# The Value Added Tax (Increase of Consideration for Fuel) Order 1992, Note: 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/note (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1992/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.