VAT rate on BBQ charcoal?

The_Pedant

Bit of a trivial one this, wasn't 100% sure where to put this question.

Anyway... seeing how we're into one of those rare sunny british weekends, can anyone confirm what VAT rate is payable for charcoal for use on a BBQ?

I assumed that this would fall under the 5% rate for 'domestic fuel' use for heating & cooking, as it is deemed to be 'wholly consumed' in the processing of providing heat for cooking. (I believe that was the term actually used when the 5% rate was introduced).

I've noticed a right mix of rates being applied, ranging from 0% to the full 15% (standard VAT).

Anyone in the 'know' able to actually confirm what the correct rate is?

Cheers,
K.

Mary_Hartnell

Good luck, I bought a tonne of anthracite at a bankruptcy auction for about 1/3rd of its retail price BUT could I convince the people in the office that the standard rate of VAT they applied was not correct!

Let us know the answer, if you find it.

JasonLVC

http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageVAT_ShowContent&id=HMCE_CL_000510&propertyType=document#P40_2310

The above link is HMRC guidlines on reduced rates and fuel.

To be eligible for reduced rate there are two main conditions :

1. The fuel is an eligible fuel (like gas, coal, charcoal)
and
2. The fuel is used for a domestic purpose.

So a big bag of charcoal should be sold at the reduced rate as it is for a domestic purposes, whereas you may find the little throw away bbq's Ithe tinfoil jobs with a few lumps of charcoal) may not qualify as they are not for domestic use (ie, they are for outside use).