Fuel and power | Croner-i Tax and Accounting

Abolition of zero-rating

Commentary – Indirect Tax Reporter ¶21-250

Case examples

Commentary – Indirect Tax Reporter ¶32-290

Charities

Charitable use

Commentary – Indirect Tax Reporter ¶50-310

Domestic use

Commentary – Indirect Tax Reporter ¶50-310

Fuel for use in lifeboats

Commentary – Indirect Tax Reporter ¶50-330

Generally

Commentary – Indirect Tax Reporter ¶50-310

Low consumption

Commentary – Indirect Tax Reporter ¶50-310

Non-business use, reduced rate

– see Reduced rate of VAT

Predominant use

Commentary – Indirect Tax Reporter ¶50-310

Qualifying certificates

Commentary – Indirect Tax Reporter ¶50-310

Qualifying supplies

Commentary – Indirect Tax Reporter ¶50-310

Qualifying use

Commentary – Indirect Tax Reporter ¶50-310

Coin-operated machine or meter, tax point

Commentary – Indirect Tax Reporter ¶12-325 ; Indirect Tax Reporter ¶12-635

Deemed supply of goods

Commentary – Indirect Tax Reporter ¶13-755

Hydrocarbon oils removed from warehousing regime

Legislation/Regulatory – SI 1995/2518 reg. 43(4)

Incorrect certificates, penalty

– see Incorrect certificates penalty

Lifeboats

Commentary – Indirect Tax Reporter ¶50-330

Legislation/Regulatory – Dir. 2006/112 art. 148(a) ; VATA94 Sch. 8, Grp. 8, item 3(e)

Local authorities

Schools

Commentary – Indirect Tax Reporter ¶52-090

Tenanted and joint-user premises

Commentary – Indirect Tax Reporter ¶51-760

Matches

Commentary – Indirect Tax Reporter ¶32-300

Reduced-rating

Case law

Commentary – Indirect Tax Reporter ¶32-250

Charities, qualifying certificate

Commentary – Indirect Tax Reporter ¶50-310

Connection to mains services, caravans and mobile homes

Commentary – Indirect Tax Reporter ¶32-290

Czech Republic, heat energy

Legislation/Regulatory – Dir. 2006/112 art. 123(a)

Fuel oil, meaning

Commentary – Indirect Tax Reporter ¶32-250

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 2(1)

Gas oil, meaning

Commentary – Indirect Tax Reporter ¶32-250

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 2(2)

Gas sold in cylinders and other containers

Commentary – Indirect Tax Reporter ¶32-280

Generally

Commentary – Indirect Tax Reporter ¶32-250 ; Indirect Tax Reporter ¶32-280

Heavy oil, meaning

Commentary – Indirect Tax Reporter ¶32-250

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 2(4)

Houseboat, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 7(3)

Incorrect certificates, penalty

Legislation/Regulatory – VATA94 s. 62

Kerosene, meaning

Commentary – Indirect Tax Reporter ¶32-250

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 2(3)

Leases: domestic purposes or de minimis

Commentary – Indirect Tax Reporter ¶37-554

Other supplies for domestic use

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 6

Predominant use test

Commentary – Indirect Tax Reporter ¶32-280

Qualifying supplies

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, item 1

Qualifying use

Commentary – Indirect Tax Reporter ¶32-280

Qualifying use, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 3

Rebated fuel allegedly supplied to residential premises

Commentary – Indirect Tax Reporter ¶32-280

Relevant residential purpose

Commentary – Indirect Tax Reporter ¶32-280

Self-catering holiday accommodation, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 7(2)

Slovakia, heat energy

Legislation/Regulatory – Dir. 2006/112 art. 130(b)

Standing charges

Commentary – Indirect Tax Reporter ¶32-280

Supplies deemed for domestic use

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 5

Supplies included in or excluded from qualifying supplies

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 1

Supplies only partly for qualifying use

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 4

Use by charity otherwise than in course or furtherance of business: final customer

Commentary – Indirect Tax Reporter ¶32-280

Use for a relevant residential purpose, meaning

Legislation/Regulatory – VATA94 Sch. 7A, Grp. 1, Note 7(1)

Utility supplies by caravan site operators

Commentary – Indirect Tax Reporter ¶32-290

Wood for use as firewood

Legislation/Regulatory – Dir. 2006/112 art. 122

Renewable energy

– see Renewable energy

Road fuel

– see Road fuel

Supply of goods treatment

Legislation/Regulatory – VATA94 Sch. 4, para. 3

Tax point

Coin-operated machine or meter

Commentary – Indirect Tax Reporter ¶12-325 ; Indirect Tax Reporter ¶12-635

Continuous supplies

Legislation/Regulatory – SI 1995/2518 reg. 94B

Generally

Commentary – Indirect Tax Reporter ¶12-325 ; Indirect Tax Reporter ¶13-755

Legislation/Regulatory – SI 1995/2518 reg. 86