The Value Added Tax (Consideration for Fuel Provided for Private Use) Order, SI 2013/659, substitutes a new Table A in VATA 1994 s 57(3) (determination of consideration for fuel supplied for private use). The flat-rate amounts are adjusted annually to reflect changes in the average cost of fuel. The new amounts apply to prescribed accounting periods starting on or after 1 May 2013.
The Value Added Tax (Consideration for Fuel Provided for Private Use) Order, SI 2013/659, substitutes a new Table A in VATA 1994 s 57(3) (determination of consideration for fuel supplied for private use). The flat-rate amounts are adjusted annually to reflect changes in the average cost of fuel. The new amounts apply to prescribed accounting periods starting on or after 1 May 2013.
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