Fuel and power (VAT Notice 701/19).
The government has announced a temporary 0% VAT rate for domestic electricity and other qualifying supplies of fuel and power in Great Britain. This change applies from 1 October 2026 to 31 March 2027. Qualifying supplies in Northern Ireland remain subject to the reduced VAT rate of 5%.
Source: https://www.gov.uk/guidance/vat-on-fuel-and-power-notice-70119. Summarised automatically from the official source — general information, not advice.