{
  "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991",
  "json_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991.json",
  "id": "uksi/1991/2306",
  "title": "The Value Added Tax (Input Tax) (Person Supplied) Order 1991",
  "short_title": "Value Added Tax (Input Tax) (Person Supplied) 1991",
  "long_title": "This Order, which comes into force on 1st December 1991, gives statutory effect to a long-standing administrative practice. The Order provides for road fuel bought by employees to be treated as being supplied to the employer where the employee is reimbursed by means of a mileage allowance or the actual amount paid. It will permit the same recovery of input tax in these cases as has previously been allowed under the arrangements of paragraph 16 of Appendix C of the VAT Guide.",
  "citation": "S.I. 1991/2306",
  "type": "uksi",
  "year": "1991",
  "number": "2306",
  "version": "current",
  "date": "1991-10-17",
  "revised": false,
  "valid_from": null,
  "extent": null,
  "unapplied_effects": 1,
  "provisions": [
    {
      "path": "introduction",
      "kind": "introduction",
      "number": null,
      "heading": "Introductory text",
      "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/introduction",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/1",
      "kind": "article",
      "number": "1",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/article-1",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/2",
      "kind": "article",
      "number": "2",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/article-2",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "article/3",
      "kind": "article",
      "number": "3",
      "heading": null,
      "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/article-3",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "signature",
      "kind": "signature",
      "number": null,
      "heading": "Signature",
      "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/signature",
      "extent": null,
      "status": null,
      "parent": null
    },
    {
      "path": "note",
      "kind": "note",
      "number": null,
      "heading": "Explanatory note",
      "url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/note",
      "extent": null,
      "status": null,
      "parent": null
    }
  ],
  "has_text": true,
  "pdfs": [],
  "outstanding_effects": [
    {
      "type": "rev (1.1.2006)",
      "affected_provisions": null,
      "affecting": "uksi/2005/3291",
      "affecting_title": "The Value Added Tax (Input Tax) (Person Supplied) Order 2005",
      "affecting_provisions": "art 2"
    }
  ],
  "made_under": [
    {
      "id": "ukpga/1983/55",
      "title": "Value Added Tax Act 1983 (repealed 1.9.1994)",
      "url": "https://openlegislation.uk/value-added-tax-act-1983-repealed-191994",
      "provisions": [
        "section/14"
      ]
    }
  ],
  "changes_made_to": 1,
  "changes_made_to_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/changes.json",
  "changes_made_by": 0,
  "changes_made_by_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/changes/by-it.json",
  "instruments_made_under": 0,
  "instruments_made_under_url": "https://openlegislation.uk/value-added-tax-input-tax-person-supplied-order-1991/instruments.json",
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/1991/2306",
    "retrieved_at": "2026-10-29T14:36:43.249675+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."
}