- Statutory Instrument 1998 No. 788
The Value Added Tax (Increase of Consideration for Fuel) Order 1998
© Crown Copyright 1998
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| 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 2000 or less |
785.00 | 196.00 | 65.00 |
|
More than 2000 |
995.00 | 248.00 | 82.00 |
|
Any other type of engine 1400 or less |
850.00 | 212.00 | 70.00 |
|
More than 1400 but not more than 2000 |
1075.00 | 268.00 | 89.00 |
|
More than 2000 |
1585.00 | 396.00 | 132.00" |
Graham Allen
Jim Dowd
Two of the Lords Commissioners of Her Majesty's Treasury
17th March 1998
(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.
Notes:
[1] 1994 c. 23.back
[2] Table A was substituted by S.I. 1996/2948.back
ISBN 0 11 065788 8