# The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2004

S.I. 2004/776 · made 17 March 2004

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-2004/pdf/uksi_20040776_en.pdf

## Introductory text

VALUE ADDED TAX
Made 17th March 2004
Laid before the House of Commons 17th March 2004
Coming into force 1st May 2004
The Treasury, in exercise of the powers conferred on them by section 57(4) of the Value Added Tax Act 1994, 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 2004 and comes into force on 1st May 2004.
(2) It takes effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 30th April 2004.

## 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
865
216
72
More than 2000
1095
273
91
Any other type of engine
1400 or less
930
232
77
More than 1400 but not more than 2000
1175
293
97
More than 2000
1730
432
144

## Signature

John Heppell
Nick Ainger
Two of the Lords Commissioners of Her Majesty’s Treasury
17th March 2004

## 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 3.74 per cent for diesel vehicles and 2.25 per cent for those using other fuels. This reflects the decrease 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 prescribed accounting period starting after 30th April 2004.

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Source: https://www.legislation.gov.uk/uksi/2004/776 (the official version)
Page: https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2004
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.