The Value Added Tax (Input Tax) (Reimbursement by Employers of Employees' Business Use of Road Fuel) Regulations 2005
These regulations, which come into force on 1st January 2006, make provision in relation to the recovery of input tax by a taxable person (employer) in circumstances where road fuel is delivered to and paid for by his employee (acting in his employer’s name and on his behalf) for use either in whole or in part for the purposes of his employer’s business.