Autogenerators

Certification requirement

Climate change levy accounting document

Combined heat and power stations

Deemed supplies

Exempt supplies

Importation

Exemption

Relief

Payment of VAT, persons liable

Place of supply

Generally

Taxable dealer, meaning

Place of supply of goods

Dealer, meaning

Generally

Re-selling, meaning

Relevant goods, meaning

VAT group, meaning

Place of supply of services

Generally

Non-taxable persons outside the Community

Reduced-rating

Renewable source electricity

Coal mine methane no longer renewable source

Exempt supplies

Generally

Reverse charge on supplies by persons outside UK

Generally

Tax point

Valuation

Small-scale users

Special utility schemes

Supplies of

Supply of goods treatment

Tangible property treatment

Time of supply

Unregulated suppliers and utilities