§ Lord Marlesfordasked Her Majesty's Government:
Why there are two different rates of VAT applied to deliveries of heating oil to domestic premises, depending on the quantity delivered; whether householders who find they have been charged the higher rate can get a refund; and by what procedure. [HL3403]
§ Lord McIntosh of HaringeyAll deliveries of heating oil to domestic premises are subject to VAT at 5 per cent irrespective of the quantity delivered.