Value Added Tax
6Fuel and power for domestic or charity use
(1)In section 2(1A) of the [1994 c. 23.] Value Added Tax Act 1994 (rate of VAT on fuel and power for domestic use etc.), for “8 per cent.” there shall be substituted “5 per cent.”.
(2)This section applies in relation to any supply made on or after 1st September 1997 and any acquisition or importation taking place on or after that date.