The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008

• Citation: S.I. 2008/722
• Sections: 3

Section 1 Citation, commencement and effect

This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2008, comes into force on 1st May 2008 and has effect from the beginning of prescribed accounting periods beginning on or after that date.

Section 2 Substitution of Table A in section 57(3) of the Value Added Tax Act 1994

In section 57(3) of the Value Added Tax Act 1994 (determination of consideration for fuel supplied for private use) for Table A substitute—

Description of vehicle:

vehicle’s CO 2 emissions figure

12 month period

£

3 month period

£

1 month period

£

Notes

Section 3 Substitution of Table A in section 57(3) of the Value Added Tax Act 1994

Amend Note (6) to section 57(3) of the Value Added Tax Act 1994 as follows—

(a) In Note (6)(a) immediately following “140” delete the words “or less”, and

(b) In Note (6)(c) for “240”, substitute “235”.