VAT Disclaimer

Sorry, it gets a bit technical. For deliveries of greater than 2300 litres VAT will be charged by us to you on the following basis:

  • In business? The standard rate of 20% is payable on heating oil supplied to you for “non-qualifying” purposes. (Non-qualifying means if you use it for business and / or charity business use.)
  • Heating your home? You need to confirm that all heating oil over and inclusive of 2300 litres is for domestic use (i.e. to heat your home). We can then apply the reduced rate of 5% VAT for heating oil supplied to you as it will be for “qualifying” domestic use.  We have to get all bureaucratic here – so that we can show HMRC that the heating oil was sold to you for domestic use you will need to complete a VAT Declaration Certificate and send it back to us.
  • Are you a charity? If so, you will need to confirm that all heating oil over and inclusive of 2300 litres is for charity non-business use. This means we can then apply the reduced rate of 5% VAT for heating oil we supply to you for those qualifying charity non business use. To confirm the supply is for charity non business use you will need to complete a VAT Declaration Certificate and send it back to us.
  • Is the use mixed – a bit of business and a bit for your home, for example? You will need to confirm that 60% or more of the heating oil we supply to you is for domestic or charity non business use. We will then apply the rate of 5% VAT for heating oil. If less than 60% of the oil supply is for domestic or charity non business use then 5% VAT will be applied to that percentage of the supply . To qualify you will need to fill out a VAT Declaration Certificate and send it back to us.

 

We have tried to make it as clear as we can! Give us a call if you still have any questions. Don’t forget to send your completed VAT declaration Certificate back to us at Certas Energy UK Limited, Tryst House, Glenbervie Business Park, Larbert, FK5 4RB

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