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The Value Added Tax (Flat-rate Valuation of Supplies of Fuel for Private Use) Order 2013

Consolidated Text Cited authorities 8 Cited in Amendments 1 Related
Vincent
JurisdictionUK Non-devolved
CitationSI 2013/2911
Year2013

2013 No. 2911

Value Added Tax

The Value Added Tax (Flat-rate Valuation of Supplies of Fuel for Private Use) Order 2013

Made 18th November 2013

Laid before the House of Commons 18th November 2013

Coming into force 1st February 2014

The Treasury make the following Order in exercise of the powers conferred by paragraph B1 of Schedule 6 to the Value Added Tax Act 19941.

Citation and commencement
S-1 Citation and commencement

Citation and commencement

1. This Order may be cited as the Value Added Tax (Flat-rate Valuation of Supplies of Fuel for Private Use) Order 2013 and comes into force on 1st February 2014.

Flat-rate basis of valuation of supplies of fuel for private use

Flat-rate basis of valuation of supplies of fuel for private use

S-2 The value of all supplies of road fuel made to any one...

2. The value of all supplies of road fuel made to any one individual in respect of any one car for a prescribed accounting period is to be determined in accordance with—

(a) the valuation table, and

(b) the notes to the valuation table.

S-3 The “valuation table” is— the updated valuation table having...

3. The “valuation table” is—

(a) the updated valuation table having effect during the period, or

(b) if no table has been published under article 7, the table set out in Schedule 1 to this Order (“the base valuation table”).

S-4 The “notes to the valuation table” are the notes set out in...

4. The “notes to the valuation table” are the notes set out in Schedule 2 to this Order.

Revalorisation of the flat-rate valuation of supplies

Revalorisation of the flat-rate valuation of supplies

S-5 The Commissioners must revalorise the amounts specified in the...

5. The Commissioners2must revalorise the amounts specified in the base valuation table in accordance with the method set out in Schedule 3 to this Order in such time that the first revalorisation takes place prior to 1st May 2014 and thereafter each revalorisation must be no more than twelve months after the previous revalorisation.

S-6 On each occasion that the Commissioners revalorise, a table (an...

6. On each occasion that the Commissioners revalorise, a table (an “updated valuation table”) containing the revalorised amounts is to take effect (and replace the existing valuation table) from the date the Commissioners specify (“the revalorisation start date”).

S-7 The Commissioners must publish the updated valuation table...

7. The Commissioners must publish the updated valuation table before the revalorisation start date together with a statement specifying the revalorisation start date.

Mark Lancaster

David Evennett

Two of the Lords Commissioners of Her Majesty’s Treasury

18th November 2013

SCHEDULE 1

Article 3

Base valuation table

Description of vehicle: vehicle’s CO2 emissions figure

VAT inclusive consideration for a 12 month prescribed accounting period

£

VAT inclusive consideration for a 3 month prescribed accounting period

£

VAT inclusive consideration for a 1 month prescribed accounting period

£

120 or less

675.00

168.00

56.00

125

1,010.00

253.00

84.00

130

1,080.00

269.00

89.00

135

1,145.00

286.00

95.00

140

1,215.00

303.00

101.00

145

1,280.00

320.00

106.00

150

1,350.00

337.00

112.00

155

1,415.00

354.00

118.00

160

1,485.00

371.00

123.00

165

1,550.00

388.00

129.00

170

1,620.00

404.00

134.00

175

1,685.00

421.00

140.00

180

1,755.00

438.00

146.00

185

1,820.00

455.00

151.00

190

1,890.00

472.00

157.00

195

1,955.00

489.00

163.00

200

2,025.00

506.00

168.00

205

2,090.00

523.00

174.00

210

2,160.00

539.00

179.00

215

2,225.00

556.00

185.00

220

2,295.00

573.00

191.00

225 or more

2,360.00

590.00

196.00

SCHEDULE 2

Article 4

Notes to the valuation table

SCH-2.1

1. For a car of a description in the first column of the valuation table, the value on the flat-rate basis of all supplies of road fuel made to any one individual in respect of that car for a prescribed accounting period is the amount specified under whichever of the second, third or fourth columns corresponds with the length of the prescribed accounting period.

SCH-2.2

2. Where a CO2emissions figure is specified in relation to a car in a UK approval certificate or in a certificate of conformity issued by a manufacturer in another member state corresponding to a UK approval certificate (“corresponding certificate of conformity”), the car’s CO2 emissions figure for the purposes of the valuation table is determined as follows—

(a) if only one figure is specified in the certificate, that figure is the car’s CO2 emissions figure for those purposes;

(b) if more than one figure is specified in the certificate, the figure specified as the CO2 (combined) emissions figure is the car’s CO2emissions figure for those purposes;

(c) if separate CO2 emissions figures are specified for different fuels, the lowest figure specified, or, in a case within sub-paragraph (b), the lowest CO2(combined) emissions figure specified is the car’s CO2 emissions figure for those purposes.

SCH-2.3

3. For the purpose of paragraph 2, if the car’s CO2 emissions figure is not a multiple of 5 it is rounded down to the nearest multiple of 5 for those purposes.

SCH-2.4

4. Where no UK approval certificate or corresponding certificate of conformity is issued in relation to a car, or where a certificate is issued but no emissions figure is specified in it, the car’s CO2 emissions figure for the purposes of the valuation table is—

(a) 140 if its cylinder capacity is 1,400 cubic centimetres or less,

(b) 175 if its cylinder capacity exceeds 1,400 cubic centimetres but does not exceed 2,000 cubic centimetres, and

(c) 220 or more if its cylinder capacity exceeds 2,000 cubic centimetres.

SCH-2.5

5. For the purpose of paragraph 4, the car’s cylinder capacity is the capacity of its engine as calculated for the purposes of the Vehicle Excise and Registration Act 19943.

SCH-2.6

6. In any case where—

(a) in a prescribed accounting period, there are supplies of fuel for private use to an individual in respect of one car for a part of the period and in respect of another car for another part of the period, and

(b) at the end of that period one of those cars neither belongs to, nor is allocated to, the individual,

the flat-rate value of the supplies is determined as if the supplies made to the individual during those parts of the period were in respect of only one car.

SCH-2.7

7.—(1) Where paragraph 6 applies, the value of the supplies is to be determined as follows—

(a)

(a) if each of the 2 or more cars falls within the same description of car specified in the valuation table, the value specified in the valuation table for that description of car applies for the whole of the prescribed accounting period, and

(b)

(b) if one of those cars falls within a description of car specified in that table which is different from the others, the value of the supplies is the aggregate of the relevant fractions of the consideration appropriate for each description of car in the valuation table.

(2) “The relevant fraction” in relation to any car is that which the part of the prescribed accounting period in which fuel was supplied for private use in respect of the car bears to the whole of that period.

SCH-2.8

8. “CO2 emissions figure” means a CO2 emissions figure expressed in grams per kilometre driven.

SCH-2.9

9. “UK approval certificate” means a certificate issued under—

(a) Section 58(1) or (4) of the Road Traffic Act 19884, or

(b) Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 19815.

SCH-2.10

10. “Company car” means a car that...

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