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The Value Added Tax (Increase of Consideration for Fuel) Order 1998
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Statutory Instruments
1998 No. 788
VALUE ADDED TAX
The Value Added Tax (Increase of Consideration for Fuel) Order 1998
Made
17th March 1998
Laid before the House of Commons
17th March 1998
Coming into force in accordance with Article 1 below
The Treasury, in exercise of the powers conferred on them by section 57(4) of the Value Added Tax Act 1994(1) and of all other powers enabling them in that behalf, hereby make the following Order:
1. This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1998 and shall come into force in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5th April 1998.
2. For Table A in section 57(3) of the Value Added Tax Act 1994(2) there shall be substituted the following—
“TABLE A
| Description of vehicle | 12 month period | 3 month period | 1 month period |
|---|---|---|---|
| £ | £ | £ | |
Diesel engine
| 785.00 | 196.00 | 65.00 |
| 995.00 | 248.00 | 82.00 |
Any other type of engine
| 850.00 | 212.00 | 70.00 |
| 1075.00 | 268.00 | 89.00 |
| 1585.00 | 396.00 | 132.00” |
Graham Allen
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 1998
Explanatory Note
(This note is not part of the Order)
This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6th April 1998, amends Table A of section 57(3) of the Value Added Tax Act 1994 (c. 23). This Table sets out the fixed scales used as the basis for charging VAT on road fuel provided by businesses for private motoring. The Order increases the scales by an average of 6% in relation to both diesel and other fuels.
(1)
(2)
Table A was substituted by S.I. 1996/2948.
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