Summary

Guidance on the VAT treatment of supplies of fuel and power

Contents

  1. VFUP0500
    Data Protection
  2. VFUP1000
    Introduction
  3. VFUP2000
    Scope of the reduced rate: Contents
  4. VFUP3000
    Treatment of supplies of electricity and piped gas: Contents
  5. VFUP4000
    Fuel for use in ships, aircraft or hovercraft
  6. VFUP4100
    VAT liability on storage tank rental
  7. VFUP4200
    Free coal to miners
  8. VFUP4300
    Renewable Obligation Certificates (ROCs)
  9. VFUP4400
    Feed-in Tariffs
  10. VFUP5000
    Climate Change Levy (CCL)
  11. VFUPUPDATE001
    VAT Fuel and Power: update index