beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

VAT Fuel and Power

Feed-in Tariffs

The Feed-in Tariff scheme is an initiative to promote the greater use of electricity generated from renewable sources, such as solar or wind power. Its purpose is to incentivise small-scale production and it is funded by a levy paid by electricity suppliers. For further details see VATSC05220.