§ Mr. Barry Field
To ask the Chancellor of the Exchequer if he will make a statement on the VAT rules for oil deliveries to domestic premises (i) below and (ii) above 2,300 litres.
§ Mrs. Gillian Shephard
All supplies of 2,300 litres of oil or less are always considered to be for domestic use and thus zero-rated for VAT purposes to all customers. However, where the quantity of oil delivered is more than 2,300 litres, the supply will still be zero-rated if the oil is indeed for domestic use, although the supplier may ask for a certificate from the customer to that effect.