We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
Guidance for sellers.
Resilient energy networks are critical for energy security, and a strengthening of our electricity network will ensure we can meet challenges from an increasing diversified energy mix.
Midlands Region, Judge P.J Ellis, Tribunal Member Mr T. Wyn JonesFRICS on 17 September 2024
Eastern region, Judge K. Saward
Residential Property Tribunal Decision of Judge I B Holdsworth FRICS and Mr Apollo Fonka FCIEH CEnvH MSc on 12 December 2024.
Find out what VAT should be charged on supplies of fuel and power if you're a supplier or a user.
Residential Property Tribunal Decision of Mr I B Holdsworth FRICS MCIArb and Ms Alison Flynn MA MRICS dated 5 April 2023.
This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.
Southern Region, Judge C A Rai on 10 December 2024
Northern Region Judge Davies and Tribunal Member Mr A Davis sitting on 8 April 2024
Do not include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab and requires JavaScript).