{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998.json",
  "id": "uksi/1998/788",
  "title": "The Value Added Tax (Increase of Consideration for Fuel) Order 1998",
  "short_title": "Value Added Tax (Increase of Consideration for Fuel) 1998",
  "long_title": "This Order, which will apply to taxable persons from their prescribed accounting periods beginning on or after 6th April 1998, amends Table A of section 57(3) of the Value Added Tax Act 1994 (c. 23). 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 an average of 6% in relation to both diesel and other fuels.",
  "citation": "S.I. 1998/788",
  "type": "uksi",
  "year": "1998",
  "number": "788",
  "version": "current",
  "date": "1998-03-17",
  "revised": false,
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  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
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      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/article-2",
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    },
    {
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      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
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  "made_under": [
    {
      "id": "ukpga/1994/23",
      "title": "Value Added Tax Act 1994",
      "url": "https://openlegislation.uk/value-added-tax-act-1994",
      "provisions": [
        "section/57"
      ]
    }
  ],
  "changes_made_to": 0,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/changes.json",
  "changes_made_by": 0,
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  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/788",
    "retrieved_at": "2026-10-29T11:34:06.960269+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."
}