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
Last updated 28 April 2016 + show all updates
  1. 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.
  2. First published.