Schedule 13, Group 4A, item 1

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

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Source: legislation.gov.uk · retrieved 2026-07-28