VFUP - Fuel and power: Main contents


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VFUP1000

Introduction

VFUP2000

Scope of the reduced rate

VFUP3000

Treatment of supplies of electricity and piped gas

VFUP4000

Fuel for use in ships, aircraft or hovercraft

VFUP4100

VAT liability on storage tank rental

VFUP4200

Free coal to miners

VFUP4300

Renewable obligation certificates (ROCs)

VFUP5000

Climate change levy (CCL)