Abolition of zero-rating

Case examples


Charitable use

Domestic use

Fuel for use in lifeboats


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 oils removed from warehousing regime

Incorrect certificates, penalty


Local authorities


Tenanted and joint-user premises



Case law

Charities, qualifying certificate

Connection to mains services, caravans and mobile homes

Czech Republic, heat energy

Fuel oil, meaning

Gas oil, meaning

Gas sold in cylinders and other containers


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

Slovakia, heat energy

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

Wood for use as firewood

Renewable energy

Road fuel

– see Road fuel

Supply of goods treatment

Tax point

Coin-operated machine or meter

Continuous supplies