Our company is impacted by the upcoming UK sustainable aviation fuel (SAF) legislation, and we are trying to understand the VAT implications of selling the related certificates arising from this scheme. There is a lot of documentation from the Government consultation exercise and response, but there is no information on the VAT treatment of such certificate sales. The closest information I can find references VAT treatment of "Compliance Credits" (VATSC06581), but this relates just to UK ETS, with no mention of the SAF mandate. There is additional information regarding a Domestic Reverse Charge process for Emissions Allowances (Notice 735, 3.6), but again, this specifically references only UK ETS. I can find no other information on the correct VAT treatment of certificates sold through the SAF mandate process, which is something of a concern, considering this is live from 1st Jan 2025. Is there any guidance available on this treatment?