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HMRC internal manual

VAT Fuel and Power

From
HM Revenue & Customs
Updated
, see all updates

VAT - Fuel and Power: recent changes

Below are details of the amendments that were published on 11 November 2011
(see the update index for all updates)

Page Details of update  
     
VFUP1000 The roles of the new VAT policy and advisory teams explained  
VFUP2520 How to determine what proportion of fuel is for qualifying use - reminder inserted that the apportionment is mandatory  
VFUP2525 Guidance on the use of meters in universities to calculate apportionment of supplies partly for qualifying use.  
VFUP2360 Wholesale supplies of gas for conversion to heat and power in combined heat and power (CHP) systems explained  
VFUP3300 Explanation of the British Electricity Trading and Transmission Arrangements (BETTA)  
VFUP3400 Update to the VAT treatment of cross-border supplies of electricity and piped gas  
VFUP4400 Guidance on feed-in tariffs