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

Produced by Tolley

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

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 supp

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