Updated in November 2022, this notice allows readers to “Find out what VAT should be charged on supplies of fuel and power if you’re a supplier or a user”.
The guidance is arranged under the following headings:
1. Overview
2. VAT liability of fuel and power
3. Qualifying use
4. Gases
5. Electricity
6. Oils
7. Solid fuels
8. Steam and heated water
9. Ventilation and refrigeration
10. Apply the reduced rate to transactions
Your rights and obligations
Help us improve this notice
Putting things right
How HMRC uses your information
https://www.gov.uk/guidance/vat-on-fuel-and-power-notice-70119
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Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
