Commentary

V3.266 Fuel supplied for private use in a vehicle

Part V3 Supplies, acquisitions and imports

V3.266 Fuel supplied for private use in a vehicle

V3.266 Fuel supplied for private use in a vehicle

The UK provisions detailing the manner in which VAT is accounted for on the provision of fuel by a business for the private use of its employees are, with effect from 1 February 2014, contained in VATA 1994, Sch 6.

The UK's provisions were (prior to IP completion day – ie 11pm on 31 December 2020) a derogation from the EU legislation. This was permitted by Council Implementing Decision (EU) 2018/1918. The derogation expired on 31 December 2020. A further derogation was not required given that the Brexit implementation period also ended on this date except in relation to Northern Ireland, owing to its special status under the terms of the terms of the Northern Ireland Protocol1. To address this need, a derogation, running from 1 January 2021 to 31 December 2023 applies solely

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