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.