Banking schemes

Additional conditions

Appeals

Elections

International

Meaning

Payment on account

Regulations

Tariff receipts allowance

British Gas Corporation

British Gas Corporation, sold to

Climate change levy accounting document

Continuous supplies, tax point

Decommissioning expenditure

Deemed supplies

Electricity supplied to touring caravans on site

Exempt, expenditure relating to

Grant-funded connection, reduced-rating

Apportionment of grant covering other supplies

Qualifying person, meaning

Relevant scheme, meaning

Supplies to qualifying persons

Supply only included

Importation

Exemption

Relief

Imported

Absolute exemption

Tax point

Installations, capital allowances

Cushion gas

Generally

Intra-EU supply

Leases: recharges

Light

– see Light gases

Market value where oil consists of or includes

Natural, consents where oil consists of or includes

No VAT charge for first-time connection to mains

Northern Ireland, exemption

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

Emissions allowances

Generally

Non-business customers outside EU

Reduced-rating

Application to standing charge, failure of member state to fulfil obligations

Charity

Generally

Refueling stations, first-year allowances

Removal to another member state: no supply

Reverse charge on supplies by persons outside UK

Generally

Tax point

Valuation

Sales of, treatment of certain payments

Small-scale users

Special utility schemes

Suppliers, bad debt relief

Supplies of

Supply integral part of laundry service

Supply of goods treatment

Tangible property treatment

Time of supply

Unregulated suppliers and utilities

VAT-free importation from outside EU

Works

Rents received

Statutory trades