# The Value Added Tax (Increase of Consideration for Fuel) Order 1992

S.I. 1992/733 · made 12 March 1992

This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6 April 1992, amends Table A and Table B of Schedule 6 to the Finance Act 1986. These tables set out the fixed scales used as the basis for charging VAT on road fuel provided by businesses for private motoring. The Order introduces a separate and lower scale for taxing diesel fuel, and increases the existing fuel scale for taxing other fuels.

Made under: Finance Act 1986 (Schedule 6 paragraph 4)

## Introductory text

VALUE ADDED TAX
Made 12th March 1992
Laid before the House of Commons 12th March 1992
Coming into force
in accordance with article 1 below
The Treasury, in exercise of the powers conferred on them by paragraph 4 of Schedule 6 to the Finance Act 1986 and of all other powers enabling them in that behalf, hereby make the following Order:

## 1 

This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 1992 and shall come into force in relation to a taxable person from the beginning of the first of his prescribed accounting periods which begins after 5 April 1992.

## 2 

For Table A in paragraph 2 of Schedule 6 to the Finance Act 1986, there shall be substituted the following—
“
TABLE A
Description of vehicle
(Type of engine and cylinder capacity in cubic centimetres)
3 month period
1 month period
£
£
Diesel engine
2000 or less
115
38
More than 2000
148
49
Any other type of engine
1400 or less
125
42
More than 1400 but not more than 2000
158
53
More than 2000
235
78
”

## 3 

For Table B in paragraph 3 of Schedule 6 to the Finance Act 1986, there shall be substituted the following—
“
TABLE B
Description of vehicle
(Type of engine and cylinder capacity in cubic centimetres)
3 month period
1 month period
£
£
Diesel engine
2000 or less
58
19
More than 2000
74
25
Any other type of engine
1400 or less
63
21
More than 1400 but not more than 2000
79
26
More than 2000
118
39
”

## Signature

Thomas Sackville
Irvine Patnick
Two of the Lords Commissioners of Her Majesty’s Treasury
12th March 1992

## Explanatory note

(This note is not part of the Order)
This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6 April 1992, amends Table A and Table B of Schedule 6 to the Finance Act 1986. These tables set out the fixed scales used as the basis for charging VAT on road fuel provided by businesses for private motoring. The Order introduces a separate and lower scale for taxing diesel fuel, and increases the existing fuel scale for taxing other fuels.

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Source: https://www.legislation.gov.uk/uksi/1992/733 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.