# The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2001, Note: 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.
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.
The new rates apply to any relevant accounting period starting after 5th April 2001.

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Source: https://www.legislation.gov.uk/uksi/2001/736/note (the official version)
Page: https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2001/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.