Explanatory note

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.