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: www.gov.uk