{
  "url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/article-2",
  "json_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/article-2.json",
  "legislation": "uksi/1998/788",
  "legislation_title": "The Value Added Tax (Increase of Consideration for Fuel) Order 1998",
  "legislation_url": "https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998",
  "path": "article/2",
  "kind": "article",
  "number": "2",
  "heading": null,
  "text": "For Table A in section 57(3) of the Value Added Tax Act 1994 there shall be substituted the following—\n“\nTABLE A\nDescription of vehicle\n12 month period\n3 month period\n1 month period\n£\n£\n£\nDiesel engine\n2000 or less\n785.00\n196.00\n65.00\nMore than 2000\n995.00\n248.00\n82.00\nAny other type of engine\n1400 or less\n850.00\n212.00\n70.00\nMore than 1400\nbut not more than 2000\n1075.00\n268.00\n89.00\nMore than 2000\n1585.00\n396.00\n132.00\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "Table A was substituted by S.I. 1996/2948."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1998/788/article/2",
    "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."
}