Statutory Instrument 1996 No. 2948

      The Value Added Tax (Increase of Consideration for Fuel) Order 1996

      © Crown Copyright 1996

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STATUTORY INSTRUMENTS

1996 No. 2948

VALUE ADDED TAX

The Value Added Tax (Increase of Consideration for Fuel) Order 1996

Made 26th November 1996
Laid before the House of Commons 26th November 1996
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 1996 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 1997.
        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 (Type of engine and cylinder capacity in cubic centimetres) 12 month period 3 month period 1 month period
        £ £ £


        Diesel engine
            2000 or less

      		 740 185 61

          "More than 2000
      		 940 235 78


        Any other type of engine
            1400 or less

      		 800 200 66

          More than 1400[a]

        but not more than 2000
      		 1,010 252 84

          More than 2000
      		 1,490 372 124



Bowen Wells

Michael Bates

Two of the Lords Commissioners of Her Majesty's Treasury

26th November 1996





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 1997, 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 15% in relation to diesel and by an average of 13% in relation to other fuels.


ISBN 0 11 063327 X



Notes:

[1] 1994 c. 23. back

[2] Table A was substituted by S.I. 1995/3040. back


[a] Amended by Correction Slip. Page 1, article 2, substituted Table A, first column, 6th line, after "More than" delete "14000" substitute "1400". back

 
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