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VAT Fuel and Power
Publication Date:
2021
Publisher:
Bloomsbury Professional
Copyright:
2021 Crown
VAT Fuel and Power
Guidance on the VAT treatment of supplies of fuel and power
Last update
: 30th June 2021
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Contents
Contents
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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)
[3.230.144.31]
3.230.144.31
