# The Value Added Tax (Increase of Consideration for Fuel) Order 2000, Note: Explanatory note


(This note is not part of the Order)
VAT is payable if road fuel of a business is used for private motoring. The VAT due must be calculated using flat-rate values related to engine type and size.
This Order increases those flat-rates by an average of 18.5 per cent for diesel vehicles and 21 per cent for those using other fuels.
The new rates apply to any relevant accounting period starting after 5th April 2000.

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Source: https://www.legislation.gov.uk/uksi/2000/811/note (the official version)
Page: https://openlegislation.uk/value-added-tax-increase-of-consideration-for-fuel-order-2000/note
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.