Fuel and power (VAT Notice 701/19).
The government has extended the temporary 0% VAT rate for domestic electricity supplies in Great Britain for an additional three months. This zero rate now applies from 1 October 2026 to 30 June 2027. Qualifying supplies of electricity in Northern Ireland remain subject to the 5% reduced rate of VAT.
Source: https://www.gov.uk/guidance/vat-on-fuel-and-power-notice-70119. Summarised automatically from the official source — general information, not advice.