# The Value Added Tax (Increase of Consideration for Fuel) Order 1995

S.I. 1995/3040 · made 28 November 1995

This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6th April 1996, amends Table A of Section 57(3) of the Value Added Tax Act 1994. 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 scales by 5 per cent.

Made under: Value Added Tax Act 1994 (Section 57)

## Introductory text

VALUE ADDED TAX
Made 28th November 1995
Laid before the House of Commons 28th November 1995
Coming into force in accordance with article 1 below
The Treasury, in exercise of the powers conferred on them by section 57(4) of the Value Added Tax Act 1994 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 1995 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 5th April 1996.

## 2 

For Table A in section 57(3) of the Value Added Tax Act 1994 there shall be substituted the following—
“
TABLE A
Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)
12 month period
3 month period
1 month period
£
£
£
Diesel engine
2000 or less
640
160
53
More than 2000
820
205
68
Any other type of engine
1400 or less
710
177
59
More than 1400 but not more than 2000
890
222
74
More than 2000
1320
330
110
”

## Signature

Derek Conway
Simon Burns
Two of the Lords Commissioners of Her Majesty’s Treasury
28th November 1995

## 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 6th April 1996, amends Table A of Section 57(3) of the Value Added Tax Act 1994. 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 scales by 5 per cent.

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Source: https://www.legislation.gov.uk/uksi/1995/3040 (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1995
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.