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.
Intended use: Fuel
Fuel supplies for domestic use incur VAT at the reduced rate of 5%. Business customers may apply the reduced rate for some deliveries provided they satisfy the requirements in the Legislation. Where Business customers do not satisfy these requirements they are obliged to pay the standard rate of VAT.
Intended Use: Other
All other supplies are made at the standard rate of VAT. Please ensure you make a purchase with the appropriate rate levied.