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
Guidance on the VAT treatment of supplies of fuel and power
GO
Contents
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)
[3.238.184.78]
3.238.184.78
