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VAT

16th February 1989, Page 30
16th February 1989
Page 30
Page 30, 16th February 1989 — VAT
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Which of the following most accurately describes the problem?

OFF-ROAD FUEL • The Treasury has presented proposals which, if accepted, will lead to the charging of VAT on fuel used for off-road work. The proposals, prompted by a judgement of the European Court of Justice, would mean that all fuel delivered to commercial premises would be subject to VAT. If the proposals, which form part of the Finance Bill, are accepted VAT will be charged from 1 July next year.