Value Added Tax (Input Tax) (Reimbursement by Employers of Employees' Business Use of Road Fuel) Regulations 2005 come into force

Implementation date: 1 January 2006

The Regulations 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 or her employee (acting in the employer's name and on its behalf) for use either in whole or in part for the purposes of the employer's business. The Regulations can be viewed on the OPSI website.