Reduced rate of VAT
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