The Value Added Tax (Consideration for Fuel Provided for Private Use) Order 2007
VAT is payable if road fuel of a business is used for private motoring. The VAT due has previously been calculated using flat rate values relating to engine type and size which are set out in Table A of section 57 of the Value Added Tax Act 1994. Section 57(4) provides that a new table may be substituted for Table A and new tables have been substituted annually to ensure the flat rates reflect the increase in road fuel costs.