Produced by Tolley
  • 19 Oct 2021 11:21

The following Value Added Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • List of types of fuel and power liable to VAT at the reduced and standard rate
  • List of the general VAT treatment of fuel and power
  • Gas
  • Oil
  • Solid fuels
  • Other charges

List of types of fuel and power liable to VAT at the reduced and standard rate

The following list provides an overview of the VAT treatment of various supplies of fuel and power. The reduced rate list assumes that the supplier is providing the fuel and power to a qualifying customer. This note should be read in conjunction with the Reduced VAT rate - supplies of fuel and power guidance note.

List of the general VAT treatment of fuel and power

Goods / services liable to the reduced VAT rateGoods / services liable to standard VAT rate
Disconnection and re-connection of the supply and special meter readings instigated by the supplierWholesale supplies of fuel and power (please note that this may now liable to VAT using the reverse charge and see the Domestic reverse charge for wholesale trading in electricity and gas and electronic communications services guidance note for more information.
Supplier installation of a liquefied petroleum gas bulk gas tank if this is essential to the supply of the LPGMatches and batteries
Check meter installationAny road fuel gas or hydrocarbon oil which is liable to excise duty at the full rate
installation of replacement lines and switchgear that belongs to the electricity supplierHire of mobile generators for operation by the customer
Supplier installation and testing required in order to protect equipmentRepairs, maintenance and replacement of pipes that do not belong to the supplier of the fuel and power. This will normally be the equipment located on the customer's property.
Maximum demand and minimum guarantee chargesServicing contracts (other than insurance contracts which are exempt from VAT)
Removal of damaged coins / tokens from metersSales of meters to commercial, industrial or domestic customers for their own use
Rental charge levied for the use of meters (includes secondary meters

Access this article and thousands of others like it
free for 7 days with a trial of TolleyGuidance.

Popular Articles

Reduced VAT rate ― supplies of fuel and power

The supply of fuel and power is treated as a supply of goods for VAT purposes. Supplies are fuel and power are normally liable to VAT at the standard rate. However, providing certain conditions are satisfied, it is possible for suppliers to charge the reduced rate of VAT on certain supplies of fuel

22 Dec 2021 18:49 | Produced by Tolley Read more Read more

Purchase of own shares ― overview

Companies Act 2006 allows a company to repurchase its own issued share capital, provided certain conditions are met. This type of transaction is sometimes referred to as a ‘share buyback’ or a ‘purchase of own shares’.The repurchased shares can either be immediately cancelled, which is typically the

22 Nov 2021 10:02 | Produced by Tolley Read more Read more

Employer Financed Retirement Benefit Schemes (EFRBS)

IntroductionA pension scheme that is not a registered scheme is known as an EFRBS. Since April 6 2006, the distinction between what were approved and unapproved pension schemes has been replaced with a distinction between registered and unregistered schemes.The position as it applies with effect

22 Dec 2021 14:33 | Produced by Tolley in association with John Hayward Read more Read more