Article 1 
By way of derogation from Articles 5(6) and 11(A)(1)(b) of Directive 77/388/EEC, the United Kingdom is authorised, from 1 May 2007 until 31 December 2015, to fix on a flat-rate basis the proportion of value added tax 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 CO 2 emissions level of the type of vehicle, that reflect fuel consumption. The United Kingdom shall adjust these 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 
Decision 86/356/EEC is repealed on 30 April 2007. The United Kingdom shall inform the Commission of the national provisions referred to in Article 1 as soon as they have been adopted.
Article 5 
This Decision is addressed to the United Kingdom of Great Britain and Northern Ireland.