{"id":1130,"date":"2023-12-07T14:00:03","date_gmt":"2023-12-07T14:00:03","guid":{"rendered":"https:\/\/www.valueoils.com\/blog\/?p=1130"},"modified":"2023-12-07T14:00:05","modified_gmt":"2023-12-07T14:00:05","slug":"vat-rates-for-heating-oil-and-red-diesel","status":"publish","type":"post","link":"https:\/\/www.valueoils.com\/blog\/2023\/12\/07\/vat-rates-for-heating-oil-and-red-diesel\/","title":{"rendered":"VAT Rates For Heating Oil and Red Diesel"},"content":{"rendered":"\n<p>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.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>Commercial deliveries of Kerosene (ULSK) and Red Diesel (ULSG) 2,301 Litres or more are subject to VAT rate 20% irrespective of Purpose of Use.<\/p>\n\n\n\n<p>In case where the reduced rates of 5% VAT is being applied to quantities of greater than 2,300 Litres the provider must be certain that the supply is to a domestic dwelling or certain types of residential accommodation which are eligible for the reduced rate of 5%.<\/p>\n\n\n\n<p>Examples of allowed residential accommodation are:<\/p>\n\n\n\n<ul><li>Houses, Flats, Apartments, or other dwellings<\/li><li>Houseboats<\/li><li>Self-catering holiday accommodation<\/li><li>Caravans<\/li><li>Children\u2019s homes<\/li><li>Homes providing Care for the Elderly or disabled, people with a past or present dependence on alcohol or drugs or people with a past or present mental disorder.<\/li><li>Hospices<\/li><li>Institutions that are the sole or main residence of at least 90% of their residents<\/li><li>Monasteries, Nunneries, and similar religious communities<\/li><li>Schools and University residential accommodation for students or pupils<\/li><li>Armed forces residential accommodation<\/li><\/ul>\n\n\n\n<p>The following are treated as part of the same residential unit:<br>Buildings such as garages used with houses.<br>Subsidiary buildings situated a short distance away, such as a garage in a block located away from a house, corridors, lifts, hallways, and stairways in a residential unit.<\/p>\n\n\n\n<p>The following are not considered residential accommodation for the purposes of fuel and power:<\/p>\n\n\n\n<ul><li>Hospitals<\/li><li>Prisons or similar establishments<\/li><li>Hotels, Inns, or similar establishments<\/li><\/ul>\n\n\n\n<p>If you want further information, please click the link below to HMRC VAT.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/guidance\/vat-on-fuel-and-power-notice-70119#qualifying-use\">https:\/\/www.gov.uk\/guidance\/vat-on-fuel-and-power-notice-70119#qualifying-use<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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&#8230; <span class=\"excerpt_more\"><a href=\"https:\/\/www.valueoils.com\/blog\/2023\/12\/07\/vat-rates-for-heating-oil-and-red-diesel\/\">Read more<\/a><\/span><\/p>\n","protected":false},"author":10,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[1],"tags":[],"_links":{"self":[{"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/posts\/1130"}],"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\/10"}],"replies":[{"embeddable":true,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/comments?post=1130"}],"version-history":[{"count":1,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/posts\/1130\/revisions"}],"predecessor-version":[{"id":1131,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/posts\/1130\/revisions\/1131"}],"wp:attachment":[{"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/media?parent=1130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/categories?post=1130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.valueoils.com\/blog\/wp-json\/wp\/v2\/tags?post=1130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}