VAT guidance and regulations

VAT on Energy and Energy Savings Goods and Services – VAT Notice 708/6

Explains when the installation of: energy-saving materials; and heating equipment or security goods, including wood fuelled boilers, is reduced-rated for VAT.
View VAT on Energy and Energy Savings Goods and Services – VAT Notice 708/6
VAT on Fuel and Power for Domestic and Residential Use – VAT Notice 701/19

Explains how suppliers and users should treat supplies of fuel and power for VAT purposes, including the supply of wood for fuel. NB Fuel for business use is standard-rated.
View VAT on Fuel and Power for Domestic and Residential Use – VAT Notice 701/19

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