Liability of fuel and power ― the basics

The supply of any form of power, heat, refrigeration, or other cooling or ventilation, is a supply of goods.

A supply of fuel or power in the UK is subject to the standard rate of VAT, unless it qualifies for:

1. •

   the zero rate of VAT under VATA 1994, s 30(6)

2. •

   the zero rate of VAT under VATA 1994, Sch 8, Pt II, Group 24

3. •

   the reduced rate of VAT under VATA 1994, Sch 7A, Pt II, Group 1

VATA 1994, s 4

If a supply of fuel or power qualifies for:

1. •

   the zero rate of VAT, the zero rate of VAT takes precedence over the reduced rate of VAT and the standard