
1 

(1) This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 2000 and shall come into force on 6th April 2000.
(2) It shall take effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 5th April 2000.
2 
For Table A in section 57 of the Value Added Tax Act 1994 there shall be substituted the following—“

TABLE A
Description of vehicle (Type of engine and cylinder capacity in cubic centimetres) 12 month period 3 month period 1 month period
 £ £ £
Diesel engine
2000 or less 930.00 232.00 77.00
More than 2000 1180.00 295.00 98.00
Any other type of engine
1400 or less 1025.00 256.00 85.00
More than 1400 but not more than 2000 1300.00 325.00 108.00
More than 2000 1915.00 478.00 159.00”.
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
21st March 2000