
Article 1 
By way of derogation from Articles 26(1)(a), 168 and 168a of Directive 2006/112/EC, the United Kingdom is authorised, from 1 January 2016 until 31 December 2018, to fix on a flat-rate basis the proportion of VAT relating to expenditure on fuel used for private purposes in business cars.
Article 2 
The proportion of the tax referred to in Article 1 shall be expressed in fixed amounts, established on the basis of the CO2 emissions level of the type of vehicle, that reflect fuel consumption. The United Kingdom shall adjust those fixed amounts annually to reflect changes in the average cost of fuel.
Article 3 
The system set up on the basis of this Decision shall be optional for taxable persons.
Article 4 
Any request for extension of the special measure provided for in this Decision shall be submitted to the Commission no later than 31 March 2018 and shall be accompanied by a report which includes a review of the application of this measure.
Article 5 
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.
Done at Brussels, 17 November 2015.
For the Council
The President
J. ASSELBORN