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VAT: reverse charge for gas and electricity

This Tax Information and Impact Note explains a change to the VAT treatment of gas and electricity.

Last fetched 04 May 2026 · gov.uk

Documents

VAT: reverse charge for gas and electricityapplication/pdf

At a glance

TypePolicy paper

First published19 Mar 2014

Last updated19 Mar 2014

Organisations

HM Revenue & Customs

Topics

Accounting for VATVAT

Source

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