The reduced rate of 5% VAT will be applied for firewood intended for heating the population, but also for that delivered for the same purpose to legal entities or other entities, including schools or hospitals, established the Parliament, by adopting , in the Chamber of Deputies, of two legislative projects.
The VAT rate should be 5%. (Source: HMRC Notice 701/19, August 2012: s2.1,
on fuel for domestic use, and s3.2.2, defining "domestic use" as including
use in "houses, flats or other dwellings".)
More Info: Fuel and power (VAT Notice 701/19) - GOV.UK (www.gov.uk)
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