The ICAEW Tax Faculty has voiced its concern over changing the UK law for VAT road fuel scale charges to comply with EU law.
In April HMRC published a technical note on VAT road fuel charges, which would remove the need for two concessions currently applied in this area.
The Revenue has proposed to enact the existing extra-statutory concession under which, where a business claims a partial recovery of the input tax on road fuel due to partial exemption, the road fuel scale charge can be apportioned to the same extent.
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