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Updates: VAT Fuel and Power

2022

9 December 2022 published amendments

Treatment of supplies of electricity and piped gas: new house construction – supplies to developers

New page of revised guidance on electricity supplies to developers on new construction sites.

14 April 2022 published amendments

Treatment of supplies of electricity and piped gas: contents

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12 April 2022 published amendments

Treatment of supplies of electricity and piped gas: contents

New heading on developers

New Page

New page

11 April 2022 published amendments

Treatment of supplies of electricity and piped gas: contents

New Page

2021

3 August 2021 published amendments

Treatment of supplies of electricity and piped gas: cross-border supplies

Brexit update - paragraphed removed as added in error

Brexit update links to Notice 741: Place of supply of services (up to 31/12/2009); and Notice 741A: Place of supply of services (from 01/01/2010) removed.

Brexit update

Treatment of supplies of electricity and piped gas: first time connection to mains power - position on or after 1 January 2012

Brexit update

Scope of the reduced rate: apportionment of supplies partly for qualifying use: certificates

Brexit update

Scope of the reduced rate: apportionment of supplies partly for qualifying use: how to determine what proportion of fuel is for qualifying use

Brexit update reference to a trader removed and replaced with business

2019

11 July 2019 published amendments

Renewable Obligation Certificates (ROCs)

Update due to domestic severse charge