Please use the 5% VAT rate if your purchase is for heating your home.
The rate of VAT levied on sales of fuel products is subject to the intended end use of those products. For a full explanation of the VAT legislation please see HMRC Reference:Notice 701/19 (August 2010).
A guide to the appropriate rate is given below. It is YOUR responsibility to ensure that you understand the legislation, by agreeing to our terms and conditions you certify that you order is compliant with the relevant legislation. We will not be held responsible for errors in the advice tabled below.
Intended use: Fuel
Fuel supplies for domestic use incur VAT at the reduced rate of 5%. Business customers may apply the reduced rate for some deliveries provided the satisfy the requirements in the Legislation. Where Business customers do not satisfy these requirements they are obliged to pay the standard rate of VAT.
Intended Use: Other
All other supplies are made at the standard rate of VAT currently 20%.
Please ensure you make a purchase with the appropriate rate levied.