The VAT which you pay on heating oil is controlled by HMRC. Oil suppliers and brokers are required to be a Registered Dealer in Controlled Oils (RDCO). <\/p>\n\n\n\n
Registered Dealers in Controlled Oils (RDCO)<\/strong><\/p>\n\n\n\n The RDCO use a fit and proper test which ensures that companies which sell fuel are fit and proper to deal in controlled oils and will do so in a way that helps HMRC protect the tax system. <\/p>\n\n\n\n This means that HMRC must be sure the business is genuine, and that they will supply the controlled oils responsibly, legally and only to customers with a legitimate use for them. <\/p>\n\n\n\n They also ensure that all persons with an important role or interest in the business are law abiding, responsible, and qualified.<\/p>\n\n\n\n Each month, RDCO companies will complete a return to HMRC detailing sales which they have completed in the preceeding month and declaring if any of these are of a commercial nature. <\/p>\n\n\n\n VAT Rates<\/strong><\/p>\n\n\n\n If you use heating oil or gas oil (red diesel) to heat a domestic property, the VAT will be charged at 5%. If you order 2,300 litres+ for a domestic property, we may ask you to sign a VAT Declaration of Use form.<\/p>\n\n\n\n Supplies are for domestic use only if they\u2019re for use in a dwelling \nor certain types of residential accommodation (excluding hospitals, \nprisons or similar institutions, hotels or inns or similar \nestablishments). Examples are:<\/p>\n\n\n\n (a) armed forces residential accommodation If you use heating oil or gas oil (red diesel) to heat a commercial property, the VAT will be charged at 5% for orders up to 2,300 litres. For commercial orders over 2,300 litres, the rate moves to 20%.<\/p>\n\n\n\n If you are unsure whether to pay the commercial or domestic rate, please give our team a call on 028 9083 4055 and we’ll be happy to help you. <\/p>\n","protected":false},"excerpt":{"rendered":" The VAT which you pay on heating oil is controlled by HMRC. Oil suppliers and brokers are required to be a Registered Dealer in Controlled Oils (RDCO). Registered Dealers in Controlled Oils (RDCO) The RDCO use a fit and proper test which ensures that companies which sell fuel are fit and proper to deal in controlled oils and will do so in a way that helps HMRC protect the tax system. This means th… Read more<\/a><\/span><\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":[],"categories":[3],"tags":[],"_links":{"self":[{"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/posts\/1079"}],"collection":[{"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/comments?post=1079"}],"version-history":[{"count":0,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/posts\/1079\/revisions"}],"wp:attachment":[{"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/media?parent=1079"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/categories?post=1079"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/tags?post=1079"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}Definition of \u2018domestic supplies\u2019<\/h4>\n\n\n\n
(b) caravans
(c) children\u2019s homes
(d) homes providing care for:
the elderly or disabled
people with a past or present dependence on alcohol or drugs
people with a past or present mental disorder
(e) houseboats
(f) houses, flats or other dwellings
(g) hospices
(h) institutions that are the sole or main residence of at least 90% of their residents
(i) monasteries, nunneries and similar religious communities
(j) school and university residential accommodation for students or pupils, and
(k) self catering holiday accommodation<\/p>\n\n\n\n