HMRC Guidance Fuel and Power (VAT Notice 701/19)

Find out what VAT should be charged on supplies of fuel and power if you’re a supplier or a user.

Contents

1. 1. Overview
2. 2 VAT liability of fuel and power
3. 3. Qualifying use
4. 4. Gases
5. 5. Electricity
6. 6. Oils
7. 7. Solid fuels
8. 8. Steam and heated water
9. 9. Ventilation and refrigeration
10. 10. Apply the reduced rate to transactions
11. Your rights and obligations
12. Help us improve this notice
13. Putting things right
14. How HMRC uses your information

Source: www.gov.uk

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