{
  "url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/part/chapter-1/paragraph-1",
  "json_url": "https://openlegislation.uk/value-added-tax-act-1994/schedule-13/part/chapter-1/paragraph-1.json",
  "legislation": "ukpga/1994/23",
  "legislation_title": "Value Added Tax Act 1994",
  "legislation_url": "https://openlegislation.uk/value-added-tax-act-1994",
  "path": "schedule/13/part/chapter/1/paragraph/1",
  "kind": "paragraph",
  "number": "1",
  "heading": "Item No.",
  "text": "Supplies for qualifying use of—\n(a) coal, coke or other solid substances held out for sale solely as fuel;\n(b) coal gas, water gas, producer gases or similar gases;\n(c) petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;\n(d) fuel oil, gas oil or kerosene; or\n(e) electricity, heat or air-conditioning.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/part/chapter/1/paragraph/1",
    "retrieved_at": "2026-10-29T09:33:58.510022+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}