{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-no-2-order-1993/note",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-no-2-order-1993/note.json",
  "legislation": "uksi/1993/2952",
  "legislation_title": "The Value Added Tax (Increase of Consideration for Fuel) (No. 2) Order 1993",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-no-2-order-1993",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nThis Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6 April 1994, amends Table A of Schedule 6 to the Finance Act 1986. This Table sets out the fixed scales used as the basis for charging VAT on road fuel provided by businesses for private motoring. The Order increases the existing fuel scales by 6%.\nThe opportunity is taken to revoke article 2 of the Value Added Tax (Increase of Consideration for Fuel) Order 1993 which also substituted Table A and has become spent as a result of this Order.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1993/2952/note",
    "retrieved_at": "2026-10-29T13:46:09.149386+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."
}