Statutory Instrument 1995 No. 3040

The Value Added Tax (Increase of Consideration for Fuel) Order 1995

---

© Crown Copyright 1995

Statutory Instruments printed from this website are printed under the superintendence and authority of the Controller of HMSO being the Queen's Printer of Acts of Parliament.

The legislation contained on this web site is subject to Crown Copyright protection. It may be reproduced free of charge provided that it is reproduced accurately and that the source and copyright status of the material is made evident to users.

It should be noted that the right to reproduce the text of Statutory Instruments does not extend to the Queen's Printer imprints which should be removed from any copies of the Statutory Instrument which are issued or made available to the public. This includes reproduction of the Statutory Instrument on the Internet and on intranet sites. The Royal Arms may be reproduced only where they are an integral part of the original document.

The text of this Internet version of the Statutory Instrument which is published by the Queen's Printer of Acts of Parliament has been prepared to reflect the text as it was Made. A print version is also available and is published by The Stationery Office Limited as the The Value Added Tax (Increase of Consideration for Fuel) Order 1995, ISBN 0110537130. The print version may be purchased by clicking here. Braille copies of this Statutory Instrument can also be purchased at the same price as the print edition by contacting TSO Customer Services on 0870 600 5522 or e-mail:customer.services@tso.co.uk.

Further information about the publication of legislation on this website can be found by referring to the Frequently Asked Questions.

To ensure fast access over slow connections, large documents have been segmented into "chunks". Where you see a "continue" button at the bottom of the page of text, this indicates that there is another chunk of text available.

1995 No. 3040

VALUE ADDED TAX

The Value Added Tax (Increase of Consideration for Fuel) Order 1995

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 1995 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 1996.

    2.    For Table A in section 57(3) of the Value Added Tax Act 1994 there shall be substituted the following—

TABLE A

Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)	12 month period	3 month period	1 month period
	£	£	£
Diesel engine
2000 or less	640	160	53
More than 2000	820	205	68
Any other type of engine
1400 or less	710	177	59
More than 1400 but not more than 2000	890	222	74
More than 2000	1320	330	110

Derek Conway

Simon Burns

Two of the Lords Commissioners of Her Majesty's Treasury

28th November 1995

This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6th April 1996, amends Table A of Section 57(3) of the Value Added Tax Act 1994. 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 5 per cent.

[1] 1994 c. 23. back