
1 

(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2003 and comes into force on 1st May 2003.
(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2003.
2 
For Table A in section 57 of the Value Added Tax Act 1994 substitute —

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 900 225 75
More than 2000 1,135 283 94
Any other type of engine   
1400 or less 950 237 79
More than 1400 but not more than 2000 1,200 300 100
More than 2000 1,770 442 147
Jim Fitzpatrick
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th April 2003