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HMRC internal manual

VAT Fuel and Power

Scope of the reduced rate: domestic Use: multiple supplies of small quantities

If a supply is de minimis (see VFUP2310), it is deemed to be for domestic use. The reduced rate therefore applies even though it may be clear that the supply is to be used for some other purpose. However, assurance officers should be alert to the possibility of supplies being artificially broken down into separate supplies of de minimis quantities, particularly where the customer is not fully taxable or where Climate Change Levy (CCL) - (see VFUP5000) would otherwise apply.