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[^f00001] 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[^f00002] there shall be substituted the following —

Signed

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.

Footnotes

[^f00001]: 1994 c. 23.

[^f00002]: Table A was substituted by S.I. 1995/3040.