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  2. Money
  3. Business tax
HMRC internal manual

VAT Fuel and Power

From:
HM Revenue & Customs
Published
11 April 2016
Updated:
9 December 2022 - See all updates
  1. Back to contents
  2. VFUP2000

VFUP2300 - Domestic use: Contents

  1. VFUP2310
    Supplies deemed to be for domestic use
  2. VFUP2320
    Multiple supplies of small quantities
  3. VFUP2330
    Supplies for use in domestic or residential accommodation
  4. VFUP2340
    Supplies to landlords, residential homes and similar
  5. VFUP2350
    Wholesale supplies
  6. VFUP2360
    Wholesale supplies of gas for conversion to heat and power in combined heat and power (CHP) systems
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