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VAT Information & Form

Are you eligible to claim reduced VAT rates for your energy?


If you consider that your business may be eligible for a reduced VAT rate, please complete the VAT Declaration Certificate below and email it to [email protected]

Download the VAT Form here

Once we receive your completed certificate, we’ll review the information provided and update your account if your business qualifies.

If you’re unsure whether your business qualifies for a reduced VAT rate, please read our FAQs below. This will help you understand the eligibility criteria and determine whether your business may be eligible.

VAT Reduction FAQs

Yes. Most businesses pay 20% VAT on gas and electricity, which is automatically added to your bill by your energy supplier. You may be eligible for reduced VAT under certain circumstances.

Most business energy accounts are charged VAT at the standard rate of 20%.

However, some businesses and organisations may qualify for a reduced VAT rate of 5%, depending on how the premises are used.

If your business earns more than £85,000 a year, you must register for VAT. Businesses earning less than this can choose to register voluntarily.

If you register, HMRC will send you a VAT registration certificate with your VAT number, registration date, and details on your first VAT return and payment.

Even if your business isn’t VAT-registered, VAT will still be applied to your energy supply.

No. Most business energy accounts are not completely exempt. Eligible businesses may qualify for a reduced VAT rate of 5%, not 0%.

You may be eligible for a reduced VAT rate if:

  • You are a registered charity
  • Your premises include domestic or residential accommodation
  • Your site is a care home, nursing home, student accommodation or similar residential property
  • 60% or more of the energy usage is for qualifying domestic use
  • Your usage falls within the low consumption threshold

To apply, please follow the following steps:
Step 1: Complete the VAT Certificate

VAT Certificate Form
Step 2: Email the completed form to [email protected]

  • Account number and supply address
  • VAT registration number
  • Type of Business
  • Reason for claiming 5% reduced VAT
  • Charity registration number (if applicable)

Our team aims to review requests within 72 hours of the case being raised. However, this may vary depending on the current demand.

Where applicable, your account may be rebilled to reflect the correct VAT rate once approved.

If your premises change use, for example, more space is rented commercially, please notify us so we can review your VAT rate.

Applying ensures that your business energy bills are accurate and fair. If your account qualifies, you could pay less VAT on your energy supply.

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