certificate, that figure is the vehicle’s CO 2 emissions figure for those purposes.

If more than one figure is specified in the certificate, the figure specified as the CO 2 (combined) emissions figure is the vehicle’s CO 2 emissions figure for those purposes.

If separate CO 2 emissions figures are specified for different fuels, the lowest figure specified or, in a case within note (3), the lowest CO 2 emissions (combined) figure specified is the vehicle’s CO 2 emissions figure for those purposes.

If the vehicle’s CO 2 emissions figure (determined in accordance with notes (2) to (4)) is not a multiple of 5, it is rounded down to the nearest multiple of 5 for those purposes.

If no EC certificate of conformity or UK approval certificate is issued in relation to a vehicle or no emissions figure is specified in relation to it in any such certificate, the vehicle’s CO 2 emissions figure for those purposes is—

140 or less (if its cylinder capacity is 1,400 cubic centimetres or less),

175 (if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres), and

240 or more (if its cylinder capacity exceeds 2,000 cubic centimetres).