Legal provisions of COM(2018)652 - Authorisation of the United Kingdom to derogate from Articles 16 and 168 of the VAT Directive

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dossier COM(2018)652 - Authorisation of the United Kingdom to derogate from Articles 16 and 168 of the VAT Directive.
document COM(2018)652 EN
date December  4, 2018

Contents

Article 1

By way of derogation from Articles 16 and 168 of Directive 2006/112/EC, the United Kingdom is authorised from 1 January 2019 until 31 December 2020 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 emission 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

This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.