Fuel and power
Abolition of zero-rating
Cars
Case examples
Charities
Charitable use
Domestic use
Fuel for use in lifeboats
Generally
Low consumption
Non-business use, reduced rate
Predominant use
Qualifying certificates
Qualifying supplies
Qualifying use
Coin-operated machine or meter, tax point
Deemed supply of goods
Hydrocarbon oil duties
Hydrocarbon oils removed from warehousing regime
Incorrect certificates, penalty
Lifeboats
Local authorities
Schools
Tenanted and joint-user premises
Marine fuel used as stores, relief
Matches
Reduced-rating
Case law
Charities, qualifying certificate
Connection to mains services, caravans and mobile homes
Fuel oil, meaning
Gas oil, meaning
Gas sold in cylinders and other containers
Generally
Heavy oil, meaning
Houseboat, meaning
Incorrect certificates, penalty
Kerosene, meaning
Leases: domestic purposes or de minimis
Other supplies for domestic use
Predominant use test
Qualifying supplies
Qualifying use
Qualifying use, meaning
Rebated fuel allegedly supplied to residential premises
Relevant residential purpose
Self-catering holiday accommodation, meaning
Standing charges
Supplies deemed for domestic use
Supplies included in or excluded from qualifying supplies
Supplies only partly for qualifying use
Use by charity otherwise than in course or furtherance of business: final customer
Use for a relevant residential purpose, meaning
Utility supplies by caravan site operators
Renewable energy
Road fuel
Supply of goods treatment
Tax point
Coin-operated machine or meter
Continuous supplies
Generally
Value added tax