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Supply for domestic or charity use

A supply is excluded from CCL if it is for domestic use¹, or for use by a charity² otherwise than in the course or furtherance of a business³. These exclusions are based on the VAT fuel and power 'qualifying use' provisions⁴. Simplistically, since qualifying use of fuel and power is chargeable to VAT at the reduced rate of 5% there is a clear indication that a VAT reduced rate supply is also excluded from CCL.

There are several tests to establish that a supply is for domestic or charity use.

A number of supplies, because of their small size, are always considered to be for domestic use. This applies irrespective of the premises to which the supply is made. They are⁵:

1. Ìý

   (1)ÌýÌýÌýÌý a supply of not more than one tonne of coal or coke held out for sale as domestic fuel

2. Ìý

   (2)ÌýÌýÌýÌý a supply to a person at any premises of:

3. Ìý
   1. Ìý

      (a)ÌýÌýÌýÌý any