{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2002/note",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2002/note.json",
  "legislation": "uksi/2002/1099",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2002",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2002",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nVAT 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.\nThis Order reduces those flat-rates by an average of 6 per cent for diesel vehicles and 7 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.\nThe new rates apply to any relevant accounting period starting after 30th April 2002.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Sections 56 and 57 of the Value Added Tax Act 1994."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Table A was last substituted by S.I. 2001/736."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "See articles 1(2) and 2 of the Order."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2002/1099/note",
    "retrieved_at": "2026-10-29T06:59:58.584816+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}