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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. VFUP4100

   VAT liability on storage tank rental
5. VFUP4200

   Free coal to miners
6. VFUP4300

   Renewable Obligation Certificates (ROCs)
7. VFUP4400

   Feed-in Tariffs
8. VFUP5000

   Climate Change Levy (CCL)

Updates

1. VFUPUPDATE001

   VAT Fuel and Power: update index

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