What are the VAT rates on charcoal?

[Woodworks]

Until recently been selling from the farm gate and presumed it should be 5% as it's fuel for domestic use but what do I charge when selling in bulk to a shop? Presume this would be 20% but can't find any definitive info.

[Butchers Block]

Supplies of small - de minimis - quantities are rated at 5% for delivery's of one tonne or less, this is total of all products delivered at one time.

 

https://www.gov.uk/government/publications/vat-notice-70119-fuel-and-power/vat-notice-70119-fuel-and-power#solid-fuels.

 

It is my understanding you can only deliver one tonne per week.

[Woodworks]

Well done Butcher Block. Thought I had gone through that page but clearly missed the relevant bit.

 

This looks pretty categoric

 

7.1.2 Wood, peat and charcoal

A supply of wood, peat or charcoal that you hold out for sale solely as fuel qualifies for the reduced rate provided that your customer does not intend to resell it. This applies regardless of the amount you supply.

 

So 20% to those that resell and 5% to end user.

[richy_B]

So 20% to those that resell and 5% to end user.

 

I've worked on this for firewood, charcoal and kindling. Had a VAT audit and it was confirmed then also. Interestingly I was told the delivery rate (if applicable) follows the product rate. So if you charge £10 for delivery of firewood to an end user then only 50p is due in VAT.