# Value Added Tax Act 1994, Paragraph 1: Item No.


Supplies for qualifying use of—
(a) coal, coke or other solid substances held out for sale solely as fuel;
(b) coal gas, water gas, producer gases or similar gases;
(c) petroleum gases, or other gaseous hydrocarbons, whether in a gaseous or liquid state;
(d) fuel oil, gas oil or kerosene; or
(e) electricity, heat or air-conditioning.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/13/part/chapter/1/paragraph/1 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-13/part/chapter-1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.