All deliveries of Heating Oil both Kerosene (ULSK) and Red Diesel (ULSG) for quantities of 2,300 Litres or less are subject to the reduced 5% VAT rate. Supplies of Heating Oil both Kerosene (ULSK) and Red Diesel (ULSG) for genuine domestic use are eligible for the reduced VAT rate of 5% irrespective of the Quantity. Commercial deliveries of Kerosene (ULSK) and Red Diesel (ULSG) 2,301 Litres or mor… Read more