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The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2001
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- UK Statutory Instruments
- 2001 No. 736
- Explanatory Note
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Explanatory Note
(This note is not part of the Order)
VAT is payable if road fuel of a business is used for private motoring. The VAT due must be calculated using flat-rate values related to engine type and size(1).
This Order reduces those flat-rates by an average of 3 per cent for diesel vehicles and 5 per cent for those using other fuels. This reflects the reduction in road fuel costs which has occurred since Table A in section 57 of the Value Added Tax Act 1994 (c. 23) was last amended(2).
The new rates apply to any relevant accounting period starting after 5th April 2001(3).
(1)
Sections 56 and 57 of the Value Added Tax Act 1994.
(2)
Table A was substituted by S.I. 2000/811.
(3)
See articles 1(2) and 2 of the Order.
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