VAT Notice 701/19: fuel and power
This notice explains how suppliers and users should treat supplies of fuel and power for VAT purposes.
This notice cancels and replaces the August 2010 edition of Notice 701/19.
Published: 28 August 2012
Updated: 28 April 2016
- This notice has had minor changes to improve readability. The paragraph in Section 2.6 on the treatment of connection charges made before 2012 has been removed.
- First published.