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HMRC internal manual

VAT Education Manual

Supplies of fuel and power

Obtaining supplies at the reduced rate of VAT

Education and training providers can issue a certificate to their suppliers to obtain fuel and power at the reduced rate of VAT (currently 5 per cent) if the supply is for a qualifying use. Qualifying use means:

  • domestic use (including certain residential accommodation); or
  • use by a charity for its non-business activities - see VATEDU68500, VATEDU25000 and the Charitable status section of VATED85000.
### If… ### and… ### then…
the provider uses the fuel and power partly for a qualifying use at least 60% of the use is for that purpose it can receive all its supplies at the reduced rate.
less than 60% of the use is for that purpose it must apportion between qualifying and non qualifying use.  

You can find more about this relief in Notice 701/19 VAT: Fuel and power.