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HMRC internal manual

VAT Fuel and Power

• From: HM Revenue & Customs
• Published: 11 April 2016
• Updated: 20 July 2016, see all updates

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1. Contents

Guidance on the VAT treatment of supplies of fuel and power

1. VFUP1000

   Introduction
2. VFUP2000

   Scope of the reduced rate: Contents
3. VFUP3000

   Treatment of supplies of electricity and piped gas: Contents
4. VFUP4000

   Fuel for use in ships, aircraft or hovercraft
5. VFUP4100

   VAT liability on storage tank rental
6. VFUP4200

   Free coal to miners
7. VFUP4300

   Renewable Obligation Certificates (ROCs)
8. VFUP4400

   Feed-in Tariffs
9. VFUP5000

   Climate Change Levy (CCL)

Updates

1. VFUPUPDATE001

   VAT Fuel and Power: update index

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