United Kingdom HMRC Guidance: Fuel and power (VAT Notice 701/19) 16 May 2022324 views1 min read Find out what VAT should be charged on supplies of fuel and power if you’re a supplier or a user. Contents Detail 1. Overview 2 VAT liability of fuel and power 3. Qualifying use 4. Gases 5. Electricity 6. Oils 7. Solid fuels 8. Steam and heated water 9. Ventilation and refrigeration 10. Apply the reduced rate to transactions Your rights and obligations Help us improve this notice Putting things right How HMRC uses your information Source gov.uk HMRC Guidance: How to value goods for import VAT HMRC Guidance: VAT and overseas goods sold to customers in the UK using online marketplaces