How much VAT is charged on heating oil?

Domestic users (up to 2,300 litres) are charged 5% VAT on heating oil 

Domestic users (over 2,300 litres) will pay 20% VAT, unless you can fill out a VAT declaration form to prove your fuel is for domestic use only (please ask us about this if you need it). In this case you will be charged 5% VAT

Commercial users will usually pay 20% VAT regardless of quantity ordered.