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From 1 February 2014, 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 contained in VATA 1994, Sch 6.

The UK's provisions were (before IP completion day) 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 in connection with Northern Ireland². Council Decision (EU) 2021/512 of 22 March 2021 maintains the UK's derogation to apply scale charges, but only in respect of Northern Ireland as a result of the Northern Ireland