Asking right question about VAT treatment

Cable-suspended passenger transport systems

Caravans

Case law on transport

Certificates

Certification and manner of payment

Changed number of dwellings conversion

Charcoal element of disposable barbecues

Children's car seats

Booster cushion, meaning

Booster seat, meaning

Generally

Meaning

Safety seat, meaning

Conditions for reduced-rating

Connection of building's water system to main supply

Contraceptive products

Contraceptives

Contraceptive products, meaning

Generally

Relevant exempt supplies, exclusion

Deemed supply

Domestic fuel and power

Generally

Electricity, charity

Energy-saving materials

Boilers and central-heating system

Cases

Charitable buildings

DIY installation

Generally

Qualifying materials

Relevant charitable purpose, meaning

Relevant residential purpose, meaning

Residential accommodation, meaning

Failure of member state to fulfil obligations

Generally

Musical ensembles and soloists

Standing charge for supply of gas and electricity

Fiscal neutrality

Five per cent

Fuel and power

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

Kerosene, meaning

Leases: domestic purposes or de minimis

Predominant use test

Qualifying use

Rebated fuel allegedly supplied to residential premises

Relevant residential purpose

Standing charges

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

Utility supplies by caravan site operators

General provisions

Generally

Grant-funded installation of heating equipment, security goods or connection of gas supply

Heating appliances, security goods and gas connection

Central heating system, meaning

Generally

Grant-funded

Grants covering other supplies

Heating appliances, meaning

Householder's contribution

Qualifying person, meaning

Qualifying security goods, meaning

Relevant scheme

Renewable source heating system, meaning

Imported works of art, collectors' items and antiques

Imported works of art, etc.

Incorrect certificates, penalty

Liberal profession, concept

Live animals normally intended for use in preparation of foodstuffs for human and animal consumption

Mobility aids for elderly, supply and installation

Mobility aids for the elderly, installation

Aged 60 or more, meaning

Domestic accommodation, meaning

Effect of Group 10

Flowchart

Goods

Mobility aids, meaning

Services

Official publication on reduced-rating

Qualifying certificates

Residential conversions

Generally

Residential conversions, etc.

Generally

Residential renovations and alterations

Generally

Smoking cessation products

Status of recipient of supply

Stopped from being applied to the supply of digital books electronically (downloaded)

Suppliers certificates

Supplies of holiday accommodation and electricity by holiday camp operators in static caravans or chalets

Separate charges for accommodation and electricity

Utility supplies by caravan site operators

Variation of certificates

Welfare advice or information

Excluded supplies

Generally

Meaning

State-regulated

Women's sanitary products

Women's sanitary protection products