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Contents

Official guidance
VAT Fuel and Power
  • VFUP0500 · Data Protection
  • VFUP1000 · Introduction
  • VFUP2000 · Scope of the reduced rate: contents
  • VFUP3000 · Treatment of supplies of electricity and piped gas
  • VFUP4000 · Fuel for use in ships, aircraft or hovercraft
  • VFUP4100 · VAT liability on storage tank rental
  • VFUP4200 · Free coal to miners
  • VFUP4300 · Renewable Obligation Certificates (ROCs)
  • VFUP4400 · Feed-in Tariffs
  • VFUP5000 · Climate change levy (CCL)
  • VFUPUPDATE001 · VAT: Fuel and Power: update index
  • 707032 · Treatment of supplies of electricity and piped gas: new house construction – supplies to developers
  • MP3150 · developers
  • VFUPUPDATE100322 · VAT - Fuel and Power: recent changes
  • VFUPUPDATE111111 · VAT - Fuel and Power: recent changes
  1. VAT Fuel and Power
  2. VAT liability on storage tank rental

VFUP4100 | VAT liability on storage tank rental

From HM Revenue & Customs · VAT Fuel and Power

Both the rental (standing) and consumption charges are payment for a single supply of liquid petroleum gas, even though they are shown separately on the bill. Any charge specifically for hire, repair, maintenance etc of equipment is standard-rated.

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