# The Value Added Tax (Increase of Consideration for Fuel) Order 1998, 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 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.

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Source: https://www.legislation.gov.uk/uksi/1998/788/note (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-1998/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.