
1 

(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2002 and comes into force on 1st May 2002.
(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2002.
2 
For Table A in section 57 of the Value Added Tax Act 1994, substitute 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 850.00 212.00 70.00
More than 2000 1075.00 268.00 89.00
Any other type of engine   
1400 or less 905.00 226.00 75.00
More than 1400 but not more than 2000 1145.00 286.00 95.00
More than 2000 1690.00 422.00 140.00
Tony McNulty
Anne McGuire
Two of the Lords Commissioners of Her Majesty’s Treasury
17th April 2002