2000 No. 811
VALUE ADDED TAX
The Value Added Tax (Increase of Consideration for Fuel) Order 2000
Made
Laid before the House of Commons
Coming into force
The Treasury, in exercise of the powers conferred upon them by section 57(4) of the Value Added Tax Act 19941 and of all other powers enabling them in that behalf, hereby make the following Order:
1.
(1)
This Order may be cited as the Value Added Tax (Increase of Consideration for Fuel) Order 2000 and shall come into force on 6th April 2000.
(2)
It shall take effect in relation to a taxable person from the beginning of his first prescribed accounting period beginning after 5th April 2000.
2.
For Table A in section 57 of the Value Added Tax Act 19942 there shall be substituted the following—
“TABLE A
Description of vehicle (Type of engine and cylinder capacity in cubic centimetres)
12 month period
3 month period
1 month period
£
£
£
Diesel engine
2000 or less
930.00
232.00
77.00
More than 2000
1180.00
295.00
98.00
Any other type of engine
1400 or less
1025.00
256.00
85.00
More than 1400 but not more than 2000
1300.00
325.00
108.00
More than 2000
1915.00
478.00
159.00”.
David Jamieson
Jim Dowd
Two of the Lords Commissioners of Her Majesty’s Treasury
(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 size3.
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 fuels4.
The new rates apply to any relevant accounting period starting after 5th April 20005.