# The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2003

S.I. 2003/1057 · made 9 April 2003

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.

Made under: Value Added Tax Act 1994 (Section 57)

PDFs: Printed copy https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2003/pdf/uksi_20031057_en.pdf

## Introductory text

VALUE ADDED TAX
Made 9th April 2003
Laid before the House of Commons 9th April 2003
Coming into force 1st May 2003
The Treasury, in exercise of the powers conferred on them by section 57(4) of the Value Added Tax Act 1994 and of all other powers enabling them in that behalf, hereby make the following Order:

## 1 

(1) This Order may be cited as the Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2003 and comes into force on 1st May 2003.
(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2003.

## 2 

For Table A in section 57 of the Value Added Tax Act 1994 substitute —
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
900
225
75
More than 2000
1,135
283
94
Any other type of engine
1400 or less
950
237
79
More than 1400 but not more than 2000
1,200
300
100
More than 2000
1,770
442
147

## Signature

Jim Fitzpatrick
John Heppell
Two of the Lords Commissioners of Her Majesty’s Treasury
9th April 2003

## 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 increases those flat-rates by an average of 6.1 per cent for diesel vehicles and 5.0 per cent for those using other fuels. This reflects the increase 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 30th April 2003.

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Source: https://www.legislation.gov.uk/uksi/2003/1057 (the official version)
Page: https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2003
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.