HCOTEG160000 - Value Added Tax: Scope of guidance You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. This section of the guidance covers Value Added Tax (VAT) and is intended to assist oils assurance officers with the control of VAT on ‘Motor and Heating Fuels’ in the various circumstances in which they are received or delivered. Law The basic UK Law governing VAT is the Value Added Tax Act, 1994. The VAT Regulations, 1995 also affect imported and warehoused goods. In addition most legal provisions relating to customs or excise duty apply to VAT as if it were a duty on imported goods.