The Value Added Tax (Consideration for Fuel Provided for Private Use) Order, SI 2011/898, substitutes a new Table A in VATA 1994 s 57(3). The table sets out the values (based on a vehicle’s CO2 emissions) to be applied to the supply, for private use, of fuel in vehicles.
Note 6 to the table, which applies where no emissions value is available, is amended to reflect the change to the highest category of CO2 rating with effect from a taxable person's first prescribed accounting period starting on or after 1 May 2011.
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order, SI 2011/898, substitutes a new Table A in VATA 1994 s 57(3). The table sets out the values (based on a vehicle’s CO2 emissions) to be applied to the supply, for private use, of fuel in vehicles.
Note 6 to the table, which applies where no emissions value is available, is amended to reflect the change to the highest category of CO2 rating with effect from a taxable person's first prescribed accounting period starting on or after 1 May 2011.
