[h=3]7.1.2 Wood, peat and charcoal[/h]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.
VAT can only be charged by a VAT registered business/person. The usual trigger for registration is turnover, when it reaches £79,000. If you are being charged VAT then you should receive an invoice that shows the VAT registration number.