Kerosene deliveries

LUSK

Good evening all,

For a domestic property which has a delivery of kero above 2300 litres on one day, what rate of VAT would you expect to be charged.

VAT notice 701/19 section three appears to state this should be charged at 5% but I am not clear on what section 6.1.2 means.

coffeehound

Don't we call it paraffin in Blighty?

LUSK

coffeehound wrote: »

Don't we call it paraffin in Blighty?

Technically, I’d say no but it comes from the same distillate.

izzy65

Domestic heating oil, yes 5% VAT

LUSK

izzy65 wrote: »

Domestic heating oil, yes 5% VAT

Including orders over 2300L?

Centage

LUSK wrote: »

Good evening all,

For a domestic property which has a delivery of kero above 2300 litres on one day, what rate of VAT would you expect to be charged.

VAT notice 701/19 section three appears to state this should be charged at 5% but I am not clear on what section 6.1.2 means.

If its for domestic use, 5%.. as specified by s3.2

S 6.1.1. explains:

Although supplies of fuel oil, gas oil or kerosene for a qualifying use (see section 3) are subject to the reduced rate, all supplies of not more than 2,300 litres of fuel oil, gas oil or kerosene are subject to the reduced rate regardless of use.

S 6.1.2 gives various examples of non-domestic use and the rate that applies.

LUSK

Centage wrote: »

If its for domestic use, 5%.. as specified by s3.2

S 6.1.1. explains:

S 6.1.2 gives various examples of non-domestic use and the rate that applies.

That’s really helpful, thanks.

I was struggling to understand section six because on the one hand section three says 5% but section six seems to undermine that.