{
  "url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2004/note",
  "json_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2004/note.json",
  "legislation": "uksi/2004/776",
  "legislation_title": "The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2004",
  "legislation_url": "https://openlegislation.uk/value-added-tax-consideration-for-fuel-provided-for-private-use-order-2004",
  "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 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.\nThe new rates apply to any prescribed accounting period starting after 30th April 2004.",
  "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. 2003/1057."
    },
    {
      "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/2004/776/note",
    "retrieved_at": "2026-10-29T05:29:19.396810+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."
}