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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

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  • 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)

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