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HMRC internal manual

VAT Supply and Consideration

From
HM Revenue & Customs
Updated
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Further guidance for identifying supply: supplies of goods for consideration: Feed-in Tariffs: introduction

The Feed-in Tariff 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 will be funded by a levy paid by electricity suppliers.

It is expected that the scheme will be attractive to householders, small businesses and bodies such as registered social landlords.They will be encouraged to generate electricity through a renewable resource.