VAT on gas bottles refills
- Thread starter Surfer
- Start date
A good point Surfer, but then the Vatman would need to differentiate between living and leisure,ie tourer or static. And as he gets more from leisure, then that's the way it's going to be.
Or am I being cynical?
Or am I being cynical?
emmerson said:
IMHO cooking is not a leisure pursuit as it is essential to live and depending on time of year, heating may be essential.
This is the sort of question should be directed to your supplier!
Also consider what happens if you refil cylinders at garages then it will attract fuel duty. Elsewhere Its most probable that LPG sold in rented or refilable cylinders will not be used for normal domestic heating, then such sales will attract 20% VAT. Bulk lpg supplied to domestic properties is usually piped to domestic appliances so will (or should) be only taxed at 5% Check with your supplier.
Also consider what happens if you refil cylinders at garages then it will attract fuel duty. Elsewhere Its most probable that LPG sold in rented or refilable cylinders will not be used for normal domestic heating, then such sales will attract 20% VAT. Bulk lpg supplied to domestic properties is usually piped to domestic appliances so will (or should) be only taxed at 5% Check with your supplier.
You should only be charged at 5% vat for calor cylinders as this is for heating, LPG on the forecourt is at 20% as its used to power vehicles.
I believe if you re- fill cyclinders on a forecourt for heating you can claim back 15% of the Vat, alot of motorhome users are doing this.
I believe if you re- fill cyclinders on a forecourt for heating you can claim back 15% of the Vat, alot of motorhome users are doing this.
I read this post from Calor on another caravan forum;
Just to confirm from our end, an end user of cylinder gas will always be charged 5% VAT for the gas.
The first time a customer acquires Calor’s cylinder gas, they enter into a cylinder refill agreement which is a one-off charge that means that when an empty cylinder is returned, they are immediately entitled to a replacement cylinder filled with LPG, and they only have to pay for the gas (at 5%) at each subsequent cylinder exchange.
Due to a HMRC ruling, if the gas is purchased directly by Calor, the refill agreement carries 5% VAT, but when the gas is supplied by a Calor dealer, then the refill agreement carries 20% VAT. However, the price a customer pays for this refill agreement will always be the same (currently £34.25 including VAT) regardless of where the gas is purchased.
Just to confirm from our end, an end user of cylinder gas will always be charged 5% VAT for the gas.
The first time a customer acquires Calor’s cylinder gas, they enter into a cylinder refill agreement which is a one-off charge that means that when an empty cylinder is returned, they are immediately entitled to a replacement cylinder filled with LPG, and they only have to pay for the gas (at 5%) at each subsequent cylinder exchange.
Due to a HMRC ruling, if the gas is purchased directly by Calor, the refill agreement carries 5% VAT, but when the gas is supplied by a Calor dealer, then the refill agreement carries 20% VAT. However, the price a customer pays for this refill agreement will always be the same (currently £34.25 including VAT) regardless of where the gas is purchased.
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