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

Article 4

SCHEDULE 2 Notes to the valuation table

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.

2.  Where a CO₂ emissions 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 CO₂ emissions 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.

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.

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.

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 1994(1).

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.

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

(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) 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.

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

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

(a) Section 58(1) or (4) of the Road Traffic Act 1988(2), or

(b) Article 31A(4) or (5) of the Road Traffic (Northern Ireland) Order 1981(3).

10.  “Company car” means a car that is made available for private use (without any transfer of the property in it) by an employer to an employee, or member of an employee’s family or household, by reason of the employee’s employment for which fuel is provided for private use.

(1)

1994 c. 22; Schedule 1, Paragraph 1(2B), which was inserted by section 20(1) of the Finance Act 2002.

(2)

1988 c. 52.

(3)

S.I. 1981/154 (N.I. 1); to which there are amendments not relevant to this Order.