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Official guidance
VAT Fuel and Power

VFUP2300 · Domestic use

  • VFUP2310 · Scope of the reduced rate: domestic Use: supplies deemed to be for domestic use
  • VFUP2320 · Scope of the reduced rate: domestic Use: multiple supplies of small quantities
  • VFUP2330 · Scope of the reduced rate: domestic Use: supplies for use in domestic or residential accommodation
  • VFUP2340 · Scope of the reduced rate: domestic Use: supplies to landlords, residential homes and similar
  • VFUP2350 · Scope of the reduced rate: domestic Use: wholesale supplies
  • VFUP2360 · Scope of the reduced rate: domestic Use: wholesale supplies of gas for conversion to heat and power in combined heat and power (CHP) systems
  1. Scope of the reduced rate: contents
  2. Domestic use: Contents

VFUP2300 | Domestic use: Contents

From HM Revenue & Customs · VAT Fuel and Power

Contents6 entries

  1. VFUP2310Scope of the reduced rate: domestic Use: supplies deemed to be for domestic use
  2. VFUP2320Scope of the reduced rate: domestic Use: multiple supplies of small quantities
  3. VFUP2330Scope of the reduced rate: domestic Use: supplies for use in domestic or residential accommodation
  4. VFUP2340Scope of the reduced rate: domestic Use: supplies to landlords, residential homes and similar
  5. VFUP2350Scope of the reduced rate: domestic Use: wholesale supplies
  6. VFUP2360Scope of the reduced rate: domestic Use: wholesale supplies of gas for conversion to heat and power in combined heat and power (CHP) systems
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