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Official guidance
VAT Fuel and Power

VFUP2500 · Scope of the reduced rate: apportionment of supplies partly for qualifying use: contents

  • VFUP2510 · Scope of the reduced rate: apportionment of supplies partly for qualifying use: general
  • VFUP2520 · Scope of the reduced rate: apportionment of supplies partly for qualifying use: how to determine what proportion of fuel is for qualifying use
  • VFUP2525 · Scope of the reduced rate: apportionment of supplies partly for qualifying use: use of meters in universities
  • VFUP2530 · Scope of the reduced rate: apportionment of supplies partly for qualifying use: certificates
  1. Scope of the reduced rate: apportionment of supplies partly for qualifying use: contents
  2. Scope of the reduced rate: apportionment of supplies partly for qualifying use: use of meters in universities

VFUP2525 | Scope of the reduced rate: apportionment of supplies partly for qualifying use: use of meters in universities

From HM Revenue & Customs · VAT Fuel and Power

Fuel and power suppliers do not necessarily charge according to premises but according to meters. Some premises can have more than one “primary/fiscal” meter. The areas covered by meters may not always reflect the areas which match our definition of premises - see VFUP3100.

The supplier will list the meters and their usage as part of the documentation provided to the customer with the invoice.

If the supply is to an external supplier’s meter, the external meter may be acceptable to calculate consumption. Sub meters used by universities will not be acceptable unless all the sub meters are being used to break down the use of the fuel and power within a set of premises to enable it to be apportioned between qualifying and non-qualifying use, and the figures shown on the sub - meters can be substantiated with the overall total shown on the supplier’s meter.

See VFUP2360 for Universities using a CHP.

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