Jump to Content Jump to Main Navigation
More
  • Subscribe
  • How to use this site
BPRO
Menu
  • Home
  • All Content
  • Cases
  • Commentary
  • Legislation
  • Precedents
  • News
  • My Content (0)

    Recently viewed (0)

    • Save Entry
  • My Searches (0)

    Recently viewed (0)

    • Save Search
  • Print
  • Save
  • Cite
  • Print
  • Save
  • Cite
  • Email
Show Less
Restricted access

VAT Fuel and Power

Publisher:

Copyright: 2018 Crown

VAT Fuel and Power

VAT Fuel and Power

Guidance on the VAT treatment of supplies of fuel and power

Contents

  • Expand All
  • Collapse All
  • VFUP1000: Introduction
  • Open Section
    VFUP2000: Scope of the reduced rate
    • VFUP2100: General
    • VFUP2200: Qualifying use
    • VFUP2300: Domestic use
    • VFUP2400: Use by a charity otherwise than in the course or furtherance of a business
    • VFUP2500: Apportionment of supplies partly for qualifying use
  • Open Section
    VFUP3000: Treatment of supplies of electricity and piped gas
    • VFUP3100: General
    • VFUP3200: First time connection to mains power - position before 1 January 2012
    • VFUP3250: First time connection to mains power - position on or after 1 January 2012
    • VFUP3300: British Electricity Trading and Transmission Arrangements (BETTA)
    • VFUP3400: Cross-border supplies
  • VFUP4000: Fuel for use in ships, aircraft or hovercraft
  • VFUP4100: VAT liability on storage tank rental
  • VFUP4200: Free coal to miners
  • VFUP4300: Renewable Obligation Certificates (ROCs)
  • VFUP4400: Feed-in Tariffs
  • VFUP5000: Climate Change Levy (CCL)

  • Privacy and Cookie Policy
  • Terms & Conditions
  • Accessibility Statement
  • Contact Us
  • Bloomsbury Professional
  • Bloomsbury.com

© Bloomsbury Publishing Plc 2020

Powered by

PubFactory
 
  • [34.200.236.68]
  • 34.200.236.68