Updated 11 November 2022: Section 2 has been updated to include information about VAT liability of payments made under the energy bills support schemes.
Find out what VAT should be charged on supplies of fuel and power if you’re a supplier or a user.
Contents
- 1. Overview
- 2 VAT liability of fuel and power
- 3. Qualifying use
- 4. Gases
- 5. Electricity
- 6. Oils
- 7. Solid fuels
- 8. Steam and heated water
- 9. Ventilation and refrigeration
- 10. Apply the reduced rate to transactions
- Your rights and obligations
- Help us improve this notice
- Putting things right
- How HMRC uses your information
Source: gov.uk
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