
1 

(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2001 and shall come into force on 6th April 2001.
(2) It shall take effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 5th April 2001.
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 900.00 225.00 75.00

 More than 2000 1,145.00 286.00 95.00
Any other type of engine   

 1400 or less 970.00 242.00 80.00
More than 1400 but not more than 2000 1,230.00 307.00 102.00
More than 2000 1,815.00 453.00 151.00”.
Jim Dowd
Greg Pope
Two of the Lords Commissioners of Her Majesty’s Treasury
7th March 2001