The rate of VAT levied on sales of fuel products is subject to the intended use of those products. For full details of the relevant laws please review HMRC Reference:Notice 701/19 (August 2010). A guide to the appropriate rate is given below. Please note that we will not be held responsible for the incorrect application of a VAT rate to your order. It is your responsibility to ensure that you understand the legislation, by agreeing to our terms and conditions you certify that your order is compliant with the relevant UK VAT legislation. LC Energy will not be held responsible for inaccuracies in the advice below.