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The Value Added Tax (Reduced Rate) (Supplies of Domestic Fuel or Power) Order 2008
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- UK Statutory Instruments
- 2008 No. 2676
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EXPLANATORY NOTE
(This note is not part of the Order)
This Order, which comes into force on 1st November 2008, amends Group 1 of Schedule 7A to the Value Added Tax Act 1994.
Item 1(d) of Group 1 applies the reduced rate of VAT to qualifying supplies of fuel oil, gas oil and kerosene. By virtue of Note 1(3) to Group 1, item 1(d) only applies to supplies of fuel oil, gas oil and kerosene which attract relief from, or rebate of, excise duty under the Hydrocarbon Oil Duties Act 1979 (c. 5).
From 1st November 2008 kerosene used as fuel for private pleasure-flying and fuel oil, gas oil and kerosene used as fuel for propelling private pleasure craft will no longer attract relief from, or rebate of, excise duty.
Article 2 amends Group 1 to maintain the reduced rate of VAT in relation to supplies of kerosene used as fuel for private pleasure-flying and supplies of fuel oil, gas oil and kerosene used as fuel for propelling private pleasure craft, notwithstanding that those supplies will cease to attract relief from, or rebate of, excise duty.
A full and final Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.
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